
Walter H. Boss
Fürsprecher, LL.M. |
T +41 58 258 10 00 F +41 58 258 10 99 walter.boss@bratschi.ch Deutsch, Englisch, Französisch, Italienisch |
Vita
Walter H. Boss ist vorwiegend im Bereich schweizerisches und internationales Steuerrecht, Mergers & Acquisitions, Private Equity, Gesellschaftsrecht und Wirtschaftsrecht tätig. Er berät auch Privatklienten und vertritt seine Klienten in Gerichtsverfahren mit steuerrechtlichem Bezug.
Vor Schweizer Gerichten zugelassen seit 1980.
Beruflicher Werdegang
- Poledna Boss Kurer, Partner (2008-2015)
- Blum Rechtsanwälte, Partner (2001-2007)
- Pestalozzi Rechtsanwälte, Partner (1991-2001)
- Ernst & Young, New York, International Services Office, Partner (1988-1991)
- Ernst & Young, Zürich, Steuerabteilung (1986-1987)
- Rechtsanwalt in Lugano (1984-1986)
- Eidgenössisches Finanzdepartement, Bern, Abteilung für Internationales Steuerrecht; Delegierter für die Schweiz beim "Committee on Fiscal Affairs" der OECD in Paris (1980-1984)
Ausbildung
- New York University School of Law; Postgraduale Tax Program, LL.M. (Tax) (1988)
- Universität Bern, Rechtswissenschaftliche Fakultät, Fürsprecher (1980)
Weitere Tätigkeiten
- Swiss-American Chamber of Commerce, Tax Chapter Board, Chairman
- New York University School of Law; Practice Council International Tax Program, Member
Auszeichnungen
- highly recommended «Switzerland Best Law Firms for Private Clients: Tax Planning - 2021» von Leaders League
- highly recommended «Switzerland - Best Law Firms: Corporate Tax - 2021» von Leaders League
- empfohlen für «Private Equity Law» von BestLawyers (2021)
- Legal500: «Walter Boss is a very experienced lawyer, who is good in M&A and corporate issues.» (2020)
- Legal500: «Walter Boss is a regarded Swiss tax lawyer. He is gives clear and concise advice.» (2020)
- Who's Who Legal sagen über Walter Boss aus: «Walter Boss is widely considered «one of the best» thanks to his considerable experience advising on domestic and international tax issues.» (2020)
- Who's Who Legal sagen über Walter Boss aus: «Walter Boss is a household name in the Swiss legal market. He has an exceptional depth of experience in corporate, commercial, M&A and private equity-related matters.» (2019)
- empfohlen für «Private Clients», «Leading Firms - German-speaking Switzerland» sowie «Tax» von Legal500 (2019)
- empfohlen für «Private Clients», «Leading Firms - German-speaking Switzerland» sowie «Tax» von Legal500 Europe (2018)
- Who's Who Legal Switzerland und Who's Who Legal Corporate Tax sagen über Walter Boss aus: «Walter Boss is widely respected by peers who give effusive praise to his work on corporate restructuring and inbound relocations.» (2018)
Mitgliedschaften
- Schweizerischer Anwaltsverband (SAV)
- Zürcher Anwaltsverband (ZAV)
- International Bar Association (IBA)
- American Bar Association (ABA)
- International Fiscal Association (IFA)
- Tax Chapter Board of the Swiss-American Chamber of Commerce; Chair
- New York University School of Law¸Member of the Practice Council International Tax Program
Spezialgebiete
- Schweizerisches und internationales Steuerrecht
- Gesellschaftsrecht
- Mergers & Acquisitions
- Private Equity
- Private Clients
Practice Groups
Industry Groups
Publikationen
Publikation
Switzerland - Corporate Acquisitions and Mergers
Aliotta Elisa and Arpagaus Reto and Babey Adélaïde and Barrot Mechael and Bazzi Claudio and Bieri Adrian and Blickenstorfer Kurt and Boss Walter and Dannacher Myriam and Eglin Ion ...
