Thomas Graf

Partner, Tax

Profile
Experience
Market Perception
News & Insights

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

Experience

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.

Steuerrechtliche Aspekte von Schadenersatzzahlungen sowie Anwalts- und Prozesskosten in aktienrechtlichen Verantwortlichkeitsprozessen
By Thomas Graf / Isabelle Rupf
In: Zeitschrift für Schweizerisches Recht (ZSR), Band 137 (2018), p. 223-236
§§ 39-41 zu Teil C Schweiz
by Thomas Graf, Daniela Schmucki, Petra Caminada
in: Handbuch der Vermögensverwaltung in Deutschland, Österreich, der Schweiz und Liechtenstein, Frank A. Schäfer, Rolf Sethe, Volker Lang (Hrsg.), 2. Auflage, Düsseldorf/Zürich/Bonn, 2016
Commentary on Article 17 of the OECD model tax treaty (taxation of artists and sportsmen)
by Thomas Graf, Hansjürg Christoffel
in: Zweifel/Beusch/Matteotti (editors), Commentary on Swiss Tax Law, International Tax Law, Basle 2015
Switzerland, the door to europe - Tax aspects of inbound investments
by Thomas Graf, Daniela Schmucki
in: A Guide to International Financial Centres 2011/2012 (3 Pages; 1'262 kb)
Kaufpreisanpassung oder Gewährleistung?
by Peter C. Honegger, Thomas Graf
Präsentationsfolien Referat Mergers & Acquisitions XV, EIZ-Tagung vom 4. September 2012
Multi-Seller Transactions - Share Deals mit einer Vielzahl von Verkäufern
by Peter C. Honegger, Thomas Graf
Präsentationsfolien Referat ZAV Fachgruppe Handelsrecht vom 30. August 2011
Venture Philanthropy Light
by Thomas Graf, Karsten Timmer
in: Die Stiftung, Ausgabe 3/11, S. 26 - 27 (3 Pages; 1'309 kb)
Tax concerns for foreign investors
by Thomas Graf, Daniela Schmucki, Markus E. Kronauer
in: IFLR/March 2004, S. 74 - 76 (3 Pages; 1'478 kb)
Revisionsbedürftige Gruppenbesteuerung - Strapazierte solidarische Haftung bei der Mehrwertsteuer
by Thomas Graf, Daniela Schmucki
in: NZZ vom 28. März 2002 (Nr. 73)
The hold truth
by Thomas Graf, Daniela Schmucki
in: In brief, March 2002 (3 Pages; 1'406 kb)
Securitisation in Switzerland
by Peter C. Honegger, Peter R. Isler, Thomas Graf
in: Global Securitisation Yearbook 2000/2001, A Euromoney Publication, S. 57-62 (8 Pages; 973 kb)
Inbound investments, Switzerland
by Thomas Graf
in: International Tax Review, Capital Markets (4th Edition), 2001, S. 73 - 79 (9 Pages; 669 kb)
Making the most of new thin capitalisation rules
by Thomas Graf
in: The Treasurer - July/August 1998 (3 Pages; 1'616 kb)
Der Trust im Schweizerischen Steuerrecht
by Thomas Graf, Urs Landolf
in: Archiv für schweizerisches Abgaberecht, 63. Band, Heft 1/2, Juli/August 1994 (16 Pages; 759 kb)
Steuerbefreiung von Sportvereinigungen
by Thomas Graf
in: Zürcher Studien zum öffentlichen Recht (Band 108), 1992

Year	Position
1997	Position Registered Trust and Estate Practitioner (TEP)
1994	Position Certified Tax Expert, dipl. Steuerexperte, with distinction
1992	Position University of Zurich, PhD, magna cum laude

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

Year	Position
1998	Position Partner, Niederer Kraft Frey
1998	Position Shearman & Sterling, New York
1991	Position Revisuisse Price Waterhouse, Zurich
1989	Position Tax Commissioner with special duties, Thalwil/Zurich
1988	Position Assistant for Private, Trade and Banking Law, University of Zurich

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

News & Insights

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Thomas Graf

Experience

Market Perception

News & Insights

Switzerland, the door to Europe - tax aspects of inbound investments

Kaufpreisanpassung oder Gewährleistung?

Multi-Seller Transactions - Share Deals mit einer Vielzahl von Verkäufern