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Ma i 15
Tax PRacTice GROUP
MA I 15
TAX PRACTICE GROUP
OUR Tax Practice
Pestalozzi‘s Tax practice group advises clients in Switzerland
and abroad on the complete range of domestic and international tax laws.
We are a business law firm because we focus on business. You
can expect clear and integrated solutions.
We have established long standing client relationships which
have often continued for several decades.
NILS HARBEKE
The members of the Tax practice group publish articles and
participate in highly reputable seminars, both as speakers and
as chair-persons. They are represented in tax expert groups,
such as advisory groups established for legislative projects.
Within our full service practice, we have a particular strength
in:
Nils Harbeke is head of Pestalozzi‘s Tax practice group.
C O N T AC T
Nils Harbeke
Prior to becoming a partner with Pestalozzi, Nils Harbeke worked
Partner
with a leading Big4 company in Switzerland where he lead a team of
Pestalozzi, Loewenstrasse 1, CH-8001 Zurich
tax advisors on complex international tax engagements with a par-
Phone (direct) +41 44 217 92 24
ticular focus on the Financial Services industry, and tax litigation.
[email protected]
Nils has also been working for more than 10 years as a tax advisor in
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Financial services
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M&A and corporate restructuring
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National and international corporate tax
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Private clients
Nils Harbeke qualified both as an attorney-at-law and a Swiss Cer-
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Real estate
tified Tax Expert. He was awarded for outstanding academic achieve-
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Tax litigation
ments – „Best 3“ Swiss Certified Tax Experts graduates award; „Best
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VAT, customs, excise duties, and foreign trade
an international context in prestigious law firms in Switzerland and
abroad.
10 achieving law students“ in his year of graduation. Nils practices in
English and German and also speaks some Italian.
P IE R R E - O L I V IE R G E H R I G E R
C H R I S T O P H R . R A M S T EI N
Pierre-Olivier Gehriger is a partner and member of Pestalozzi‘s
C O N T AC T
Christoph R. Ramstein is a partner and member of Pestalozzi‘s
C O N T AC T
Tax and Private Clients groups. His work is focused on advising
Pierre-Olivier Gehriger
Corporate / M&A, Tax and Private Clients groups in Zurich. His
Christoph R. Ramstein
foreignowned Swiss group subsidiaries and Swiss-based interna-
Partner
areas of practice are corporate law, business organization, M&A and
Partner
tional groups. His areas of expertise include international structures
Pestalozzi, Loewenstrasse 1, CH-8001 Zurich
integration, supply chain management, trade distribution and related
Pestalozzi, Loewenstrasse 1, CH-8001 Zurich
for groups, holding structures, finance and intellectual property
Phone (direct) +41 44 217 92 50
tax work. His experience includes international estate planning and
Phone +41 44 217 91 11
structures, in addition to mergers and restructuring, tax issues for
[email protected]
execution, charitable and asset protection structures, and inheritance-
[email protected]
insurance companies and tax holidays. Pierre-Olivier Gehriger writes
related litigation. He has also served as an arbitrator in commercial
articles for publication and frequently speaks on these topics. He is
disputes. He has expertise in the following industries: life sciences,
also a lecturer in international tax law of the University of Zurich.
consumer, banking & finance, chemical and hospitality.
Pierre-Olivier Gehriger graduated from the University of St. Gall in
Christoph R. Ramstein was born in 1951. He graduated from the
1979. In 1984 he qualified as a Swiss Certified Tax Expert and was a
University of Zurich (lic.iur. 1978), earned a Masters in Business
tax partner with one of the Big Four. He is a member of the tax chapter
Administration at the University of St. Gall (lic.oec. 1976), served
of the Swiss Institute of Certified Accountants & Tax Consultants, of
in 1978 as a law clerk at the District Court of Meilen, and was
the tax chapter of the Swiss American Chamber of Commerce and a
admitted to the bar in 1980. In 1983/1984, he worked with Milbank,
member of the Swiss branch of the International Fiscal Association
Tweed, Hadley & McCloy, New York. In 1986, he became a partner at
(IFA). He has been mentioned several times by the International Tax
Pestalozzi. Christoph R. Ramstein is a former managing partner at
Review and other publications as one of the leading tax advisers in
Pestalozzi, a former president of the Banking and Finance Com-
Switzerland.
mission of the AIJA, and an active member of the Company Law
Commission of the ‘‘UIA – Union Internationale des Avocats’’. He is
frequently invited to speak to national and international professional
organizations.