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Publikation
Revision Liegenschaftskostenverordnung – neues Steuerplanungspotenzial für Wohneigentümer
Boss Walter zusammen mit Zgraggen Pascal, in: Zuger Steuer Praxis, Nr. 73, April 2020
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Publikation
Swiss Corporate Tax Reform Imminent
Boss Walter H. and Monge Stefanie M., in: Daily Tax Report International by Bloomberg BNA, Tax Management International Forum, 5 December 2019
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Publikation
Privatsphäre unter Druck
Boss Walter H. und Zgraggen Pascal, in: NZZ, 22. August 2019
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Publikation
Switzerland - Current Taxation of Income Earned by CFCs
Boss Walter H., Monge Stefanie M., in: Tax Management International Forum 12/18
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Publikation
Switzerland - Sharing Economy
Boss Walter H., Monge Stefanie Maria, in: Tax Management International Forum 08/18
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Publikation
Tax Traps for the Unwary
Boss Walter H., Monge Stefanie M., in: Bloomberg BNA, Tax Management International Formum, Volume 38, Number 4, December 2017, p. 88-91
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Publikation Switzerland Boss Walter, Snijders Ingmar J.M., in: Duncan E. Osborne & Elizabeth L. Morgan (Hrsg.), Asset Protection: Domestic and International Law and Tactics, Thomson Reuters 2017.
Publikation
Switzerland - Comparative Tax Law for the International Practitioner
Boss Walter H., Monge Stefanie Maria, in: Tax Management International Forum 38/3
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Publikation
Current Status and Practial Considerations in the Implementation of BEPS Measures - Host Country Switzerland
Boss Walter H., Monge Stefanie, in: Bloomberg BNA, Tax Management International Forum, Volume 37, Issue 4, December 2016, p. 65-67
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Publikation
Bank Confidentiality - A Dying Duty But Not Dead Yet?
Boss Walter, Gwendoline Godfrey, Danforth Newcomb, Brian Burke, George Chen, Niklas Schmidt, Eva Stadler, Dimitria Coucouni, William Jonston, in: IBA journal, Business Law ...
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Publikation
Current Status and Practical Considerations in the Imple-mentation of BEPS Measures, Host Country Switzerland
Boss Walter H., Monge Stefanie Maria, in: Bloomberg BNA, Tax Management International Forum; Volume 37, Issue 3, August 2016, p. 81-85
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Publikation
Swiss Corporate Tax Reform III
Boss Walter H., Monge Stefanie Maria, in: Euromoney's Tax Advisers Expert Guide, 2016
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Publikation
Consistency Requirements on Inbound Taxpayers in Applying Host Country Treaty Provisions, Host Country Switzerland
Boss Walter H., Monge Stefanie M., in: Bloomberg BNA, Tax Management International Forum, Volume 36, Number 4, December 2015, p. 53-55
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Publikation
Die Schweiz veröffentlicht den Gesetzesentwurf zu der Unternehmenssteuerreform III ("UStR III")
Boss Walter H., in: Internationales Steuerrecht, IStR 20/2015, S. 774-778
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Publikation
Unilateral Anti-BEPS Measures Promulgated or Proposed by Host Country Since July 2013, Host Country Switzerland
Boss Walter H., together with Schwab Thomas, in: Bloomberg BNA, Tax Management International Forum, Volume 36, Number 3, September 2015, p. 78-80
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Publikation
Tax on corporate lending and bond issues in Switzerland: overview
Boss Walter H., zusammen mit Nelly Iglesias, in: Practical Law Global Guide 2015/16
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Publikation Non-discriminiation Rules in International Taxation Boss Walter H., in: Country Report for the annual congress of the International Fiscal Association 1993 in Florence, Cahiers de dreoit fiscal international LXXVIII b., 1993
Publikation
Host Country SWITZERLAND
Boss Walter H., zusammen mit Nelly Iglesias, in: Tax Management International Forum 35/4, 2014
