Tax

Integrated and Solution-Oriented

When advising companies in tax matters, we consistently pursue a holistic approach. In order to increase the corporate value in a sustainable manner, we not only take into account the goals and time horizon but also the specific starting situation.

For complex matters – such as transactions or changes in the corporate structure – we put together an interdisciplinary team specializing in tax and company law issues. This integrated approach enables full use to be made of opportunities and risks to be avoided.

It goes without saying that we also advise private individuals with tax planning and administration.

Taxes as a Success Factor

Services of the Taxation Practice Group

Expertise, Know-How and Experience for the Best Possible Tax Consultancy

Hardly any business sector or sphere of life can today be viewed in isolation from tax issues. Practically every decision and transaction that you make has fiscal repercussions or can have future tax consequences. With solid expertise and a multidisciplinary approach, we offer you the right tax and legal advice.

At Bratschi Wiederkehr & Buob, the focus is on you and your company: We offer holistic tax consultancy that is geared to your needs. We do not view fiscal and legal issues in isolation but aim to get to know and understand you and your company as a whole. This client-specific knowledge forms the basis for understanding tax solutions within their overall context and achieving the best possible results.

Our integrated tax consultancy is comprehensive and takes into account both the corporate objectives and the time horizon. Our concern is to enhance your corporate value according to the initial situation and your needs. Our proposals are based on in-depth analyses, take into account the implementation and also include solutions for a fiscal exit. 

Our Approach – Your Benefits

  • Highly qualified tax consultants for all areas of tax law
  • Integrated solutions for all tax issues
  • Comprehensive support from tax returns to fiscal planning and from taxation concepts through to implementation
  • Involvement of specialized lawyers for the successful handling of complex issues as a team
  • Optimum results thanks to a multidisciplinary approach and the right experts for each case
  • A holistic approach is a matter of course

Sustainable Tax Planning Creates Added Value, Utilizes Opportunities and Reduces Risks

While our consulting is geared primarily towards national and international enterprises, we also advise private individuals. We support you with changes to your corporate structure such as reorganizations, acquisitions and succession arrangements. Whether it’s a case of strategic decisions or operational transactions: You benefit from comprehensive tax consulting and the implementation of integrated solutions.

We would also be happy to assist you with tax issues concerning transactions such as financing operations or the conclusion of contracts. Here we support you with our in-depth expertise in multidisciplinary cooperation with our attorneys and other consultants and auditors. We advise with the necessary vision. Fiscal opportunities are to be utilized and fiscal risks identified and avoided. We therefore view our tax consultancy as continuous tax management.

Sustainable tax planning and tax consultancy are a strategic success factor. They generate value and help you to keep your tax situation and that of your company under control at all times. For this reason we strive for both a sustained and transparent relationship with our clients.

Our Services

  • Fiscal planning for national and international enterprises
  • Tax consulting in all matters pertaining to corporate tax law
  • Comprehensive tax administration (tax returns, assessment checks etc.)
  • Consulting for annual financial statements
  • Restructurings
  • Company foundings and settlements
  • Value-added tax consulting and representation
  • Financial tax services
  • Succession planning
  • Advice and support in inheritance and gift tax issues
  • Tax risk management / tax checks
  • Due diligence
  • Administrative and mutual assistance procedures
  • Criminal code for tax offenses and execution of appeals

Publications

Publication Öffentlichkeitsprinzip in der Steuerverwaltung Häner Isabelle, in: Expert Focus, 6-7/17, 2017, S. 451-454

Publication 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

Publication Gruppenanfragen in der internationalen Amtshilfe in Steuerfragen mit den USA, Abgrenzung zur unzulässigen Beweisausforschung - Besprechung von BVGer A-5390/2013 vom 6. Januar 2014 Iseli Thomas, in: ius.focus 2/2014, S. 18

Publication Tax planning for cyclical or other temporary losses Boss Walter H., in: Tax Management International Forum 24/3, p. 42, December 2013

Publication Expatriate Taxation In Switzerland Boss Walter H., Scherrer Andrea, in: Global Tax Weekly - a closer look, November 21, 2013

