Noemi Bünter is economist and part of our corporate & M&A and private clients tax team. She advises companies and individuals on issues related to national and international taxation.
Before joining MLL Legal, Noemi Bünter worked for the Swiss business hub in New York as well as for a big4 and another international leading tax consulting company in Zurich.
She is fluent in German and English.
Deals & Cases
- Tax advisory for an American multinational conglomerate operating in the aviation, healthcare, and energy business on the acquisition of power generation and transmission businesses in Switzerland (US$17 bn. bid)
- Conducting tax due diligence services during mergers & acquisitions to identify potential tax risks and to appropriately reflect these in the negotiations
- Advising corporate clients on their international taxation, transaction taxes and reorganizations, tax accounting and tax compliance, as well as supporting the implementation of the new Swiss TRAF measures (IP box / R&D super deduction / notional interest deduction / limitation of overall tax relief / reduction of capital tax / disclosure of hidden reserves / etc.)
Education & Admission
- University of Basel, MSc Business and Economics (2013)
Memberships and public offices
- International Fiscal Association (IFA)
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