Taxes

Our tax team provides advice in all areas of direct and indirect taxation, both nationally and internationally. Our clients are multinational companies, financial institutions, SMEs, nonprofit organizations, entrepreneurs, investors, and private individuals.

Our team members are also involved in advisory commissions and tax tribunals, and regularly contribute to specialist journals and seminars.

 

 

 

Expertise

Taxation of companies

A core area of activity for our team is providing planning and consultation services for corporate structures and related transactions. Our specialists work closely with the other Kellerhals Carrard teams in order to offer our clients comprehensive services.

We regularly work for listed companies, Swiss and foreign companies, institutional investors, and banks to optimize their tax burden and limit their tax risks. We are particularly active in the following areas:

 

  • Tax compliance and optimization of tax administration
  • International tax law (with access to an extensive network of correspondents)
  • Mergers and acquisitions
  • Remediation and restructuring
  • Financing operations
  • Private equity and venture capital operations
  • Setting up distribution systems and management of intellectual property rights
  • Employee profit-sharing scheme
  • Investment funds
  • Taxing trusts, foundations
  • Establishments and tax breaks for new companies
  • Negotiations with tax authorities, tax rulings
  • Conducting litigation procedures

 

Taxation of individuals

We advise private individuals living in Switzerland and abroad – in particular, entrepreneurs, company management, investors, and family business owners - on the taxation of their income and assets, both in Switzerland and abroad, as well as about questions relating to gifts and inheritance. This includes the following aspects in particular:

 

  • Tax planning, especially in the structuring of income and assets
  • Taking up residence in Switzerland and leaving Switzerland
  • Special tax regimes (for foreigners in Switzerland and for Swiss people abroad)
  • Estate planning
  • Real estate taxation
  • Negotiations with tax authorities, tax rulings
  • Conducting litigation procedures
  • Spontaneous denunciations and criminal tax law issues

 

Special taxes and customs duties

In addition to taxes on profits and income, corporate activity gives rise to a whole series of indirect taxes and contributions, particularly with regard to value-added tax (VAT) and customs duties. We advise our clients on the following topics in particular:

 

  • Structuring the supply chain within groups of companies for VAT optimization
  • VAT on real estate
  • Implementing systematic checks and processes within groups of companies to reduce indirect tax risks and identify optimization opportunities
  • Preparation and support for VAT audits 
  • Negotiations with tax authorities, tax rulings
  • Conducting litigation procedures

 

Taxation of artists and sportspeople

We advise athletes, artists, lecturers, and corporate bodies on tax issues specific to these groups of people, including Swiss and foreign withholding taxes, domiciliary issues, and VAT.

Scientific publications

Scientific publicationsEditor
2022

"International Handbook of Social Enterprises Law - Benefit Corporations and other Purpose Driven Companies", Springer, 2023. Co-Authors: Carlos Vargas Vasserot, Jaime Alcade Silva

Prof. Dr. Henry Peter
Scientific publications
2022

"Incitations fiscales pour les donateurs. Aperçu et recommandations pour la Suisse", in Steuer Revue / Revue fiscale, 10/2022, pp. 722 à 742. Publié également en allemand sous le titre "Steuerliche Anreize für Spender. Übersicht und Empefehlungen für die Schweiz", in Steuer Revue / Revue fiscale, 10/2022, pp. 1 à 21. Co-Author: Giedre Lideikyte Huber

Prof. Dr. Henry Peter
Scientific publicationsEditor
2021

"The Routledge Handbook of Taxation and Philanthropy", Routledge, Novembre 2021, 717 pages. Co-Author: Giedre Lideikyte Huber

Prof. Dr. Henry Peter
Scientific publications
2021

"Tax incentives for charitable giving: evidence from the Swiss Canton of Geneva", The Routledge Handbook of Philanthropy and Taxation, 2021, pp. 253 à 267. Co-Authors: Giedre Lideikyte Huber, Marta Pittavino

Prof. Dr. Henry Peter
Scientific publications
2021

"Behavioural philanthropy: harnessing behavioural sciences to design more effective tax incentive for philanthropy", The Routledge Handbook of Philanthropy and Taxation, 2021, pp. 354 à 376. Co-Authors: Ursa Bernardic, Mael Lebreton, Giedre Lideikyte Huber, Giuseppe Ugazio

Prof. Dr. Henry Peter

Kellerhals Carrard

Basel ∣ Bern ∣ Geneva ∣ Lausanne ∣ Lugano ∣ Sion ∣ Zurich


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