Presentation Umstrukturierung von Unternehmen aus steuerrechtlicher Sicht - Steuer- und Vermögensplanung für Privatpersonen Barrot Micheal Alexis, Akademie der Treuhand-Kammer, Präsentation vom 23. Oktober 2013

Publication Gruppenanfragen in der internationalen Amtshilfe in Steuerfragen mit den USA , Abgrenzung zur unzulässigen Beweisausforschung - Besprechung von BGer 2C_269/2013 vom 5. Juli 2013 Iseli Thomas, in: ius.focus 9/2013, S. 19

Publication Verwaltungsverfahren und Verwaltungsrechtspflege des Bundes Häner Isabelle, zusammen mit Bertschi Martin/Kölzt Alfred (†), 3. Auflage, Zürich 2013

Presentation Mitarbeiterbeteiligungspläne & Management Buy-Outs - M&A Seminar Barrot Micheal Alexis, Akademie der Treuhand-Kammer, Präsentation vom 14.12.2012

Presentation Das neue Kreisschreiben zu Mitarbeiterbeteiligungen Barrot Micheal Alexis, Steuerfachgruppe - Zürcher Anwaltsverband (ZAV)-Vortrag, Präsentation vom 11. Dezember 2012

Presentation St. Galler Seminar zur Unternehmensbesteuerung Barrot Micheal Alexis, Institut für Finanzwissenschaft und Finanzrecht (IFF-HSG), Präsentation vom 21. August 2012

Publication Tax Planning for International Mergers, Acquisitions, Joint Ventures and Restructuring - Swiss Chapter Barrot Micheal Alexis, in: Peter H. Blessing (ed.), Tax Planning for International Mergers, Acquisitions, Joint Ventures and Restructuring, Biggleswade 2012

Publication 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

Presentation Entwicklungen im nationalen & internationalen Steuerrecht in der Schweiz Barrot Micheal Alexis, Hotel Widder, Präsentation vom 18. Oktober 2011

Publication OECD-kompatible DBA im Multipack Jörg Florian S., zusammen mit Wenzinger Christoph, in: Finanz und Wirtschaft (FuW) vom 26. Januar 2011, S. 22

Publication Global report: International Trademarks Law Boss Walter H., in: Tax Management International Forum, September 2010

Publication Loan guarantees: whether deductibility entails (or should entail) taxability Boss Walter H., Monge Stefanie, in: Tax Managment International Forum,31/3, September 2010

Publication Cassis-de-Dijon-Prinzip öffnet Markt einseitig Jörg Florian S., zusammen mit Fässler Benedikt, in: Finanz und Wirtschaft (FuW) vom 17. Juli 2010, S. 21

Presentation Kapitaleinlageprinzip - Umsetzungs- und Implementierungsfragen Barrot Micheal Alexis, in: YIN-Veranstaltung bei Bär & Karrer AG, Präsentation vom 18. Mai 2010

Publication Auflösung und Liquidation einer einfachen Gesellschaft Rieder Stefan, in: Schweizerische Zeitschrift für Gesellschafts- und Kapitalmarktrecht sowie Umstrukturierungen (GesKR) 2/2010, S. 234-239

Publication Switzerland keeps up with international developments Boss Walter H., Monge Stefanie, in: International Tax Review - Capital Markets 13/53, p. 22, 2010

Publication Choosing an Optimal R&D Location Boss Walter H., Stefanie Monge M., in: Tax Management International Forum 30/3, September 2009

Publication Tax consequences of cross border asset reorganisations Boss Walter H., Monge Stefanie, in: Tax Management International Forum 29/4, December 2008

Publication The viability of treaty shopping with respect to Switzerland Boss Walter H., Monge Stefanie, in: Tax Management International Forum 29/9, September 2008

Publication An outline of the Swiss lumpsum taxation Boss Walter H., Monge Stefanie, in: STEP Journal 16/5, p. 32, May 2008

Publication Tax on Inbound Investment Boss Walter H., Monge Stefanie, in: Getting the Deal Through, 2008