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Publikation
New Developments Regarding The Corporate Tax Reform III In Switzerland
Boss Walter H., in: Global Tax Weekly - a closer look, issue 102, October 23, 2014
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Publikation
Taxation of Call and Put Options Granted to Shareholders
Boss Walter H., zusammen mit Nelly Iglesias, in: Global Tax Weekly - a closer look, issue 83, June 12, 2014
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Publikation
Tax treatment of trusts in Switzerland
Boss Walter H., Scherrer Andrea, in: Practical Law, December 12, 2013
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Publikation
Switzerland - Income Tax Withholding and Reporting Obligations on Cross-Border Payments
Boss Walter H., Scherrer Andrea, in: Tax Management International Forum 34/4
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Publikation Tax planning for cyclical or other temporary losses Boss Walter H., in: Tax Management International Forum 24/3, p. 42, December 2013
Publikation Expatriate Taxation In Switzerland Boss Walter H., Scherrer Andrea, in: Global Tax Weekly - a closer look, November 21, 2013
Publikation
A Review of the Swiss-U.S. Tax Dispute
Boss Walter H., Scherrer Andrea, in: Tax Notes International 7/13, September 23, 2013
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Publikation
Host Country Rules to prevent base erosion and profit shifting
Boss Walter H., Monge Stefanie M., in: Tax Management International Forum 34/8, S. 103-106, September 2013
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Publikation
Switzerland keeps up with international developments
Boss Walter H., Monge Stefanie M., in: International Tax Review, 2013
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Publikation
Switzerland - Tax on Inbound Investment
Boss Walter H., Monge Stefanie M., in: Getting the Deal Through - Tax on Inbound Investment, 2013
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Publikation
Substance Requirements Of A Foreign Permanent Establishment of a Swiss Finance Company
Boss Walter H., Monge Stefanie M., in: Global Tax Weekly - a closer look, June 6, 2013
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Publikation
Swiss Withholding Tax Levied In Particular On Dividends
Boss Walter H., Monge Stefanie M., in: Global Tax Weekly - a closer look, March 14, 2013
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Publikation
New Swiss Legislation On The Taxation
Boss Walter H., Scherrer Andrea, in: Global Tax Weekly - a closer look, January 31, 2013
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Publikation
Two leading cases of the Swiss Federal Supreme Court in the area of tax loss carry forward
Boss Walter H., Monge Stefanie M., in: The Euromoney Corporate Tax Handbook, 2013
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Publikation
Beneficial Ownership
Boss Walter H., Monge Stefanie M., in: Tax Management International Forum 33/4, p. 79-82, December 2012
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Publikation
Tax Ramifications to a foreign Corporation of using a service provider in Host country
Boss Walter H., Monge Stefanie M., in: Tax Management International Forum 33/3, p. 79-82, September 2012
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Publikation
Switzerland audit process: examination of tax returns and appeal rights
Boss Walter H., Scherrer Andrea, in: Tax Management Inernational Forum 14/9, p. 17-21, September 2012
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Publikation
Switzerland - Tax on Inbound Investment
Boss Walter H., Monge Stefanie M., in: Getting the Deal Through, 2012
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Publikation Innovations in Swiss corporate tax law: introduction of the capital contribution principle and the Nidwalden licence box Boss Walter H., Monge Stefanie M., in: The Euromoney Corporate Tax Handbook, 2012
Publikation
The audit porcess: examination of tax returns and appeal rights
Boss Walter H., Scherrer Andrea, in: Tax Management International Forum 32/4, December 2011