M A R K U S R EIC H
CHRISTINA RINNE
Markus Reich is professor of tax, finance and administrative law and
C O N T AC T
Christina Rinne is partner and a member of Pestalozzi’s Tax group
C O N T AC T
a counsel to Pestalozzi in Zurich.
Markus Reich
in Zurich.
Christina Rinne
Counsel
Partner
Born 1949, he is a graduate of the University of Zurich where he
Pestalozzi, Loewenstrasse 1, CH-8001 Zurich
As Indirect Tax specialist she advises domestic, foreign and multi-
Pestalozzi, Loewenstrasse 1, CH-8001 Zurich
earned a doctorate in international tax law in 1976. From 1976 to
Phone +41 44 217 91 11
national clients mainly on Swiss and European VAT, Customs and
Phone (direct) +41 44 217 93 69
1988, Markus Reich served in various positions at the cantonal tax
[email protected]
Excise Duty matters as well as Foreign Trade.
[email protected]
administration of Zurich; from 1982 as head of the division assessment of corporate tax payers, as board member as well as deputy
Christina Rinne was educated at the University of Bayreuth (First
head. In 1983, he earned a habilitation from the law faculty of the
State Law Exam 1995) and at the District Court of Passau (Second University of Zurich (qualifying thesis: The realisation of undisclosed
State Law Exam 1997) and earned the qualification as Certified
reserves in corporate tax).
Tax Expert in 2001. Prior to joining Pestalozzi in 2009, Christina
Rinne headed the Indirect Tax department of a “Big four” company in
From 1989 to 1997, Markus Reich was a member of the Admini-
Zurich. Having moved to Switzerland in 2001, her work experience
strative Court of the Canton of Zurich. He has served as counsel to
spans 18 years of focus on Indirect Taxation in a national and interna-
Pestalozzi since 1994.
tional context. Christina Rinne regularly lectures and publishes in the
field of Swiss and European Indirect Taxation. She is a member of the
Swiss branch of the International Fiscal Association (IFA) as well as
of other national and international professional associations.
Her professional languages are German and English and she has
a good knowledge of French. Christina is admitted to the Bar of
Dusseldorf and Zurich and is regarded by Chambers Global 2014 and
2015 (Tax).
S I L V IA Z I M M E R M A N N
JONAS SIGRIST
Silvia Zimmermann is a partner and member of Pestalozzi‘s Tax and
C O N T AC T
Jonas Sigrist is an associate and member of Pestalozzi‘s Tax group
C O N T AC T
Private Clients group in Zurich. Her practice area is tax law, mainly
Silvia Zimmermann
in Zurich.
Jonas Sigrist
international taxation, inbound and outbound tax planning for multi-
Partner
nationals as well as for individuals, tax issues relating to reorganiza-
Pestalozzi, Loewenstrasse 1, CH-8001 Zurich
His main area of practice includes a wide range of international
Pestalozzi, Loewenstrasse 1, CH-8001 Zurich
tions, mergers and acquisitions, financial structuring and the taxation
Phone +41 44 217 91 11
and domestic corporate tax matters such as acquisitions, mergers,
Phone (direct) +41 44 217 93 26
of financial instruments.