Publication Inbound Loan Acquisition Activities Boss Walter H., Monge Stefanie, in: Tax Management International Forum 28/3, p. 39, September 2007

Publication Tax on Inbound Investment Boss Walter H., Monge Stefanie, in: Getting the Deal Through, 2007

Publication National Report for Tax Developments in Switzerland Boss Walter H., Monge Stefanie, in: American Bar Association, Foreign Lawyers Forum, 2007

Publication Tax Treatment of Supplemental Retirement Plans Boss Walter H., Monge Stefanie, in: Tax Management International Forum 27/4, p. 39, December 2006

Publication 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

Publication National Report for Tax Developments in Switzerland Boss Walter H., in: American Bar Association, Foreign Lawyers Forum, 2006

Publication 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

Publication National Report for Tax Developments in Switzerland Boss Walter H., Monge Stefanie, in: American Bar Association, Foreign Lawyers Forum, 2005

Publication Taxation of Global Operations Conducted Through a Tax Haven Subsidiary Boss Walter H., in: Tax Managment International Forum 25/4, p. 49, December 2004

Publication Providing Access to Intangible Property: Alternatives and the Taxation Thereof Boss Walter H., in: Taxation Management International Forum 25/3, p. 40, September 2004

Publication Outbound Cross-Border Asset Acquisitions Boss Walter H., in: Tax Management International Forum 26/4, p. 40, September 2004

Publication Fusionsgesetz - Kongruenzen und Inkongruenzen zwischen Zivil- und Steuerrecht Moser Martin, in: Zeitschrift des Bernischen Juristenvereins (ZBJV), 05/2004, S. 301 ff. 

Publication 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

Publication Replik zu «Die Kapitalverkehrsfreiheit als Beschränkungsverbot» von PD Dr. iur. Felix Schöbi Lanz Kneissler Kathrin, in: Recht 2/2004, S. 78-80

Publication National Report for Tax Developments in Switzerland Boss Walter H., in: American Bar Association, Foreign Lawyers Forum, 2004

Publication Tax planning for debt restructuring Boss Walter H., in: Tax Management International Forum 24/4, p. 48, December 2003

Publication 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

Publication 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

Publication Fiscalité de l'épargne: La nouvelle proposition de directive et l'introduction de mesures équivalentes en Suisse Lanz Kneissler Kathrin, in: Jusletter vom 12. August 2002

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

Publication Host country tax-advantaged investments for country x pooled investment vehicles Boss Walter H., in: Tax International Forum 22/4, p. 33, December 2001

Publication Global Equity Plans Boss Walter H., in: Tax International Forum 22/3, p. 43, September 2001

Publication Inbound electronic commerce activities Boss Walter H., in: Tax International Forum 21/4, p. 39, December 2000

Publication 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

Publication Host country corporate expatriation tax rules Boss Walter H., in: Tax International Forum 20/3, p. 44, September 1999

Publication 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

Publication Host country tax considerations in conducting ongoing business activities abroad Boss Walter H., in: Tax International Forum 19/4, p. 52, December 1998

Publication Steuerbefreiung von Institutionen mit öffentlichen Zwecken Kuster Reto, Diss. Zürich 1998

Publication Kapitalgewinnsteuer in rechtlicher Optik / Einführung aus juristischen Gründen nicht notwendig Boss Walter H., in: NZZ, S. 13, 19. Februar 1998

Publication 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

Publication 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

Publication Ein fiskalischer Schritt in die richtige Richtung / Überzeugende reform der Unternehmensbesteuerung Boss Walter H., in: NZZ, S. 23, 7. November 1997

Publication Testfragen im Steuerabkommen mit den USA/US-Interesse an der Beschränkung von Vorteilen Boss Walter H., in: NZZ, S. 27, 27. November 1996

Publication Steuerliche Aspekte konzerninterner Verrechnungspreise / Mögliche Neuerungen im Verhältnis Schweiz - USA Boss Walter H., in: NZZ, S. 35, 26. Juli 1991

