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FROM THE BLOG

Froriep Blog Posts for Topic Tax

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Catherine Morf

Catherine is specialised in all areas of domestic and international corporate taxation. She has developed significant expertise in tax planning on M&A and financing transactions, reorganisations, relocations, collective investment schemes and real estate investments. In addition, she advises a number of high net worth individuals.Before Catherine joined Froriep in July 2017, she worked with a large Swiss bank for several years. Before joining the bank, she had a long-standing role with a Big Four advisory firm. Catherine obtained her law degree from the University of Zurich (lic. iur.) in 1995 and was admitted to the Zurich Bar in 1998. She qualified as a Swiss Certified Tax Expert in 2002. Her working languages are German and English.

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Automatic exchange of information (AEOI) for directors of wealth management structures

Posted by on Jun 5, 2018 2:00:00 PM

In our practice we repeatedly find that directors, board members or otherwise involved persons of wealth management structures are uncertain on how to classify a wealth management structure under the Automatic Exchange of Information (AEOI) or on how the AEOI classification as Passive Non-financial Entity or as Professionally Managed Investment Entity affects the wealth management structure's AEOI obligations and the information that is actually exchanged. This blogpost aims to unravel the tangle.

Topics: Tax , Banking & Finance

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Catherine Morf

Catherine is specialised in all areas of domestic and international corporate taxation. She has developed significant expertise in tax planning on M&A and financing transactions, reorganisations, relocations, collective investment schemes and real estate investments. In addition, she advises a number of high net worth individuals.Before Catherine joined Froriep in July 2017, she worked with a large Swiss bank for several years. Before joining the bank, she had a long-standing role with a Big Four advisory firm. Catherine obtained her law degree from the University of Zurich (lic. iur.) in 1995 and was admitted to the Zurich Bar in 1998. She qualified as a Swiss Certified Tax Expert in 2002. Her working languages are German and English.

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Swiss Safe Harbour interest rates on intra group loans for 2018

Posted by on Mar 5, 2018 2:58:41 PM

Interest rates on intra group loans are a recurring topic. The Swiss Federal Tax Administration (FTA) publishes safe harbour interest rates on an annual basis in advance. Their application will usually prevent unwelcome surprises. But there is more to be considered.

Topics: Tax

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Dr. Marcel R. Jung

Dr. Marcel R. Jung praktiziert als Rechtsanwalt und dipl. Steuerexperte und ist spezialisiert auf Steuerrecht, Aktienrecht und Rechnungslegungsrecht - mit Fokus auf die steuerrechtlichen Herausforderungen der Digitalisierung der Wirtschaft, der globalen Steuertransparenz und des grenzüberschreitenden Informationsaustausches, des BEPS-Aktionsplans der OECD und dessen Einfluss auf das Unternehmens- und Konzernsteuerrecht und private Vermögensstrukturen, der multilateralen Abkommen im Steuerrecht, der Steuerschiedsgerichtsbarkeit und des Rechtsschutzes der steuerpflichtigen Personen. Marcel R. Jung ist seit 2017 Partner in unserer Kanzlei in Zürich. Er hat langjährige Erfahrung in sämtlichen Bereichen der nationalen und internationalen Steuerplanung, Steuerrechtsverfahren, Steuervorbescheiden, Rechtsgutachten und Legal Opinions, Einschätzung von steuerrechtlichen Risiken und Entwicklung von Steuerstrategien. Marcel R. Jung studierte am Summer Program des International Tax Program (ITP) an der Harvard Law School, Wirtschaftswissenschaften (lic. oec. HSG) an der Universität St. Gallen, Rechtswissenschaften (Dr. iur.) an der Universität Basel und internationales Steuerrecht (LL.M.) am Queen Mary College der Universität London (LL.M.). Marcel R. Jung hält regelmässig Referate in seinem Fachbereich und ist Autor zahlreicher rechtswissenschaftlicher Publikationen. Am Jahreskongress des International Fiscal Association im Jahr 2010 in Rom war er Landesberichterstatter der Schweiz. Marcel Jung ist Mitglied des Schweizerischen Anwaltsverbandes, der International Bar Association, der International Fiscal Association und der EXPERTsuisse (Expertenverband für Wirtschaftsprüfung, Steuern und Treuhand).

