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Corporate Taxes

We advise national and international corporate clients in all areas of tax law, including mergers & acquisitions, reorganisations, company formations as well as restructurings and relocations to Switzerland. We also develop customised solutions for tax optimisation, fiscal planning and holding structures.

Our tax team has broad experience in the area of tax structures involving special tax status companies.

We offer comprehensive tax advice regarding the relocation of multi-national companies and groups to Switzerland, providing support in the preparation and implementation of optimised tax structures, including negotiations with tax authorities and obtaining the corresponding tax rulings. We also advise on social security issues.

We advise companies on all VAT issues during all phases of corporate activity and ensure practical solutions. Moreover, we advise clients in difficult matters of internal group transfer pricing, in the field of tax offences as well as in court proceedings and provide our clients with elaborate tax advice.

International Tax Structuring and Planning

International tax planning is a pivotal success factor for companies with global operations. Our core competences include:

  • Cross-border tax planning and optimisations
  • Relocations
  • Planning and implementation of international structures for multi-national companies
  • Implementation of holding, license and financing companies
  • Tax-optimised financing structures for international groups
  • Cross-border VAT issues
  • International double taxation issues

We provide solutions to multi-national companies in order to reduce group tax rates and provide advice in all aspects of international profit allocation and in the utilisation of loss carry-forwards. We also look back on many years of experience in reclaiming of and exemption from foreign source tax, and are well equipped to handle such procedures efficiently.

The NKF Tax team monitors developments and trends in international tax law and is in the position to provide up to date and solution-oriented assistance. We benefit from excellent working relationships with leading tax experts in all major jurisdictions.

Finance Structures

Together with our Banking & Finance team, we advise in complex and international financing arrangements and banking transactions.

Financial institutions, companies and institutional investors rely on our long-standing experience and practical assistance for capital-market transactions structuring and the issue of capital-market products. Together with our Capital Markets team, we offer advice on the development and issuing of innovative capital-market instruments.

In the field of collective investment schemes, the Tax team provides tax advice on the full spectrum to Swiss and international fund management companies, SICAVs, SICAFs, limited partnerships for collective investment as well as banks. Besides the preparing of the required documentation, we also assist with the implementation of optimised tax structures. We further provide support to the collective investment schemes for the reportings to the Swiss tax authorities.

Individual Taxes

Our expertise includes comprehensive tax advising and planning for individuals, including the fiscal interaction between individuals and companies.

Our international focus enables us to advise individuals with cross-boarder interests. We prepare optimum tax solutions for estate planning and company successions. Our broad-based practice area also allows us to provide assistance regarding all tax aspects of real estate.

Moreover, we represent our clients in dealings with the tax authorities and in court proceedings.

Social Security and Pensions

We advise our clients on all aspects of social security law and pension matters.

We regularly advise companies in Switzerland on social security compliance and on social security implications of employee remuneration, providing practical and commercial advice on a day-to-day basis.

We have extensive experience advising internationally operating companies on social security compliance. We also advise individuals on the social security implications of working in Switzerland, offering clear advice as to where these employees are subject to social security contributions and how to comply with local regulations.

In connection with corporate transactions, we regularly advise on all implications of pension law, i.e. merging, amending and winding up of pension plans, balancing of pension coverage levels, establishing new pension plans, etc.

Moreover, we offer comprehensive advice to pension funds and other institutions involved in pension services on all legal matters. We assist our clients in efficiently adapting to changes in legal requirements and in ensuring ongoing compliance with the statutory and regulatory framework. We provide hands-on support in the event of a partial liquidation or winding up of a pension scheme.

Our areas of expertise also include comprehensive social security and pension advice for individuals. 

We regularly represent clients in dealings with authorities and in court proceedings.