Tax All business activities have tax implications, and the volume of taxes paid has a decisive impact on corporate earnings. Walder Wyss specialises

Transcription

1 All business activities have tax implications, and the volume of taxes paid has a decisive impact on corporate earnings. Walder Wyss specialises in tax planning for companies, business owners, investors and employees. We support firms in developing tax-efficient structures for their local and international activities. We also help our clients create taxoptimised remuneration plans and structures for financing, intellectual property and production. In addition, our tax team represents clients in various legal matters before tax authorities, fiscal courts and other administrative and customs authorities.

2 Walder Wyss Walder Wyss is one of the leading law firms in Switzerland. Our clients include national and international companies, public-law entities and individuals. We have specialised in selected business sectors and product groups since Walder Wyss was founded and we have maintained this focus, systematically expanding our expertise. Sectors Art, Entertainment & Sports Energy & Infrastructure Financial Services Healthcare & Life Sciences Industry & Commerce Information Technology & Telecommunications Insurance Media & Communications Private Clients Public Sector Real Estate Products Antitrust & Competition Arbitration Corporate & Commercial Corporate Crime & Investigations Corporate Finance & Capital Markets Data Protection Employment Financial Products Insolvency & Restructuring Intellectual Property & Technology Transfer Litigation Mergers & Acquisitions Notary Outsourcing Private Equity & Venture Capital Public Procurement Regulatory Tax Trade & Distribution French and Italian Desk A dedicated team of French-speaking and Italian-speaking lawyers.

3 Products & experience Mergers and acquisitions (M&A) We offer our clients high-quality tax advice spanning the full range of domestic and international M&A transactions (public and private, listed and non-listed), including: Creating tax-efficient structures for M&A transactions Private equity transactions and buyouts Post-acquisition reorganisations and tax optimisation Negotiating with the Swiss tax authorities Obtaining tax clearances and rulings Performing tax due-diligence investigations Reorganisation and restructuring We ensure that reorganisation and restructuring do not adversely impact companies' tax situations and develop practical, innovative, and tax-aligned solutions for companies in financial difficulties. Our extensive experience includes: Mergers, changes in legal structures and divestments Financial restructurings Recapitalisations Liquidity and cash flow enhancement Financial and capital markets We manage financial and capital market transactions with the lawyers from our Corporate Finance & Capital Markets practice group. We help our clients develop and implement structures that offer the best possible tax advantages through specialist advice on: Tax treatment of banking and insurance operations Structured finance transactions Derivative products Asset and property finance Project finance Capital market transactions Investment funds We advise funds, sponsors and investors when structuring collective investment vehicles, investments, and asset management transactions with a view to tax optimisation: The use of alternative investment vehicles Feeder and parallel funds and other investment structures Carry and performance fee structuring Exit planning and execution International structuring and relocation of business functions We have in-depth experience in the area of tax optimisation for cross-border and multinational companies. We provide guidance on: Corporate relocations from and to Switzerland Establishment of new cross-border businesses Structuring international operations and supply chain management Locating and establishing corporate headquarters The migration of intellectual property rights to Switzerland Tax-efficient finance structures Global tax minimisation Social security benefits for employees and international assignees We advise clients on issues relating to tax and social security laws when conducting cross-border business with the lawyers from our Employment Law practice group, including: Employee incentive and participation models Employment and pension plan benefits Payroll withholdings and social security issues

4 Tax aspects of employment contracts Allocation of employment costs Tax optimisation for expatriates Estate planning and charitable organisations We have considerable experience in the fields of international tax and estate planning for entrepreneurs and high net worth individuals. We provide advice on issues such as: Lifetime transfers The inheritance of businesses Change of country of residence Establishment of tax-exempt charities Tax planning for entrepreneurs with closely held businesses and companies Real estate taxation Lump sum taxation Tax compliance for high net worth individuals VAT and customs We ensure that the national and international VAT implications of specific transactions are identified and dealt with at an early stage and that VAT risks and costs are minimised or deferred through thorough planning. Our work spans: Swiss and European VAT advice The review and optimisation of crossborder transactions Expert and second opinions on VAT matters VAT optimisation for supply chains for goods and services VAT due diligence investigations Negotiations with Swiss and foreign VAT and customs authorities Assistance in VAT audits and VAT litigation Risk management and tax proceedings We help our clients identify and monitor tax risks. Where conflicts arise, we manage negotiations with the responsible authorities and represent the interests of our clients in disputes relating to tax law. Our work comprises: Tax due-diligence investigations Year-end tax planning Expert and second opinions Assistance in tax audits and litigation Competent authority procedures Arbitration proceedings resulting from M&A transactions Tax legislation and lobbying We have in-depth experience in advising clients and legislators on tax legislation, from the drafting stage through to its entry into force, including: Advising governmental and legislative bodies on tax issues Lobbying on draft tax legislation