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Initial Token Offerings (ITO) in Swiss Taxation: latest tax practice

Posted by on Feb 21, 2018 5:17:49 PM

The purpose of the extraordinary General Meeting of the Swiss Branch of the International Fiscal Association (IFA) on 8 February 2018 in Basel was to concretise the tax law provisions and to put up for discussion appropriate fundamentals for the tax treatment of ITO and to set the first courses for the Swiss tax practice.

Topics: Tax , Disruptive Technologies

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Dimitri M. Rotter

Dimitri heads the tax team in our Zug office. His practice focuses on domestic and international corporate tax, including tax optimisation, transaction structuring, corporate finance, restructurings and VAT. Dimitri joined our firm as an associate in March 2003. He obtained his law degree from the University of Geneva (lic. iur.) in 1990 and was admitted to the Lucerne Bar in 1993. He qualified as a Swiss Certified Tax Expert in 2002. His working languages are German, French and English. Before joining our firm, Dimitri worked for several years with international audit and advisory firms. Dimitri is a member of the Treuhand-Kammer (Swiss Institute of Certified Accountants and Tax Counsels).

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"Tax proposal 17", consultation procedure: Which tax incentives are still available?

Posted by on Sep 11, 2017 9:41:51 AM

The draft of the "Tax Proposal 17" has been released and incorporates most of the elements of the rejected corporate tax reform III, but as announced the notional interest deduction has been abandoned. The following blogpost summarises the main incentives of the Tax Proposal 17 and related measures. Especially with regard to the step-up options, the time has come to begin with tax planning.

Topics: Tax

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Oliver Arter

Oliver’s practice focuses on private clients and their advisers (banks, family offices, foreign advisers) in all aspects of domestic and international wealth planning. He also specialises in banking, asset management and regulatory matters. Oliver became of counsel in June 2009. His work involves representing and advising private clients on the structuring of assets (trusts, foundations, international business corporations), domestic and international estate planning, division of estates, execution of wills, matrimonial property rights, advance care directives and living wills, taking up residence and taxation. In addition he advises Swiss and international banks, asset managers, investment advisers and family offices on regulatory and contractual matters and represents them in proceedings. He publishes extensively in all his fields of practice. Oliver is an academic consultant with the Institute for Legal Theory and Legal Practice at the University of St Gallen, and is frequently invited to give lectures and chair conferences. Oliver graduated with a law degree from the University of St Gallen in 1996 and was admitted to the Zurich Bar in 2000. His working languages are German, English and French. He is a member of the Zurich Bar Association, the Swiss Bar Association, the Society of Trust and Estate Practitioners (STEP), the International Tax Planning Association (ITPA), the Banking Law Association (“Bankenrechtliche Vereinigung e.V,”), the Swiss-Japanese Chamber of Commerce (SJCC) and the International Bar Association. Chambers Global, Chambers Europe, Chambers High Net Worth and Legal500 have ranked him for many years in a row as a leader in the field of private client.

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Daisy Vacher

Daisy's work focuses on matters of Swiss immigration and the procurement of work permits for companies wanting to employ foreign nationals in Switzerland. Before joining Froriep as an attorney, Daisy spent three years working for Fragomen Global Immigration Services in Zurich. Before that she was an associate attorney with Izaguirre Law in Colorado Springs, USA. In 2006 she completed her Bachelor of Arts at the University of Arizona followed by her Juris Doctor degree from the Sturm College of Law at the University of Denver in 2011. Later that same year she was admitted to the Colorado Bar. She is a native English speaker and speaks fluent Spanish. She also has a good command of French and Italian, and speaks intermediate-level German.

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Brexit - What changes for nationals of the United Kingdom of Great Britain and Northern Ireland in Switzerland?

Posted by on Jul 6, 2017 11:26:57 AM

And can I, as a foreigner, leave the United Kingdom of Great Britain and Northern Ireland and take up residence in Switzerland?

Topics: Private Clients , Corporate & Commercial , Tax , Employment

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