<iframe src="//www.googletagmanager.com/ns.html?id=GTM-5T7PGR" height="0" width="0" style="display:none;visibility:hidden">

FROM THE BLOG

Froriep Blog Posts for Topic Tax

Name 5

Michael Fischer

Michael joined our firm as an associate in 2003 and became a partner in 2012. Michael advises private clients on their domestic and international estate and tax planning, as well as on philanthropic projects and governance related questions. He acts on behalf of corporations, in particular family held companies, in domestic and cross-border tax matters. His practice also includes contentious matters before Swiss tax authorities and courts.

Connect with me:
Name 22

Marija Ilic

Marija is an associate in our tax team. She advises clients in all aspects of national and international tax law, from corporate tax law to tax planning for private clients. She also acts in contentious matters. Prior to joining Froriep, Marija trained with the District Court of Horgen, the Public Prosecution Authority of Canton St. Gallen and with one of the ’Big Four'. Marija studied at the Universities of Bern and Montpellier (France). She was admitted to the Swiss Bar in 2015. She speaks German, English, French and Serbian fluently.

Connect with me:
Name 25

Tenzin Dahortsang

Tenzin advises Swiss and international private clients in the area of wealth and estate planning. Her areas of expertise include national and international inheritance law (including matrimonial property law and lasting powers of attorney), commercial and corporate law (including corporate housekeeping), contract law and immigration law (planning of residence) for national and international clients. Prior to joining Froriep in 2011, Tenzin worked as a law clerk at the District Court of Zurich and worked as a trainee lawyer with a law firm in Zurich. Tenzin graduated from the University of Zurich in 2007 and was admitted to the Zurich Bar in 2011. In 2014 she obtained a Master of Laws (LL.M.) from New York University. Her working languages are German, English and Tibetan. She is a member of the Zurich Bar Association and the Swiss Bar Association..

Connect with me:

Q&A: Moving to Switzerland

Posted by on May 17, 2018

Switzerland ranks among the world's top locations in terms of life satisfaction and economic competitiveness. This was confirmed again in the 2016 Ranking published by the Institute for Management Development (IMD) end of May.

In an environment where exit has become the buzzword not only for private investors but entire nations a jurisdiction's political and economic stability gains an all new relevance altogether.

Topics: Private Clients , Tax

Read more
Name 5

Michael Fischer

Michael joined our firm as an associate in 2003 and became a partner in 2012. Michael advises private clients on their domestic and international estate and tax planning, as well as on philanthropic projects and governance related questions. He acts on behalf of corporations, in particular family held companies, in domestic and cross-border tax matters. His practice also includes contentious matters before Swiss tax authorities and courts.

Connect with me:

Canton of Vaud reduces Corporate Tax Rate to 13.8% from 2019

Posted by on April 22, 2016

First steps towards Swiss BEPS. The aggregate corporate tax rate will be lowered to 13.8% from 2019 onwards. Over the weekend, more than 87% of the population of the canton of Vaud voted in favour of the reduction.

Topics: Private Clients , Tax

Read more
Name 5

Michael Fischer

Michael joined our firm as an associate in 2003 and became a partner in 2012. Michael advises private clients on their domestic and international estate and tax planning, as well as on philanthropic projects and governance related questions. He acts on behalf of corporations, in particular family held companies, in domestic and cross-border tax matters. His practice also includes contentious matters before Swiss tax authorities and courts.

Connect with me:

Q&A: All you ever wanted to know about the Swiss forfait - and now finally dare to ask

Posted by on April 22, 2016

This Q&A addresses the questions relevant to the Swiss regime of forfait or lump sum taxation.  Next to income and wealth tax it also covers inheritance tax, social security, immigration and purchase of real property.

Topics: Private Clients , Tax

Read more
Name 2

Dr. Tobias F. Rohner

Tobias specialises in national and international tax law. He joined Froriep in 2014 as a partner. His extensive experience includes dealing with tax issues in connection with corporate finance, acquisitions, reorganisations and restructurings, and representing clients before the Swiss courts. He regularly advises private clients on their tax and business activities, and provides international administrative assistance in tax matters.

Connect with me:

Expats: narrower scope of eligible persons and less tax deductions

Posted by on May 17, 2018

On 1st January 2016 revised regulations on taxation of expats came into force. They do, to some extent, narrow the scope of eligible persons and limit available benefits.

Topics: Tax , Employment

Read more
Name 5

Michael Fischer

Michael joined our firm as an associate in 2003 and became a partner in 2012. Michael advises private clients on their domestic and international estate and tax planning, as well as on philanthropic projects and governance related questions. He acts on behalf of corporations, in particular family held companies, in domestic and cross-border tax matters. His practice also includes contentious matters before Swiss tax authorities and courts.

Connect with me:
Name 14

Marc Buchmann

Marc’s practice at Froriep focuses mainly on tax law. He advises companies on national and international corporate tax law, and Swiss and foreign private clients on tax planning. Marc joined Froriep as an associate in 2014, having worked as a consultant in the private wealth team for one of the ‘Big Four’ professional services organisations, and for a business law firm in Zurich. Marc was educated at the University of St Gallen, where he gained an MA HSG in Law and Economics (2011). He was admitted to the Zurich Bar in 2014. In 2016 he qualified as a certified tax expert. His working languages are German and English.

Connect with me:

Swiss Supreme Court on Beneficial Ownership: Economics – what else?

Posted by on April 22, 2016

Refund of Swiss withholding tax on intra-group dividends requires sufficient “substance” at recipient end on the one hand but also beneficial ownership, in the Supreme Court case below meaning economic justification to the transaction.

Topics: Tax

Read more