aug 15 Tax PRacTice GROUP

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1 aug 15 Tax PRacTice GROUP

2 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. 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: Financial services M&A and corporate restructuring National and international corporate tax Private clients Real estate Tax litigation VAT, customs, excise duties, and foreign trade

3 NILS HARBEKE PIERRE-OLIVIER GEHRIGER Nils Harbeke is head of Pestalozzi s Tax practice group. Prior to becoming a partner with Pestalozzi, Nils Harbeke worked with a leading Big4 company in Switzerland where he lead a team of tax advisors on complex international tax engagements with a particular focus on the Financial Services industry, and tax litigation. Nils has also been working for more than 10 years as a tax advisor in an international context in prestigious law firms in Switzerland and abroad. Nils Harbeke Phone (direct) nils.harbeke@pestalozzilaw.com Pierre-Olivier Gehriger is a partner and member of Pestalozzi s Tax and Private Clients groups. His work is focused on advising foreignowned Swiss group subsidiaries and Swiss-based international groups. His areas of expertise include international structures for groups, holding structures, finance and intellectual property structures, in addition to mergers and restructuring, tax issues for insurance companies and tax holidays. Pierre-Olivier Gehriger writes articles for publication and frequently speaks on these topics. He is also a lecturer in international tax law of the University of Zurich. Pierre-Olivier Gehriger Phone (direct) olivier.gehriger@pestalozzilaw.com Nils Harbeke qualified both as an attorney-at-law and a Swiss Certified Tax Expert. He was awarded for outstanding academic achievements Best 3 Swiss Certified Tax Experts graduates award; Best 10 achieving law students in his year of graduation. Nils practices in English and German and also speaks some Italian. Pierre-Olivier Gehriger graduated from the University of St. Gall in In 1984 he qualified as a Swiss Certified Tax Expert and was a tax partner with one of the Big Four. He is a member of the tax chapter of the Swiss Institute of Certified Accountants & Tax Consultants, of the tax chapter of the Swiss American Chamber of Commerce and a member of the Swiss branch of the International Fiscal Association (IFA). He has been mentioned several times by the International Tax Review and other publications as one of the leading tax advisers in Switzerland.

4 CHRISTOPH R. RAMSTEIN MARKUS REICH Christoph R. Ramstein is a partner and member of Pestalozzi s Corporate / M&A, Tax and Private Clients groups in Zurich. His areas of practice are corporate law, business organization, M&A and integration, supply chain management, trade distribution and related tax work. His experience includes international estate planning and execution, charitable and asset protection structures, and inheritancerelated litigation. He has also served as an arbitrator in commercial disputes. He has expertise in the following industries: life sciences, consumer, banking & finance, chemical and hospitality. Christoph R. Ramstein was born in He graduated from the University of Zurich (lic.iur. 1978), earned a Masters in Business Administration at the University of St. Gall (lic.oec. 1976), served in 1978 as a law clerk at the District Court of Meilen, and was admitted to the bar in In 1983/1984, he worked with Milbank, Tweed, Hadley & McCloy, New York. In 1986, he became a partner at Pestalozzi. Christoph R. Ramstein is a former managing partner at Pestalozzi, a former president of the Banking and Finance Commission 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. Christoph R. Ramstein Phone christoph.ramstein@pestalozzilaw.com Markus Reich is professor of tax, finance and administrative law and a counsel to Pestalozzi in Zurich. Born 1949, he is a graduate of the University of Zurich where he earned a doctorate in international tax law in From 1976 to 1988, Markus Reich served in various positions at the cantonal tax administration of Zurich; from 1982 as head of the division assessment of corporate tax payers, as board member as well as deputy head. In 1983, he earned a habilitation from the law faculty of the University of Zurich (qualifying thesis: The realisation of undisclosed reserves in corporate tax). From 1989 to 1997, Markus Reich was a member of the Administrative Court of the Canton of Zurich. He has served as counsel to Pestalozzi since Markus Reich Counsel Phone markus.reich@pestalozzilaw.com

5 CHRISTINA RINNE SILVIA ZIMMERMANN Christina Rinne is partner and a member of Pestalozzi s Tax group in Zurich. As Indirect Tax specialist she advises domestic, foreign and multinational clients mainly on Swiss and European VAT, Customs and Excise Duty matters as well as Foreign Trade. Christina Rinne Phone (direct) christina.rinne@pestalozzilaw.com Silvia Zimmermann is a partner and member of Pestalozzi s Tax and Private Clients group in Zurich. Her practice area is tax law, mainly international taxation, inbound and outbound tax planning for multinationals as well as for individuals, tax issues relating to reorganizations, mergers and acquisitions, financial structuring and the taxation of financial instruments. Silvia Zimmermann Phone silvia.zimmermann@pestalozzilaw.com Christina Rinne was educated at the University of Bayreuth (First State Law Exam 1995) and at the District Court of Passau (Second State Law Exam 1997) and earned the qualification as Certified Tax Expert in Prior to joining Pestalozzi in 2009, Christina Rinne headed the Indirect Tax department of a Big four company in Zurich. Having moved to Switzerland in 2001, her work experience spans 18 years of focus on Indirect Taxation in a national and international 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. Silvia Zimmermann graduated from the University of Zurich in 1976 and was admitted to the bar in Switzerland in In 1980, she earned a doctorate in law from the University of Zurich. In 1981/1982, Silvia Zimmermann received a scholarship working at the International Law Institute of Georgetown University Law Center and studying at Georgetown University, where she obtained an LL.M. degree. Silvia Zimmermann has been a partner with Pestalozzi in Zurich since Silvia Zimmermann chairs the tax group of the Zurich Bar Association and chairs or is a member of other tax groups. Silvia Zimmermann serves as a board member of some local companies of foreign multinational groups. 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).

