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
Extended application of the automatic exchange of information to crypto assets: what board members and trustees need to know about the OECD’s Crypto Asset Reporting Framework
This article explores the OECD’s Crypto-Asset Reporting Framework (CARF) and its implications for trustees and board members involved in wealth management structures. With implementation expected in participating jurisdictions from the 2026 tax year, the CARF introduces mandatory transaction-level reporting for crypto assets by Crypto-Asset Service Providers (CASPs)—a category that may include fiduciaries and foundations. Unlike the Common Reporting Standard (CRS), which focuses on financial accounts and year-end balances, the CARF requires detailed disclosure of user identities and tax residency. Trustees and governance bodies must now assess their compliance obligations under the CARF and adapt their advisory and operational strategies accordingly to manage regulatory, reputational, and financial risks in this fast-evolving regulatory landscape.
Rethinking the Swiss Withholding Tax on Bonds: A Critical Analysis of Its Swiss Tax Impact
This article analyzes the impact of Switzerland’s 35% withholding tax (WHT) on bond interest payments and its implications for the country’s competitiveness in international capital markets. While Switzerland offers economic and fiscal advantages, the WHT discourages foreign investment and reduces the appeal of Swiss-issued bonds. Through comparisons with Liechtenstein and Luxembourg and the inclusion of practical examples, the article explores administrative practices, recent simplifications, and argues that abolishing the WHT could enhance Switzerland’s position as a global financial hub—especially in light of developments like the OECD’s 15% global minimum tax.
Rethinking the international tax transparency framework
The article critically examines the evolution of the global Tax Transparency framework, questioning whether it has become overly complex and inefficient. While transparency aims to help tax authorities enforce domestic laws and curb tax evasion, the rapid proliferation of overlapping regulations, such as OECD’s BEPS measures, FATCA, and the EU’s DAC directives, has led to high compliance costs and administrative burdens.
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.