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Publikation
The Swiss-U.S. "Turnover" Ground Rules: A Technical Update
Boss Walter H., Sharp William M. Sr., in: Tax Notes International 64/6, November 2011
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Publikation
Income and employment tax ramifications of sending corporate personnel to host country
Boss Walter H., Monge Stefanie, in: Tax Management International Forum 32/3, September 2011
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Publikation
Switzerland Compensating Mobile Executives
Boss Walter H., Monge Stefanie M., in: Taxman - A cross-Country Report on international salary apportionment Arrangements, p. 226-232, 2011
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Publikation
Switzerland - Tax on Inbound Investment
Boss Walter H., Monge Stefanie, in: Getting the Deal Through, 2011
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Publikation
Taxation of Offshore Deferred Compensation and Equity Awards
Boss Walter H., Monge Stefanie, in: Tax Management International Forum 31/4, December 2010
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Publikation Global report: International Trademarks Law Boss Walter H., in: Tax Management International Forum, September 2010
Publikation Loan guarantees: whether deductibility entails (or should entail) taxability Boss Walter H., Monge Stefanie, in: Tax Managment International Forum,31/3, September 2010
Publikation Switzerland keeps up with international developments Boss Walter H., Monge Stefanie, in: International Tax Review - Capital Markets 13/53, p. 22, 2010
Publikation
Switzerland - Franchise
Boss Walter H., Albert Thomas G., in: Getting the Deal Through, 2010
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Publikation
Transfer Pricing Audits
Boss Walter H., Monge Stefanie, in: Tax Management International Forum 30/4, December 2009
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Publikation Choosing an Optimal R&D Location Boss Walter H., Stefanie Monge M., in: Tax Management International Forum 30/3, September 2009
Publikation Tax consequences of cross border asset reorganisations Boss Walter H., Monge Stefanie, in: Tax Management International Forum 29/4, December 2008
Publikation The viability of treaty shopping with respect to Switzerland Boss Walter H., Monge Stefanie, in: Tax Management International Forum 29/9, September 2008
Publikation An outline of the Swiss lumpsum taxation Boss Walter H., Monge Stefanie, in: STEP Journal 16/5, p. 32, May 2008
Publikation Tax on Inbound Investment Boss Walter H., Monge Stefanie, in: Getting the Deal Through, 2008
Publikation Inbound Loan Acquisition Activities Boss Walter H., Monge Stefanie, in: Tax Management International Forum 28/3, p. 39, September 2007
Publikation
Basic Tax Planning for Private Equity Funds and Hedge Funds
Boss Walter H., in: Tax Management International Forum 28/3, p. 47, September 2007
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Publikation Tax on Inbound Investment Boss Walter H., Monge Stefanie, in: Getting the Deal Through, 2007
Publikation National Report for Tax Developments in Switzerland Boss Walter H., Monge Stefanie, in: American Bar Association, Foreign Lawyers Forum, 2007
Publikation Tax Treatment of Supplemental Retirement Plans Boss Walter H., Monge Stefanie, in: Tax Management International Forum 27/4, p. 39, December 2006
Publikation Additional Adjustments to be made in the Wake of a Transfer Pricing Adjustment Boss Walter H., in: Tax Management International Forum 27/3. p. 36, September 2006
Publikation National Report for Tax Developments in Switzerland Boss Walter H., in: American Bar Association, Foreign Lawyers Forum, 2006
Publikation Tax Reporting Units and Permitted Consolidation Under Host Country's Income Tax Law Boss Walter H., in: Tax Managment International Forum 26/9, p. 40, September 2005
Publikation National Report for Tax Developments in Switzerland Boss Walter H., Monge Stefanie, in: American Bar Association, Foreign Lawyers Forum, 2005
Publikation Taxation of Global Operations Conducted Through a Tax Haven Subsidiary Boss Walter H., in: Tax Managment International Forum 25/4, p. 49, December 2004
