10 UHNWI Tax Advisors in Switzerland
If wealth management is one of Switzerland’s “strong suits” - then tax advisory is the inseperable follow-on sector.
Where millionaires and billionaires flock to the world’s sharpest bankers to preserve and grow their wealth, it is only logical that they also get acquainted with the lawyers and accountants that can support their efforts.
And much like the financial services industry, the choice of tax advisory firms for (Ultra) High-Net Worth Individuals ranges from top-flight law firms with a broad range of services (including specialities in crypto and blockchain) - to boutique firms with a single focus on tax advisory for private clients.
Here are ten firms to know - and consider - for tax services in Switzerland.
Oberson Abels
Oberson Abels SA is a Geneva-based boutique law firm founded in 2016 specialized in tax and wealth management for ultra-high-net-worth individuals (UHNWIs).
Founded by Xavier Oberson, a Harvard-educated tax expert and professor at the University of Geneva, the firm of nearly 60 legal experts has built a strong reputation for providing tailored tax advice to wealthy clients in the French-speaking cantons of Switzerland.
Oberson Abels SA is known for its expertise in both Swiss and international tax law, offering comprehensive services that include
Tax planning
Wealth structuring
Compliance.
The firm's relatively small size allows for personalized attention and discreet handling of complex financial matters for its elite clientele.
Oberson Abels is also a member of Swiss Sustainable Finance, demonstrating its commitment to supporting and promoting sustainability in the Swiss financial market.
The firm has offices in Geneva, Lausanne, Sion and Neuchatel.
Bär & Karrer
Bär & Karrer was established in 1969 and has earned a reputation as one of the premier Swiss law firms.
The firm's tax practice offers expert advice on direct and indirect taxes, customs duties, and other levies, serving corporations, financial institutions, institutional and private investors, partnerships, trusts, estates, and foundations.
For ultra-high net worth individuals (UHNWIs), Bär & Karrer provides tailored services, including wealth and succession planning, structuring of charitable contributions, and guidance on the taxation of art and artists. The firm also assists with the domestic and international structuring and coordination of pensions and social security.
Key tax experts at Bär & Karrer include:
Daniel Bader: A partner specializing in international tax planning, private wealth structures, and succession planning.
Ruth Bloch-Riemer: A partner focusing on domestic and international tax law, advising Swiss and foreign high net worth individuals on taxation matters, wealth and succession planning, and charitable contributions.
Daniel Leu: A partner with significant experience in wealth and succession planning, family office matters, art law, and contentious trust issues.
Bär & Karrer's Private Clients team has consistently achieved top rankings in Chambers' annual High Net Worth Guide, reflecting their expertise and commitment to serving UHNWIs.
Lenz & Staehlin
Lenz & Staehelin boasts one of Switzerland's largest law firm tax department, offering comprehensive and sophisticated tax services to both corporate and private clients. Renowned for its pragmatic approach, the firm's tax practice combines in-depth expertise with personalized service to tackle complex tax challenges effectively.
Lenz & Staehelin’s tax practice covers a wide array of specialties tailored to the needs of diverse clients. These include:
Corporate Transactions: Tax structuring for M&A deals, corporate restructurings, and buyouts.
Private Wealth: Estate and tax planning for high-net-worth individuals, artists, and athletes.
Finance: Tax planning and advisory services for financing arrangements.
Real Estate: Expertise in real estate transaction structuring.
Private Equity: Comprehensive tax solutions for funds and investors.
Compensation Plans: Design and implementation of executive compensation schemes and employee share plans.
Tax Disputes: Litigation, arbitration, and resolution of tax disputes.
Financial Products: Structuring of financial instruments and derivatives.
Retirement & Pensions: Tax planning for pension schemes and retirement benefits.
Indirect Taxes: Guidance on value-added tax (VAT) and customs duties.
Lenz & Staehelin’s tax department features a team of over 40 professionals, including partners, associates, and specialized experts.