6 NOËLLE MATHIS JONAS SIGRIST Noëlle Mathis is a Senior Associate and member of Pestalozzi s Tax group in Zurich. Noëlle mainly focuses on corporate tax matters, particularly in the Financial Services industry, as well as on the taxation of real estate. Prior to joining Pestalozzi, Noëlle worked with a leading Big4 company in Switzerland and has gained many years of experience as a tax advisor in an international environment. Noëlle was admitted as a Swiss Certified Tax Expert in Noëlle practices in English and German. Noëlle Mathis Certified Tax Expert Phone noelle.mathis@pestalozzilaw.com Jonas Sigrist is an associate and member of Pestalozzi s Tax group in Zurich. His main area of practice includes a wide range of international and domestic corporate tax matters such as acquisitions, mergers, spin-offs, reorganizations, relocations, tax reliefs, tax accounting, and charitable organizations. He has a particular focus on tax planning and structuring of international M&A transactions and corporate restructurings. Jonas Sigrist is a summa cum laude graduate of the University of Zurich (Master of Law, 2009), where he focused on international taxation and social security contributions. He joined Pestalozzi after his graduation in 2009 and was admitted to the Swiss bar in early Prior to joining Pestalozzi, he had been working for one of the Big Four as a scientific assistant in corporate taxation and as a consultant in financial services. His professional languages are German and English. Jonas Sigrist Associate Phone (direct) jonas.sigrist@pestalozzilaw.com

7 PESTALOZZI FOR EFFECTIVE LEGAL SERVICES We support international and domestic clients in all aspects of Swiss law from our offices in Zurich and Geneva. Drawing on our extensive experience and the total commitment of our people, we help our clients to achieve their goals both quickly and efficiently. Our firm is known for integrity, the highest quality standards, and proven effectiveness. As our client, you benefit from the know-how of over 150 partners, attorneys and support staff. With practice groups and expertise in all areas of business law, we form customized teams to meet every challenge. Our contacts with an international network of lawyers give you access to top-quality law firms in jurisdictions worldwide. The care of our clients is the focus of everything we do, supported by the diversity of our people and a dynamic company culture that ensures a creative, practical and effective response in every case. Our main clients are large domestic and foreign corporations. We also assist medium-sized companies and private individuals. The broad range of sectors we serve includes financial services as well as a vast array of industries extending from automobiles to watches. Pestalozzi s roots go back to 1911, making us the longest-established of all the major Swiss law firms. WE OFFER Services for international and domestic clients Experience and commitment An extensive international network Total dedication to our clients Integrity, high quality, and effectiveness The resources of a large organization Diversity A teamwork approach Independence Over 100 years of tradition Offices in Zurich and Geneva INDUSTRIES SERVED Automobile Aviation Banking Biotechnology Chemical Electronics Financial services Food and beverage Graphic products Insurance Life sciences Mechanical engineering Media Medical devices Pharmaceutical Shipping Telecommunications Textile Tobacco Trading and retail Travel and entertainment Watch and others

8 EXPERTISE Antitrust Arbitration Art Asset finance Asset tracing Banking and finance Bankruptcy Business organisation and compliance Capital markets Civil liability Commercial Commercial disputes Commodities Competition Construction Contracts Copyright Corporate Coverage claims Customs Data protection & privacy Dispute resolution Employment and pensions Energy Environment Estate planning Financial products Financial services Food Health and safety Immigration Indirect tax Information technology Inheritance Insolvency Insurance Intellectual property Internal Investigations International mutual assistance Investment funds Joint ventures Licensing and sponsoring Litigation Media Mediation Mergers and acquisitions New technologies Patents Private banking Private equity Private international law / conflict of laws Product liability Public procurement Real estate and environment Restructuring and insolvency Securities Sports Tax Telecommunication Trade and retail Trademarks Transportation Trust and foundations Unfair competition Value added tax Venture capital White collar crime

9 Pestalozzi Rechtsanwälte AG Löwenstrasse 1 CH-8001 Zürich T F Pestalozzi Avocats SA Cours de Rive 13 CH-1204 Genève T F pestalozzilaw.com

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