Publikation Providing Access to Intangible Property: Alternatives and the Taxation Thereof Boss Walter H., in: Taxation Management International Forum 25/3, p. 40, September 2004
Publikation Outbound Cross-Border Asset Acquisitions Boss Walter H., in: Tax Management International Forum 26/4, p. 40, September 2004
Publikation The Deductibility of Interest Paid by a Domestic Subsidiary to its Foreign Parent Corporation; and to Third Parties on Debt Guaranteed by its Foreign Parent Corporation Boss Walter H., in: Tax Management International Forum 25/1, p. 43, March 2004
Publikation National Report for Tax Developments in Switzerland Boss Walter H., in: American Bar Association, Foreign Lawyers Forum, 2004
Publikation Tax planning for debt restructuring Boss Walter H., in: Tax Management International Forum 24/4, p. 48, December 2003
Publikation Inbound investments in securities backed by host country-based debt obligations and receivables Boss Walter H., in: Tax International Forum 23/4, p. 37, December 2002
Publikation Host country tax consequences of engaging in a sale-repurchasing transaction using host country securities Boss Walter H., in: Tax International Forum 23/3, p. 37, September 2002
Publikation Host country tax-advantaged investments for country x pooled investment vehicles Boss Walter H., in: Tax International Forum 22/4, p. 33, December 2001
Publikation E-commerce trading vehicles Boss Walter H., in: Tax International Forum 21/3, p. 33, December 2001
Publikation Global Equity Plans Boss Walter H., in: Tax International Forum 22/3, p. 43, September 2001
Publikation Inbound electronic commerce activities Boss Walter H., in: Tax International Forum 21/4, p. 39, December 2000
Publikation Host country restrictions in combining a domestic corporation wiht a foreign corporation Boss Walter H., in: Tax International Forum 20/4, p. 33, December 1999
Publikation Host country corporate expatriation tax rules Boss Walter H., in: Tax International Forum 20/3, p. 44, September 1999
Publikation Host country tax considerations in selecting an entity to conduct inbound business Boss Walter H., in: Tax Management International Forum 19/3, o, 44, September 1998
Publikation Host country tax considerations in conducting ongoing business activities abroad Boss Walter H., in: Tax International Forum 19/4, p. 52, December 1998
Publikation Kapitalgewinnsteuer in rechtlicher Optik / Einführung aus juristischen Gründen nicht notwendig Boss Walter H., in: NZZ, S. 13, 19. Februar 1998
Publikation Le principali novità della riforma fiscale / Vantaggi e alcuni problemi del nuovo sistema di imposizione varato dal Parlamento Boss Walter H., in: Corriere del Ticino, S. 6, 15. Dezember 1997
Publikation Exchange of Information under the new U.S.-Swiss Income Tax Treaty Boss Walter H., in: Tax Management International Journal 26/12, p. 641, 1997
Publikation Ein fiskalischer Schritt in die richtige Richtung / Überzeugende reform der Unternehmensbesteuerung Boss Walter H., in: NZZ, S. 23, 7. November 1997
Publikation Testfragen im Steuerabkommen mit den USA/US-Interesse an der Beschränkung von Vorteilen Boss Walter H., in: NZZ, S. 27, 27. November 1996
Publikation Steuerliche Aspekte konzerninterner Verrechnungspreise / Mögliche Neuerungen im Verhältnis Schweiz - USA Boss Walter H., in: NZZ, S. 35, 26. Juli 1991
Publikation Steuerliche Hemmnisse nehmen zu Boss Walter H., in: Finanz und Wirtschaft, S. 28, 13. Januar 1990
Publikation Die Besteuerung von Zweigniederlassungen in den USA Boss Walter H., in: ATAG-Praxis 1/1989
Publikation Informationsaustausch unter dem neuen Schweizerisch-Amerikanischen Doppelbesteuerungsabkommen Boss Walter H., in: Steuer Revue Nr. 5, S. 277, 1998
Publikation Venture Capital und steuerliche Massnahmen zur Förderung von Innovationen Boss Walter H., in: Der Schweizer Treuhänder 2/1986, S. 51
Publikation Le convenzioni svizzere di doppia imposizione, in particolare la convenzione tra la Confederazione svizzera e la Replubblica federale di Germania; vari problemi Boss Walter H., in: Rivista tributaria ticinesse 7/1984
Publikation Das Verständigungsverfahren nach den schweizerischen Doppelbesteuerungsabkommen Boss Walter H., in: ASA52, S. 593, 1984