Nadia Tarolli Schmidt

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Nadia Tarolli Schmidt lic. iur. Attorney at Law, Swiss Certified Tax Expert (2008) Partner Languages: German, English, French, Italian Contact: +41 58 211 33 54, ntarolli@vischer.

She advises companies and private individuals on all matters pertaining to Swiss tax law (including criminal tax law) both in the national and international environment.

1 Nadia Tarolli Schmidt lic. iur. Attorney at Law, Swiss Certified Tax Expert (2008) Partner Languages: German, English, French, Italian Contact: , General Nadia Tarolli Schmidt heads up the Basel office of VISCHER s tax team. She advises companies and private individuals on all matters pertaining to Swiss tax law (including criminal tax law) both in the national and international environment. She has over ten years experience in restructurings, relocations and succession planning. The know how she gained in her previous work at the Swiss Bankers Association has proved invaluable in banking and finance issues to her clients. Clients particularly appreciate her experience in US related matters. As an in-depth understanding of tax law is fundamental to advising occupational pensions, Nadia also heads up the VISCHER occupational pension funds team, which advises both pension funds and the insured parties. Education - University of Basel (lic. iur., 1999) - Bar exam (2002) - Swiss certified tax expert (2008) 1/5

2 Teams Compliance Support, Tax, Pension Funds, Energy, Private Clients, Private Equity, Venture Capital, Corporate Finance, Real Estate, White Collar Crime Practice Areas Banking Law, Capital Markets, Compliance Support, Energy Law, Estate Planning, Financing, International Tax Planning, Location Planning, Pensions Law, Private Clients, Private Equity, Social Insurance Law, Tax-optimised Restructuring, Tax Law, Tax Litigation, Venture Capital, White Collar Crime 2/5

Estate Planning, Financing, International Tax Planning, Location Planning, Pensions Law, Private Clients, Private

3 References Legal 500 (EMEA 2015) - "Tax" "Vischer recently developed a tax-efficient group structure for 3 Plus. The highly competent Nadia Tarolli Schmidt has the ability to accurately analyse unusual situations, and Christoph Niederer is recommended for his negotiation skills." Chambers Europe/Global (2015) - "Tax" "Nadia Tarolli Schmidt is a 'quick and sharp lawyer. She is responsive and clear, and has a pragmatic style of working,' say clients. She co-heads the firm's tax department." Legal 500 (EMEA 2014) - "Tax" "Christoph Niederer and Nadia Tarolli Schmidt are the main contacts at Vischer. It advises clients on the tax aspects of syndicated loans and credit facility agreements, and also represents them in litigation and before the tax authorities." Chambers Europe/Global (2014) - "Tax" "Nadia Tarolli Schmidt counts private clients and companies amongst her clientele. She acts on a range of domestic and international tax matters, including criminal tax law." Chambers Europe (2013) - "Tax" "Nadja Tarolli Schmidt in Basel is a key member of the team. Her recent work includes advising an international telecoms company on VAT matters, and assisting a pharmaceutical company with a tax-neutral pre-sale demerger." Chambers Europe (2013) - "Tax" "This compact tax team, based in the firm's Zürich and Basel offices, handles both litigation and transactional matters. In a notable mandate it advised a multinational asset management company on a tax neutral restructuring. A highlight on the contentious side was the group's successful defence of a client against allegations of tax evasion. It regularly advises on reorganisations, succession plans and the optimisation of tax burdens of companies." Practice - Secondment at Swiss Bankers Association - Secondment at an Italian company in the department strategy / tax - Legal secretary at the Tax Appeal Commissions of Canton Zurich - Legal internships at a law firm and court 3/5

" Chambers Europe/Global (2015) - "Tax" "Nadia Tarolli Schmidt is a 'quick and sharp lawyer. She is responsive and clear, and has a pragmatic style of working,' say clients.

4 Memberships in Associations - Basel Bar Association - Swiss Bar Association - Camera di Commercio Italiana per la Svizzera (CCIS) - Swiss Institute of Certified Accountants and Tax Consultants - International Bar Association - Swiss-American Chamber of Commerce 4/5

- Swiss Institute of Certified Accountants and Tax Consultants -

5 About VISCHER We effectively support our clients in a solution oriented manner in legal, tax and regulatory matters. Our lawyers, tax experts and notaries are organized in the specialist practice teams listed below, each led by an experienced partner. This enables us to individually tailor our services to meet the requirements of the individual project in the most effective manner. Our offices are located in Zurich and Basel, the two largest business centers of Switzerland. Independence is a key factor for the optimal protection of client interests. We therefore put great value on a very high conflict of interest standard that is no longer obvious in the international legal industry. In order to also remain independent in transborder transactions, we have built up our own global network of foreign law firms enabling us to select our foreign attorneys based exclusively on the requirements of the individual mandates and without having to take into consideration the instructions of a law firm group or a network organization. - Antitrust and Competition - Aviation - Banking and Finance - Civil Law Notaries - Compliance Support - Corporate and Commercial - Employment Law - Energy - Health Care - Immigration - Information and Communication Technology - Intellectual Property - Life Sciences, Pharma, Biotech - Listed Companies - Litigation, Arbitration - Media and Entertainment - Mergers & Acquisitions - Pension Funds - Private Clients - Private Equity, Venture Capital, Corporate Finance - Public Sector and Regulatory - Real Estate - Restructuring and Insolvency - Tax - White Collar Crime Zürich Vischer AG Schützengasse Zürich Switzerland Tel Fax Basel Vischer AG Aeschenvorstadt Basel Switzerland Tel Fax /5

This enables us to individually tailor our services to meet the requirements of the individual project in the most effective manner.

Christian Oetiker. General. Education

Christian Oetiker. General. Education Christian Oetiker Dr., LL.M. Attorney at Law Partner Languages: German, English, Italian, French Contact: +41 58 211 33 52, [email protected] General Christian Oetiker is one of our proven specialists