V-Card
Education and Experience
- PhD in international tax law, University of Neuchâtel (Dr. iur., with distinction summa cum laude) (2010–2016)
- Visiting Researcher at Harvard Law School, Cambridge, MA (2009–2010)
- Executive MBA in Wealth Management (EMBA), University of Liechtenstein (2008–2010 )
- Legal studies at Law Faculty, Universities of Neuchâtel/Granada (2000–2004)
- Maturity Diploma for Adults (Second chance education/AKAD), Aarau (1998–2000)
- Member of various boards of directors
Areas of Expertise
- Domestic Swiss and Liechtenstein tax law
- International tax law
- Taxation of individuals (taxation of high net worth individuals, estate planning, relocations, lump sum taxation, real estate taxes, taxation of artists and athletes, employee benefit plans)
- Taxation of corporate entities
- Corporate tax law (M&A transactions, reorganizations, relocations and acquisitions)
- Taxation of private equity structures
- Taxation of wealth management structures (including investment funds, life insurances, trusts and partnerships)
- Taxation of real estate (direct versus indirect ownership)
- Taxation of savings income for both individuals and corporations (financial instruments, investment funds, real estate, life insurance)
- Voluntary disclosure programs for Swiss and foreign residents (including coordination work)
- Tax reforms
Practice
- Tax Counsel at Badertscher Rechtsanwälte AG, Zurich/Zug (since 2015)
- Associate and then Tax Counsel in an international corporate and tax law firm, Geneva (2010–2014)
- Lecturer and consultant to the Liechtenstein government for several projects of knowledge transfer in the fields of national and international tax law regarding the OECD compliant positioning of Liechtenstein’s Financial Center, University of Liechtenstein, Vaduz (2008–2011)
- Senior Associate in one of the big four audit firms, Zurich/Geneva (2005–2008)
- Trainee in an international law firm, Brussels (2005)
- Trainee in a leading investment bank, Zurich (2004)
Academic Positions
- Lecturer and project manager at the Lucerne University of Applied Sciences and Arts – Economy, Institute of Financial Services Zug IFZ (CH) (since 2012)
- Lecturer at the Postgraduate Masters Program in International Taxation (LL.M.) of the Brazilian Institute of Tax Law (IBDT), Saõ Paulo (since 2011)
- Visiting lecturer at the University of Liechtenstein, Vaduz (since 2011)
- Lecturer for the Society of Trust and Estate Practitioners (STEP) in Zurich, Vaduz, Zug and Lausanne (since 2010)
- Lecturer at the Postgraduate Masters Program in International Taxation (LL.M.) of the University Torcuato Di Tella, Buenos Aires (since 2010)
Languages
- English
- German
- French
- Spanish
- Italian
Publications
The Application of Double Tax Convention to Trusts and Collective Investment Schemes in Switzerland
The purpose of this book is to analyze the tax treatment of Collective Investment Schemes (CISs) and trusts from a Swiss and international tax law perspectives from a theoretical and practical approach, focusing on case studies.
The Tax Law Perspective in Cryptocurrencies
The development and use of blockchain technology has been so increasingly dynamic that it is difficult to predict future trends from a tax law perspective.
Blockchains, Smart Contracts, Decentralised Autonomous Organisations and the Law: Perspectives of a Distributed Future
The growth of Blockchain technology presents a number of legal questions for lawyers, regulators and industry participants alike. This book identifies the legal challenges posed by cryptocurrencies, smart contracts and other applications of Blockchain, questioning whether these challenges can be addressed within the current legal system, or whether significant changes are required.
Key Aspects of the Challenges of Tax Compliance Management
In an increasingly demanding tax and regulatory environment,
the introduction of new tax rules has created a wide range of complex requirements for financial
institutions.
El intercambio de información tributaria con países emergentes y en vías de desarrollo
El presente artículo también explora el impacto de la protección del derecho a la privacidad y secreto de los inversores/dueños
de la riqueza, en un contexto de presión internacional para implementar el intercambio automático de información
Rethinking the Concept of Automatic Exchange of Information with Emerging and Developing Countries based on the Practice of the Swiss Withholding Tax Agreements
Revue Européenne et Internationale de Droit Fiscal (REIDF)
Introduction: Analysis of the Automatic Exchange of Information with Emerging and Developing Countries based on the practice of the Swiss Withholding Tax Agreements