5 Publications & Presentations Lump sum taxation in Switzerland Authors: Stephan Neidhardt and Robert Desax 5 December 2017 Employee share plans in Switzerland: regulatory overview by Ueli Sommer and Maurus Winzap in: "Practical Law" 17 November 2017 Swiss tax authorities tightening practice against tax planning structures Speakers: Robert Desax and Michael Barrot Academy & Finance Zurich / Geneva 31 October 2017 Tax Newsletter: Swiss Government publishes new detailed draft for a corporate tax reform («Tax Proposal 17») by Maurus Winzap and Robert Desax September 2017 Government publishes detailed draft for corporate tax reform by Maurus Winzap and Robert Desax September 2017 Tax Newsletter: Switzerland: New tax reform underway by Robert Desax June 2017 Bundesgerichtsentscheid zur Ersatzbeschaffung bei der Grundstückgewinnsteuer by Robert Desax in: "Expert Focus" 6-7/2017, pp Internationales Steuerrecht Präsentation an der Universität Zürich, LL.M. Wirtschaftsrecht, Zurich 12 June 2017 Steuerliche Aspekte des Unternehmenskaufs Speakers: Urs Schenker and Robert Desax Merger & Acquisition Seminar ZfU - International Business School Pfäffikon SZ 11 May 2017 International Aspects of Interest Limitation Rules Turin 6 May 2017 Taxation of Structured Products Zug 4 May 2017 Transparency and Information Exchange Speakers: Robert Desax, Stef van Weeghel, Michael Olesnicky, T.P. Ostwal and Ted Tae-Gyung Kim IFA Asia Pacific Regional Tax Conference New Delhi 28 April 2017 Impacts of international tax competition on national tax legislation Zurich 21 April 2017 Introduction to double taxation law Zug 25 March 2017 Introduction to Swiss tax law Zug 25 March 2017 Die schweizerische Praxis zur Steuerumgehung und innerstaatliche Missbrauchsbestimmungen Zurich 3 March 2017 Einführung in das UN-Musterabkommen und die Abkommenspolitik der Schweiz Zurich 4 February 2017 Is there a Global Fiscal Constitution? Barcelona 26 January 2017 Tax Sovereignty in the Age of Trump and Brexit Barcelona 27 January 2017 Grenzüberschreitende Vermögensplanung: Liechtensteinische Stiftungen mit Begünstigten in der Schweiz und den USA First Focus Event Zurich 2 November 2016 Der Standort Liechtenstein in der internationalen Steuerplanung: Anwendungsbeispiele aus der Schweiz Liechtensteinische Steuerkonferenz 2016 Vaduz 29 November 2016

6 Die europäische Anti- Missbrauchsrichtlinie und deren Einfluss auf das liechtensteinische Steuerrecht Vaduz 29 November 2016 Venture capital investment in Switzerland: market and regulatory overview co-authored by Luc Defferrard, Maurus Winzap and Florian Gunz Niedermann in: Sweet & Maxwell International Series Legal, UK & Ireland (Editor[s]), "Practical Law Global Guides 2016/17" London 2016 Unternehmenssteuerrecht geldwerte Leistungen Unternehmer Forum Bad Ragaz 20 October 2016 Aktuelles in der Rechtsprechung Zurich 27 October 2016 Private mergers and acquisitions in Switzerland: overview by Urs P. Gnos and Markus Vischer in: Thomson Reuters (Editor[s]), "Practical Law, Multi-jurisdictional Guide 2016/17, Private mergers and acquisitions" UK 2016 ( Lessons from Philosophy, Duets on International Taxation Amsterdam 23 September 2016 Panel Secretary, IFA/OECD-Seminar Madrid 28 September 2016 Steuergerechtigkeit in einer globalen Welt Speakers: Peter Hongler Zürich 29 September 2016 Switzerland: International Standards and Swiss Inheritance Law by Kinga M. Weiss and Robert Desax in: "IFC Review 2016" 1 July 2016, pp Squeeze-out of minority shareholders in Swiss companies by Urs P. Gnos and Thomas Meister in: ALM Media Properties, LLC. (Editor [s]), "American Lawyer (ALM)" USA 2016 ( focuseurope) Automatic information exchange and the OECD's BEPS project Commodities Trade Finance Lunch Geneva 16 June 2016 Global Justice and Distribution of Income - an Introduction to the Current Discussion Zurich 1 June 2016 Cross-Border IP planning: Switzerland IFA International Tax Conference Montreal, Canada 27 May 2016 Einfluss des neuen DBA Schweiz- Liechtenstein auf steuerkonforme Vermögensstrukturen Steuerkonferenz IFZ Zug Zug 24 May 2016 Global Tax Regulation Zurich 8 April 2016 Einfluss des BEPS Projekts auf das Schweizer Steuerrecht Zug 24 April 2016 Justice in International Tax Law Zurich 16 March 2016 The Swiss Tax Ruling Leysin 18 March 2016 Justice in International Tax Law Amsterdam 2 February 2016 The Taxation of Services - An Analysis of International Case Law Speakers: Peter Hongler Cape Town 28 February 2016 What tax lawyers can learn from philosophy? Amsterdam 6 January 2016 For a complete list of publications please visit our website:

7 Tax Contacts Martin Busenhart Telephone Janine Corti Telephone Marcus Desax Telephone Samuel Dürr Telephone Peter Hongler Telephone Jan Ole Luuk Telephone Thomas Meister Telephone Stephan Neidhardt Telephone Philippe Pulfer Telephone Olivier Sigg Telephone Kinga M. Weiss Telephone Maurus Winzap Telephone

8 Members Jessica Aeschbach Flórez Telephone Marius Breier Telephone Robert Desax Telephone Ursina Gremminger Telephone Fabienne Limacher Telephone Livia Schlegel Telephone Hans-Jürg Schmid Telephone

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10 Walder Wyss Ltd. Attorneys at Law Telephone Fax Zurich, Basel, Berne, Lugano 30 December 2017 / Walder Wyss Ltd.