With tax experts based in Zurich, Zug, and Geneva, we are considered in Switzerland and beyond as leading Swiss tax practice group. We advise Swiss and international clients in all areas of Swiss domestic and international taxation and provide excellent solutions tailored to the needs of our clients. Our clients include Swiss and multinational enterprises, investors and entrepreneurs, banks, funds, asset managers and other financial institutions, private clients, family offices, foundations, trusts. Our tax specialists work closely together with specialists of other practice groups and with leading international tax advisors abroad. The members of our tax team are recognised experts in their fields of tax law both in Switzerland and abroad.
- We advise on Swiss and international business and capital market transactions.
- We advise global families, high net worth individuals, artists and sportspersons, trusts and foundations on structuring of wealth, succession, and family business.
- We represent clients in tax proceedings, voluntary disclosures, fiscal criminal proceedings, transfer pricing disputes, exchange of information procedures, mutual agreement procedures, tax arbitration.
Our team offers you access to experts especially in these areas:
We work closely together with specialists of our corporate and transaction practice group. We advise on Swiss and cross-border tax efficient structuring of M&A, financing, private equity, real estate, and other transactions, contract drafting of sale and purchase agreements, merger agreements, financing and loan agreements, offer prospectus and other documents and provide tax due diligence services.
We advise private clients on Swiss and cross-border private M&A transactions, tax efficient acquisition, financing and exit techniques and drafting of sale and purchase agreements and other documents.
Digital economy / Electronic Commerce / DLT Blockchain
We are considered in Switzerland and abroad as leading tax practice group in the new digital areas of electronic commerce, Blockchain, cryptocurrencies, crowdfunding, and e-payment and advise Swiss and foreign clients on digital business models, initial token offerings, crowdfunding, reward token models, payment systems, supply chain, etc. We work closely together with specialists of our DLT Blockchain practice group and advice clients in all areas of Swiss and international income and value added taxes.
We advise high net worth families, trustees, and family offices on Swiss and international income, estate, and succession planning, relocations (including import of household effects, works of art, private cars and private jets), structuring of wealth and family business, asset protection, retirement, estate planning and charitable projects, that often includes trusts, foundations and private holding and investment vehicles.
We advise private clients on Swiss ordinary and Swiss forfait taxation (lump-sum taxation), negotiate advance tax rulings with Swiss tax administrations. Moreover, we provide tax compliance and family office services.
Corporate tax and transfer pricing
We advise Swiss and multinational enterprises in all areas of Swiss and international taxation, group restructurings, M&A and finance transactions, private equity, financial products, tax treaty issues, permanent establishments, transfer pricing, digital business models, e-commerce, and DLT blockchain.
We have broad and thorough understanding of industry sectors and business models to advise corporate clients effectively and efficiently in Swiss and international tax matters.
We represent Swiss and foreign clients in Swiss and international tax proceedings in the Swiss courts up to the Supreme Court, voluntary disclosures, fiscal criminal proceedings, transfer pricing disputes, exchange of information procedures, mutual agreement procedures, tax arbitration.
We advise private and institutional investors acting as buyers and sellers in portfolio transactions and asset and share deals. Together with our Real Estate team we advise clients on acquisition and sale of real estates, real estate companies, financing of real estate transactions, tax-efficient acquisition and exit techniques, and contract drafting of real estate and finance transactions.
We work closely together with specialists of our Financing Practice Group and advise on Swiss withholding tax issues and contract drafting of finance transactions, structured finance transactions, syndicated loans, with Swiss borrowers and/or Swiss guarantors, whether on the lender’s, borrower’s, obligor’s or guarantor’s side.
We work closely together with specialists of our Aviation Practice Group and advise on financing, leasing, sale and purchase of aircrafts, with special focus on customs and VAT and documentation requirements. We have professional experience on the importation of private aircrafts to Switzerland.
“Proficient, responsive, analytical, innovative. Delivering on time, very good quality”
- Markus Frank Huber
- Johanna Friedl-Naderer, Vir Biotechnology International, Zug, Switzerland
ZZZ 2022 Nr. 59, S. 341 ff., Oktober 2022
The OECD As The Gravedigger Of The Fun Of International Tax Or “The Spirits That I Summoned Up I Now Can’t Get Myself Rid Of”Swiss Amcham - Yearbook 2022/23, page 61-62, 12 May 2022
Finanz und Wirtschaft, Themenspecial «Recht und Steuern», Unternehmensbeitrag, S. 9, 27. April 2022
Senior Associate Promotions Q2 2023: Thaís Obrist-Bdine steps up the MLL Legal career ladder
40 MLL Legal lawyers recognised for Best Lawyers® 2024 award
MLL Legal | Zurich Shipping Network | Event
11 practice groups ranked in the Chambers Europe Edition 2023
Info-Frühstück – Die Kernaspekte der Aktienrechtsreform auf dem Servierteller
2023 Safe Harbour Interest Rates for Swiss Tax Purposes
On 7 and 8 February 2023, the Swiss Federal Tax Administration posted the 2023 editions of the two circulars on safe harbour interest rates. These interest rates reflect the developments on the capital markets and are on the rise accordingly. As for the interest rates for CHF loans, this is the first change since 2015, and it turns out significant at that.More
Easier Access to the Notification Procedure for Swiss Withholding Tax
On 4 May 2022, the Federal Council has amended the ordinance on Swiss withholding tax and broadened the application of the notification procedure.
In certain cases where withholding tax can be refunded, it is possible instead of paying the withholding tax and refunding it, to only notify this to the tax administration (“Meldeverfahren”).More
The End of Low Tax Rates?
Following the Global Anti-Base Erosion (GloBE) rules under the BEPS/G20 Pillar 2 model, the Swiss government contemplates that the cantons may introduce a minimum tax for groups with world-wide gross revenues exceeding EUR 750 million so that the consolidated (federal and cantonal and communal) effective income tax rate should be at least 15% (read also our article BEPS 2.0 Getting Real in Switzerland). On 11 March 2022, the Swiss Federal Finance Department published the Federal Councils› Draft Federal Decree together with an Explanatory Report and opened the Consultation Process on the implementation of the OECD/G20 minimum taxation in Switzerland.More
2022 Safe Harbour Interest Rates for Swiss Tax Purposes
On 27 and 28 January 2022, the Swiss Federal Tax Administration SFTA posted the 2022 editions of the two circulars on safe harbour interest rates. The rates for CHF denominated loans between related parties remain on the same levels as ever since 2015.More
BEPS 2.0 Getting Real in Switzerland
The OECD/G20 BEPS 2.0 project, the second stage of the Anti-Base Erosion and Profit Shifting program, is progressing at high speed. Switzerland reluctantly consented to the project, albeit making numerous reservations. On 20 December 2021, the OECD posted a high-level position paper regarding the global minimum tax of 15% (Pillar 2), whereby numerous items need to be clarified in the coming months. On 13 January 2022, the Swiss Minister of Finance held a press conference addressing the implementation of Pillar 2 in Swiss national law by 2024.More