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
L`importance de la conformité fiscale pour les institutions financières
Les difficultés budgétaires auxquelles de nombreux Etats ont été confrontés ces dernières années ont mené à une transformation de la politique fiscale nationale. Il en résulte une tolérance zéro vis-à-vis des contribuables en ce qui concerne les infractions telles que la fraude fiscale ou l’évasion fiscale
Das Abgeltungssteuerabkommen als Alternative zum automatischen Informationsaustausch für Schwellen- und Entwicklungsländer
Der Artikel analysiert die Vor- und Nachteile des Abgeltungssteuerabkommens zum automatischen Informationsaustausch für Schwellen- und Entwicklungsländer
Rückerstattung der Verrechnungssteuer an inländische Investoren transparenter ausländischer kollektiver Kapitalanlagen – Vorschlag einer systemkonformen Praxislösung
Detaillierte Analyse der Rückerstattung der schweizerischen Verrechnunggsteuer an inländischen Investoren transparenter ausländischer kollektiver Kapitalanlagen
Swiss National Report on Taxation of Companies on Capital Gains on Shares under Domestic Law
This book is a comprehensive study on the taxation of capital gains on shares derived by companies. The book begins by discussing the trends in the taxation of capital gains on shares under domestic law, taking into account the input from various national reports. It then considers the taxation of capital gains on shares in the context of EU law. In this field, issues such as the jurisprudence of the European Court of Justice, the hindrance to the internal market caused by double taxation of capital gains on shares and the possible impact of the EU income tax directives are examined
The Taxation of Liechtenstein Fondations: New Tax Rules
Introduction into the new taxation rules in Liechtenstein regarding Liechtenstein Foundations
Swiss National Report on Residence of Individuals under Tax Treaties and EU law
This book deals comprehensively with the problems raised by residence of individuals for tax purposes.