Publication Steuerliche Hemmnisse nehmen zu Boss Walter H., in: Finanz und Wirtschaft, S. 28, 13. Januar 1990

Publication Die Besteuerung von Zweigniederlassungen in den USA Boss Walter H., in: ATAG-Praxis 1/1989

Publication Informationsaustausch unter dem neuen Schweizerisch-Amerikanischen Doppelbesteuerungsabkommen Boss Walter H., in: Steuer Revue Nr. 5, S. 277, 1998

Publication Venture Capital und steuerliche Massnahmen zur Förderung von Innovationen Boss Walter H., in: Der Schweizer Treuhänder 2/1986, S. 51

Publication 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

Publication Das Verständigungsverfahren nach den schweizerischen Doppelbesteuerungsabkommen Boss Walter H., in: ASA52, S. 593, 1984

Publication Funktion und Verfassungsmässigkeit der Vermögenssteuer Herzog Thomas, Diss. Basel 1985

Events

Michael Alexis Barrot

Michael Alexis Barrot, Head of the Taxation Practice Group

Legal areas



Our team, your specialists.

Our team, your specialists.

Michael Alexis Barrot

Head
lic. iur., LL.M., Certified Tax Expert
Attorney-at-Law
Partner
Zurich
German, English, French

Michael Alexis Barrot

Head
lic. iur., LL.M., Certified Tax Expert
Attorney-at-Law
Partner
Zurich
German, English, French

T +41 58 258 10 00
michael.barrot@bratschi.ch

Walter H. Boss

LL.M.
Attorney-at-Law
Partner
Zurich
German, English, French, Italian

Walter H. Boss

LL.M.
Attorney-at-Law
Partner
Zurich
German, English, French, Italian

T +41 58 258 10 00
walter.boss@bratschi.ch

Peter Bratschi

Dr. iur.
Attorney-at-Law
Partner
Berne
German, English, French

Peter Bratschi

Dr. iur.
Attorney-at-Law
Partner
Berne
German, English, French

T +41 58 258 16 00
peter.bratschi@bratschi.ch

Alexandra Hellige

Certified Tax Expert
Attorney-at-Law
Counsel
Berne
German, English

Alexandra Hellige

Certified Tax Expert
Attorney-at-Law
Counsel
Berne
German, English

T +41 58 258 16 00
alexandra.hellige@bratschi.ch

Reto Kuster

Dr. iur., Certified Tax Expert
Attorney-at-Law
Partner
Berne
German, English, French, Italian

Reto Kuster

Dr. iur., Certified Tax Expert
Attorney-at-Law
Partner
Berne
German, English, French, Italian

T +41 58 258 16 00
reto.kuster@bratschi.ch

Tabea Lorenz

Dr. iur. HSG, M.A. HSG in Law and Economics
Attorney-at-Law
Zurich
German, English

Tabea Lorenz

Dr. iur. HSG, M.A. HSG in Law and Economics
Attorney-at-Law
Zurich
German, English

T +41 58 258 10 00
tabea.lorenz@bratschi.ch

Stefanie Maria Monge

lic. iur., LL.M., dipl. Steuerexpertin
Attorney-at-Law
Zurich
German, French, English, Spanish

Stefanie Maria Monge

lic. iur., LL.M., dipl. Steuerexpertin
Attorney-at-Law
Zurich
German, French, English, Spanish

T +41 58 258 10 00
stefanie.monge@bratschi.ch

Bruno Rieder

lic. iur., Certified Tax Expert
Attorney-at-Law
Partner
Member of the Board of Directors
Berne
German, English, French

Bruno Rieder

lic. iur., Certified Tax Expert
Attorney-at-Law
Partner
Member of the Board of Directors
Berne
German, English, French

T +41 58 258 16 00
bruno.rieder@bratschi.ch

Pascal Zgraggen

MLaw
Attorney-at-Law
Certified Tax Expert
Zurich
German, English

Pascal Zgraggen

MLaw
Attorney-at-Law
Certified Tax Expert
Zurich
German, English

T +41 58 258 10 00
pascal.zgraggen@bratschi.ch