Dr. Angelica Maria Schwarz

Partner, Attorney at Law and Certified Tax Expert

Authentic lawyer with comprehensive expertise in tax law. She combines in-depth knowledge with strategic thinking to tackle complex tax-related challenges in a solution-focused manner.

About

Dr. Angelica M. Schwarz has many years of expertise in advising companies and private individuals on complex issues of national and international tax law. She advises in particular on all tax aspects of restructurings, M&A transactions, employee stock option programs (ESOP & VSOP), financing transactions, real estate structuring, financial products, tax litigation, succession planning, digitization and the digital economy. Through her part-time work as a judge at the Administrative Court of the Canton of Aargau, Dr. Angelica M. Schwarz has acquired broad and in-depth expertise, which she skillfully applies for the benefit of her clients.

She wrote her doctoral thesis on the treatment of data under commercial and tax law. One of Dr. Angelica M. Schwarz's core areas of expertise is advising on the eligibility of data for recognition in the balance sheet and on the optimization of data-driven business models under tax law.

She regularly gives lectures, participates in panel discussions, and publishes scientific articles in her areas of expertise. In addition, Dr. Angelica M. Schwarz provides both internal and external training sessions and considers sharing knowledge an important way to foster essential debate in the research arena.

Her interdisciplinary approach, which combines entrepreneurial thinking with a flair for numbers, makes her an expert in her field.

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Languages

  • German
  • English

Experience

Career
Memberships
Education
  • Since 2025: Partner, Kellerhals Carrard KlG, Zurich

  • Since 2024: Part-time Judge, Aargau Administrative Court, Aarau

  • 2024: Attorney at Law, Voser Rechtsanwälte KlG, Baden

  • 2019-2023: (Senior) Associate, Bär & Karrer AG, Zurich

  • 2018: Legal Associate, Bär & Karrer AG, Zurich

  • 2016-2017: Research and teaching assistant at the Chair for Swiss, European and International Tax Law, University of Zurich

  • 2015-2016: Trainee Attorney, Bär & Karrer AG, Zurich

  • 2014-2015: Court Clerk (Auditor), District Court of Uster, Zurich

  • 2012: Legal Trainee, Law Office V. Landmann, Zurich

  • 2004-2007: Bank Officer, Bank Julius Bär & Co. AG, Zurich

  • Swiss Bar Association (SAV)

  • Zurich Bar Association (ZAV)

  • EXPERTsuisse Swiss Expert Association for Audit, Tax and Fiduciary

  • IFA International Fiscal Association

  • Max Planck Alumni Association

  • 2023: Certified Tax Expert, EXPERTsuisse, Zurich

  • 2016-2019: Dr. iur., University of Zurich

  • 2016-2017: Visiting Researcher and Scholarship Holder, Max Planck Institute for Tax Law and Public Finance, Munich

  • 2017: Visiting Researcher, University of Edinburgh

  • 2012-2013: Mobility program, University of Zurich

  • 2010-2012: MLaw, University of Lucerne

  • 2007-2010: Bachelor of Science in Business Law, Zurich University of Applied Sciences (ZHAW), Winterthur

Further publications

Further publicationsLegal News
June 2024

Grundstückgewinnsteuer, Stolpersteine beim Abbruch von Liegenschaften, in HEV Aargau, Wohnwirtschaft, Ausgabe Nr. 6/Juni 2024

Dr. Angelica Maria Schwarz
Further publicationsLegal News
2024

Datenstrategie im Fokus – Die Rolle der Data Company, iusNet Digitales Recht und Datenrecht

Dr. Angelica Maria Schwarz
Further publicationsLegal News
2024

Gleichzeitige Bestrafung von Gesellschaft und Organ: Der Grundsatz «ne bis in idem» im Steuerstrafrecht, in Recht relevant. Für Verwaltungsräte. Ausgabe 1/2024, S. 5 ff.

Dr. Angelica Maria Schwarz
Further publicationsLegal News
October 2023

Unternehmensdatenkapital – Bilanzierung und Bewertung, in iusNET, DigR, 10/2023

Dr. Angelica Maria Schwarz
Further publicationsLegal News
August 2023

Besteuerung von Sportverbänden, in Anne Mirjam Schneuwly/Yael Nadja Strub/Mirjam Koller Trunz (Hrsg.), Sportverbandskommentar, 08/2023

Dr. Angelica Maria Schwarz
Further publicationsLegal News
May 2023

Data Assets – Bilanzierung von Daten, in IFF Forum für Steuerrecht, S. 89 ff., 05/2023

Dr. Angelica Maria Schwarz

Conferences

Conferences
16. May 2024

Vortrag «Steuerrechtliche Fragestellungen rund um Darlehen bzw. Forderungen», Steuer|Wissen Kt. AG, Schweizerischer Treuhänderverband Sektion Zürich, Lenzburg, 16. Mai 2024

Dr. Angelica Maria Schwarz
Conferences
12. April 2024

Vortrag «Digitale Geschäftsmodelle – Bilanzierung von Daten und Auswirkungen für das Unternehmen», Data Excellence Konferenz 2024, ADV: Austrian Digital Value, Wien, 12. April 2024

Dr. Angelica Maria Schwarz
Conferences
11. April 2024

Nomination Data Hero Award für das Projekt «Data Science meets Accounting and Law – Umfassende Datenstrategie für ein erfolgreiches und datengetriebenes Unternehmen», Data Excellence Konferenz 2024, ADV: Austrian Digital Value, Wien, 11. April 2024

Dr. Angelica Maria Schwarz
Conferences
23. March 2024

Vortrag «Technische Grundlagen – Analyse von Daten, (Kommerzielle) Nutzung von (Personen) Daten, Anonymisierung von Daten, Big Data, AI», CAS Datenschutz 2024, Europa Institut an der Universität Zürich, Zürich, 23. März 2024

Dr. Angelica Maria Schwarz
Conferences
26. October 2023

Vortrag «Besteuerung der digitalen Wirtschaft: Herausforderungen und Lösungsansätze», Projectos Seminar, Zürich, 26. Oktober 2023

Dr. Angelica Maria Schwarz
Conferences
27. February 2023

Vortrag «Bilanzierung von Daten», Datendinner, Datentreiber GmbH, Frankfurt a.M., 27. Februar 2023

Dr. Angelica Maria Schwarz

Contact

Zurich

Rämistrasse 5
Postfach
CH-8024 Zürich

Tel. +41 58 200 39 00
Fax +41 58 200 39 11
info@kellerhals-carrard.ch

Kellerhals Carrard

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


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