Markus E. Kronauer has a tax practice with a focus on domestic and cross-border capital market matters and on individuals in cross-border situations. He has significant expertise advising domestic issuers of asset backed securities transactions.

Deals & Cases

Credit Suisse Group AG announces proposed CHF 4bn share capital increase to further strengthen the Group’s capital base and support its new strategic direction
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Porsche successfully starts trading on Frankfurt Stock Exchange
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China-Switzerland Stock Connect goes Live: NKF acts on all four inaugural GDR issuances and listings on SIX Swiss Exchange
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Markus specialises in all aspects of tax advice for corporations, in particular bank financing transactions, domestic and cross-border M&A, corporate reorganisation, equity capital market transactions and capital market products, collective investment schemes and charitable institutions. He advises individuals on all aspects of tax law, in particular transfer of domicile, lump sum taxation, real estate transactions, inheritance tax and ongoing income and wealth taxes.

Highlights include:

  • Advising Steinhoff Europe AG on the implementation of its corporate and financial restructuring
  • Advising Thomson Reuters Corporation and Thomson Reuters Holdings AG in connection with its USD 2.64 billion credit agreement with JP Morgan as agent, Barclays, RBC, Citibank, Morgan Stanley, Standard Chartered, Goldman Sachs, Wells Fargo as lenders
1998 Tax School of Swiss Chamber of Certified Accountants and Tax Experts, Certified Tax Expert
1991 Admitted to the Bar, Rechtsanwalt
1989 University of St. Gallen, Licentiatus Iuris
ITR World Tax 2024 – Highly Regarded
Best Lawyers 2019 – 2024
Chambers Global 2014 – 2024
Chambers Europe 2014 – 2024
The Legal500 EMEA 2024 – Leading Individual
The Legal500 EMEA 2023 – Leading Individual
Who’s Who Legal: Switzerland 2023
  • Zurich Bar Association
  • EXPERTsuisse Schweizer Expertenverband für Wirtschaftsprüfung, Steuern und Treuhand / Swiss Expert Association for audit, tax and fiduciary
  • IFA International Fiscal Association
  • IBA International Bar Association
2004 Partner, Niederer Kraft Frey
1999 Associate, Niederer Kraft Frey
1995 Associate with a major Swiss law firm
1991 Scientific Assistant with the University of St. Gallen, for tax law and legal methodology (Prof. Ernst Hoehn)
1989 Trainee with a major Swiss law firm
1988 Trainee, District Court of Zurich
1987 Scientific Assistant with the University of St. Gallen, for tax law (Prof. Ernst Hoehn)





Deals & Cases


Galderma secures USD 3.65bn financing

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SpineArt secures more than CHF 20m in convertible financing

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Galderma successfully launches its IPO on SIX Swiss Exchange

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Market Perception

«Markus Kronauer is the main partner on the tax side. He has been in the tax field for many years and has very good contacts. I rate Markus Kronauer as strong for client service and general level of service. Markus is a very sophisticated tax expert with a lot of good contacts at the tax authorities»
Chambers 2023
«Markus Kronauer handled the matters exactly how we needed him to. He was fully committed, fully dedicated, always available and passionate about the job to be done. We achieved all our goals. He did a great job. »
Chambers 2022
«He really explains complicated matters in a way that clients can understand. He makes difficult things easy. »
Chambers Global 2022
«He is competent and very polite. If I send my clients there, they say he can really explain complicated matters in a way that they can understand. He makes difficult things easy. I will continue working with him. »
Chambers 2022

Awards & Rankings


NKF ranked top-tier by ITR World Tax 2024

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NKF wins “Deal of the year: Equity” at the IFLR Asia-Pacific Awards 2023

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In the Media


Tax relief for non-profit organisations

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IFLR China Outbound Investment Report

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Benefiting from a Swiss-based IP Company

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Die Börsenzulassung in der Schweiz in ihrem rechtlichen und steuerlichen Umfeld

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