Walter H. Boss

Walter H. Boss

Fürsprecher, LL.M.
Rechtsanwalt
Partner

Standort
Zürich

T +41 58 258 10 00
F +41 58 258 10 99
walter.boss@bratschi.ch
Verschlüsselte Kontaktaufnahme
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Sprache
Deutsch, Englisch, Französisch, Italienisch

Walter H. Boss

Fürsprecher, LL.M.
Rechtsanwalt
Partner

Zürich
Bratschi AG
Bahnhofstrasse 70
Postfach
CH-8021 Zürich

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

  • 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
 
  • Schweizerisches und internationales Steuerrecht
  • Gesellschaftsrecht
  • Mergers & Acquisitions
  • Private Equity
  • Private Clients
 

Publikationen

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 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 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 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 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 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 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 E-commerce trading vehicles Boss Walter H., in: Tax International Forum 21/3, p. 33, December 2001

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 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