Thomas Graf specialises in domestic and international tax law for corporate and individual clients.


Thomas Graf advises on large and complex domestic and cross-border business structures, M&A, corporate reorganisation and financing transactions. He has a special focus on the financial services industry and is very experienced in international fund structures, in particular in the private equity and venture capital field.

He has notable experience advising individual sportspersons and international sports organisations with respect to taxation aspects of their activities and structuring of international sports events and sports activities.

He regularly advises high net worth individuals on all tax aspects of their private and business activities. Thomas Graf is distinguished as a leading tax lawyer by Chambers, Legal 500 (Hall of Fame) and World Tax. He heads the Tax Group at Niederer Kraft Frey.

  • EXPERTsuisse - Swiss Expert Association for Audit, Tax and Fiduciary
  • IFA International Fiscal Association
  • STEP Society of Trust & Estate Practitioners

Market Perception

  • Thomas Graf has a unique experience and an exceptionally pragmatic sense in giving advice regarding complex cross-border transactions and international sports events – in his field of expertise he is truly stellar.

    Legal 500 2021
  • Thomas Graf draws praise as a 'pure tax lawyer' who is highly sought after for his top-notch work in the sports industry.

    Who's Who Legal Switzerland 2021
  • Thomas Graf is an esteemed corporate tax adviser with impressive expertise advising heavyweight financial industry clients. Peers say, ‘Technically and intellectually, he is streets ahead’.

    Who's Who Legal Switzerland 2018
  • Thomas Graf impresses clients with his 'pragmatic approach', as well as his 'detailed advice and identification of alternatives.'

    Chambers Global 2018
  • ... Clients say: ‘He is an expert with broad and deep experience in the tax field. For us, he is a guarantee of reliability.’

    Chambers Global 2017
  • Interviewees are impressed that department head Thomas Graf ‘puts the client at the centre of his thinking and behaviour’.

    Chambers Global 2016

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