Dimitri Rotter is a very experienced tax lawyer based at the Zug office but heads also the Geneva tax practice of the firm. He has a long standing practice of corporate tax due to his background with the Big Four accounting firms. He represents clients in tax litigation cases in the Swiss Courts up to the Supreme Court.
Dimitri Rotter focuses on domestic and cross border tax, including tax optimisation, and selected aspects of VAT notably for private client and their investment structures where he assists clients with regard to all related legal aspects. Special domains of expertise are aviation tax and syndicated loans.
Rankings & Awards
Education & Admission
- Swiss Certified Tax Expert
- Admitted to the Bar (1993)
- University of Geneva, lic. iur.
Memberships and public offices
- Swiss Bar Association
- Zug Bar Association
- International Fiscal Association (IFA)
- EXPERTSuisse (Swiss Institute of Certified Accountants and Tax Counsels)
- International Tax Planning Association (ITPA)
- The 10/20 Non-Bank Rules, FRORIEP Tax Briefing | 07.02.2018
- Jurisdiction Switzerland: Almost out of the woods, in: Offshore Investment, November 2017 | 02.11.2017
- Purchasing Real Estate in Switzerland, FRORIEP Newsletter, September 2014 | 17.10.2014
- Besteuerung von Sportlern und Künstlern, Zuger Steuer Praxis 55/2014 B 23.1/3, April 2014 | 17.04.2014
- Dimitri M. Rotter
- Catherine Morf
- Dimitri M. Rotter
- Lukas Wadsack
Dimitri Rotter to speak at the Oyster Trust conference | 23 September 2019
Dimitri Rotter – Referent an der Oyster Trust Konferenz | 23. September 2019
Dimitri Rotter – Conférencier lors de la conférence Oyster Trust | 23 septembre 2019
Dimitri Rotter to speak at the Academy Finance and Oyster Trust conference | 25 September 2019
Dimitri Rotter – Referent an der Academy Finance und Oyster Trust Konferenz | 25. September 2019
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
Swiss Safe Harbour interest rates on intra group loans for 2019 – to ensure that interest on intra group loans does not qualify as hidden profit distribution
Interest rates on intra group loans are a recurring topic. The Swiss Federal Tax Administration (FTA) publishes safe harbour interest rates on an annual basis in advance. Their application will usually prevent unwelcome surprises. But there is more to be considered.More
VAT pitfalls for foreign lessors or sellers of aircrafts engaged in cross border activities with Switzerland
An amended VAT brochure about aviation published on the 3rd of July 2018 by the Swiss tax administration highlights several changes concerning VAT registration in case of cross border activities with ties to Switzerland. This may affect foreign or Swiss parties to lease and purchase agreements mainly if the aircraft is located in Switzerland at some stage.More
«Tax proposal 17», consultation procedure: Which tax incentives are still available?
The draft of the «Tax Proposal 17» has been released and incorporates most of the elements of the rejected corporate tax reform III, but as announced the notional interest deduction has been abandoned. The following blogpost summarises the main incentives of the Tax Proposal 17 and related measures. Especially with regard to the step-up options, the time has come to begin with tax planning.More
Swiss Safe Harbour interest rates on intra group loans for 2017
Interest rates on intra group loans are a recurring topic. The Swiss Federal Tax Administration (FTA) publishes safe harbour interest rates on an annual basis in advance. Their application will usually prevent unwelcome surprises. But there is more to it.More