[email protected]
spin-offs, reorganizations, relocations, tax reliefs, tax accounting,
[email protected]
Associate
and charitable organizations. He has a particular focus on tax planning
Silvia Zimmermann graduated from the University of Zurich in 1976
and structuring of international M&A transactions and corporate
and was admitted to the bar in Switzerland in 1978. In 1980, she
restructurings.
earned a doctorate in law from the University of Zurich. In 1981/1982,
Silvia Zimmermann received a scholarship working at the Interna-
Jonas Sigrist is a summa cum laude graduate of the University of
tional Law Institute of Georgetown University Law Center and
Zurich (Master of Law, 2009), where he focused on international
studying at Georgetown University, where she obtained an LL.M.
taxation and social security contributions. He joined Pestalozzi after
degree. Silvia Zimmermann has been a partner with Pestalozzi in
his graduation in 2009 and was admitted to the Swiss bar in early
Zurich since 1989. Silvia Zimmermann chairs the tax group of the
2012. Prior to joining Pestalozzi, he had been working for one of
Zurich Bar Association and chairs or is a member of other tax groups.
the „Big Four“ as a scientific assistant in corporate taxation and as a
Silvia Zimmermann serves as a board member of some local com-
consultant in financial services. His professional languages are
panies of foreign multinational groups.
German and English.
P E S TA L O Z Z I –
F O R E F F EC T I V E L E G A L S E R V ICE S
WE OFFER
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Services for international and domestic clients
EX P E R T I S E
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Experience and commitment
We support international and domestic clients in all aspects of Swiss
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An extensive international network
Antitrust
Insolvency
law from our offices in Zurich and Geneva. Drawing on our exten-
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Total dedication to our clients
Arbitration
Insurance
sive experience and the total commitment of our people, we help our
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Integrity, high quality, and effectiveness
Art
Intellectual property
clients to achieve their goals both quickly and efficiently. Our firm is
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The resources of a large organization
Asset finance
Internal Investigations
known for integrity, the highest quality standards, and proven effec-
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Diversity
Asset tracing
International mutual assistance
tiveness.
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A teamwork approach
Banking and finance
Investment funds
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Independence
Bankruptcy
Joint ventures
As our client, you benefit from the know-how of over 150 partners,
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Over 100 years of tradition
Business organisation and compliance
Licensing and sponsoring
attorneys and support staff. With practice groups and expertise in
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Offices in Zurich and Geneva
Capital markets
Litigation
Civil liability
Media
all areas of business law, we form customized teams to meet every
challenge. Our contacts with an international network of lawyers give
I N D U S T R IE S S E R V E D
Commercial
Mediation
you access to top-quality law firms in jurisdictions worldwide.
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Automobile
Commercial disputes
Mergers and acquisitions
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Aviation
Commodities
New technologies
The care of our clients is the focus of everything we do, supported
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Banking
Competition
Patents
by the diversity of our people and a dynamic company culture that
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Biotechnology
Construction
Private banking
ensures a creative, practical and effective response in every case.
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Chemical
Contracts
Private equity
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Electronics
Copyright
Private international law / conflict of laws
Our main clients are large domestic and foreign corporations. We also
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Financial services
Corporate
Product liability
assist medium-sized companies and private individuals. The broad
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Food and beverage
Coverage claims
Public procurement
range of sectors we serve includes financial services as well as a vast
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Graphic products
Customs
Real estate and environment
array of industries extending from automobiles to watches.
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Insurance
Data protection & privacy
Restructuring and insolvency
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Life sciences
Dispute resolution
Securities
Pestalozzi‘s roots go back to 1911, making us the longest-established
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Mechanical engineering
Employment and pensions
Sports
of all the major Swiss law firms.
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Media
Energy
Tax
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Medical devices
Environment
Telecommunication
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Pharmaceutical
Estate planning
Trade and retail
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Shipping
Financial products
Trademarks
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Telecommunications
Financial services
Transportation
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Textile
Food
Trust and foundations
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Tobacco
Health and safety
Unfair competition
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Trading and retail
Immigration
Value added tax
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Travel and entertainment
Indirect tax
Venture capital
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Watch
Information technology
White collar crime
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and others
Inheritance
P e s t a l o z z i R e c h t s a n w ä l t e AG
Löwenstrasse 1
CH-8001 Zürich
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F + 41 4 4 2 17 92 17
P e s t a l o z z i Av o c a t s S A
C o u r s d e R i v e 13
C H - 120 4 G e n è v e
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p e s t a l o z z i l a w. c o m