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FROM THE BLOG

Froriep Blog Posts for Topic Tax

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Dimitri M. Rotter

Dimitri joined our firm as an associate in 2003 and became a partner in 2013. Dimitri is a very experienced tax lawyer based at the Zug office but heads also the Geneva tax practice of the firm. He has a long standing practice of corporate tax due to his background with the Big Four accounting firms. He represents clients in tax litigation cases in the Swiss Courts up to the Supreme Court. Dimitri focuses on domestic and cross border tax, including tax optimisation, and selected aspects of VAT notably for private client and their investment structures where he assists clients with regard to all related legal aspects. Special domains of expertise are aviation tax and syndicated loans. 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. Dimitri is a member of the Zug Bar Association, the Swiss Bar Association, the International Fiscal Association, EXPERTSuisse (Swiss Institute of Certified Accountants and Tax Counsels) and of the International Tax Planning Association (ITPA).

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

Posted by on 11 September 2017

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 Arter’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 Arter 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 Vacher'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 Vacher 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 has a good command of German, Spanish, French and Italian.

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

Posted by on 6 July 2017

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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Name 13

Dimitri M. Rotter

Dimitri joined our firm as an associate in 2003 and became a partner in 2013. Dimitri is a very experienced tax lawyer based at the Zug office but heads also the Geneva tax practice of the firm. He has a long standing practice of corporate tax due to his background with the Big Four accounting firms. He represents clients in tax litigation cases in the Swiss Courts up to the Supreme Court. Dimitri focuses on domestic and cross border tax, including tax optimisation, and selected aspects of VAT notably for private client and their investment structures where he assists clients with regard to all related legal aspects. Special domains of expertise are aviation tax and syndicated loans. 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. Dimitri is a member of the Zug Bar Association, the Swiss Bar Association, the International Fiscal Association, EXPERTSuisse (Swiss Institute of Certified Accountants and Tax Counsels) and of the International Tax Planning Association (ITPA).

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Swiss Safe Harbour interest rates on intra group loans for 2017

Posted by on 20 April 2017

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 it.

Topics: Tax

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Name 13

Oliver Arter

Oliver Arter’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 Arter 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.

Connect with me:
Name 13

Daisy Vacher

Daisy Vacher'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 Vacher 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 has a good command of German, Spanish, French and Italian.

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Can I move to Switzerland? Swiss immigration regulations for entrepreneurs, investors, pensioners and wealthy individuals explained

Posted by on 28 February 2017

Political and economic stability, an attractive fiscal environment as well as the high quality of the general standard of living has made Switzerland for decades the preferred destination for people who want to relocate abroad. When granting residence permits, Switzerland differentiates between two categories of foreign nationals: the EU-28/EFTA-nationals on the one hand, and the nationals of so-called third countries (non-EU-28/EFTA states) on the other. 

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

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Name 13

Dimitri M. Rotter

Dimitri joined our firm as an associate in 2003 and became a partner in 2013. Dimitri is a very experienced tax lawyer based at the Zug office but heads also the Geneva tax practice of the firm. He has a long standing practice of corporate tax due to his background with the Big Four accounting firms. He represents clients in tax litigation cases in the Swiss Courts up to the Supreme Court. Dimitri focuses on domestic and cross border tax, including tax optimisation, and selected aspects of VAT notably for private client and their investment structures where he assists clients with regard to all related legal aspects. Special domains of expertise are aviation tax and syndicated loans. 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. Dimitri is a member of the Zug Bar Association, the Swiss Bar Association, the International Fiscal Association, EXPERTSuisse (Swiss Institute of Certified Accountants and Tax Counsels) and of the International Tax Planning Association (ITPA).

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Automatic exchange of information - now enacted

Posted by on 14 February 2017

As of 1 January 2017 the Federal Act on the International Automatic Exchange of Information in Tax Matters (AEOI Act) entered into force, which will result in an extensive collection of information and automatic disclosure to foreign tax authorities. This landmark in fighting tax evasion comes along with limitations to current data protection rights and essentially abandoning the famous Swiss banking secrecy.

Topics: Tax

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