The team is led by:
Jean-Blaise Eckert
Pascal Hinny
Daniel Schafer
Frédéric Neukomm
Schellenberg Wittmer
Schellenberg Wittmer Ltd, established in 2000 through the merger of two prominent Swiss law firms, has swiftly become a leading business law firm in Switzerland, with offices in Zurich, Geneva, and Singapore.
The firm's tax team offers comprehensive services for ultra-high-net-worth individuals (UHNWIs) including:
Tailored tax planning and estate structuring
Complex cross-border issues
Tax compliance with Swiss and international tax laws.
Their expertise includes advising on family-owned businesses, large partnerships, and assisting individuals seeking Swiss residency, coordinating international tax and legal aspects.
The tax practice of Schellenberg Wittmer is led by four partners:
Dr. Jean-Frédéric Maraia (Geneva): Specializes in domestic and international tax matters, including M&A, real estate transactions, lump-sum taxation, estate planning, and tax litigation.
Dr. Michael Nordin (Zurich): Focuses on transactions such as mergers and acquisitions, reorganizations, restructurings, financing, and capital markets, and advises private clients.
Pietro Sansonetti (Geneva): Experienced in negotiating with tax authorities on delicate and high-value matters.
Roland Wild (Zurich): Provides comprehensive tax advice to corporate and private clients.
Schnellenberg Wittmer has been recognized for its tax work - most recently as:
"Switzerland Tax Disputes Firm of the Year" at the ITR EMEA Tax Awards 2024.
"Law Firm of the Year" at the Who's Who Legal Switzerland Awards 2021
"Switzerland Firm of the Year" at the Women in Business Law Awards 2023.
Kendris
KENDRIS is a Swiss-based international advisory and fiduciary services firm catering to wealthy individuals, family offices, corporations, and institutional clients.
With over 110 years of history, the firm has established itself as a trusted partner in wealth and tax advisory services.
The firm offers a comprehensive suite of services tailored to the complex needs of UHNWIs, including:
Trusts and Foundations: Establishment and administration of trusts and foundations to facilitate effective wealth structuring and succession planning.
Family Office Services: Advisory, outsourcing, and establishment services to manage family wealth and affairs efficiently
Tax Consulting and Planning: Strategic tax advice to optimize tax liabilities in compliance with Swiss and international regulations.
Inheritance and Estate Planning: Comprehensive planning to ensure smooth intergenerational wealth transfer.
Art Management: Services including collection management, logistics, insurance, contracts, transactions, advisory, and valuation for art assets.
KENDRIS is led by a team of experienced professionals, including:
Christian Lyk: Partner and CEO, responsible for operational management and specializing in cross-border financial, tax, estate planning, and family office services for UHNWIs.
Anna Szkudlarek: Partner leading product development, with extensive experience in client advisory services focusing on regulatory disclosure requirements.
Oliver Weber: Partner leading the Kendris tax practice, also certified as a tax expert
Albert Klötli: Attorney-at-law also working primarily in the tax department of Kendris
KENDRIS traces its roots back over a century:
1910: Establishment of Fides Treuhand Vereinigung.
1992: Management buyout and merger with KPMG Switzerland, creating KPMG Fides.
1999: Establishment of KPMG Private, a subsidiary of KPMG Switzerland.
2005: Management buyout from KPMG, leading to the formation of KENDRIS.
Since then, KENDRIS has expanded its global presence with offices in Cyprus, the UK, Luxembourg, the UAE, Singapore, and the USA.
KENDRIS has been recognized for its excellence in the industry:
Ranked in Chambers High Net Worth for Trust Companies, highlighting its wealth structuring expertise and comprehensive services.
Featured in Best Lawyers for its outstanding legal services.
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Homburger
Homburger is a leading Swiss law firm offering comprehensive legal services to ultra-high-net-worth individuals (UHNWIs).
Their Private Clients team provides tailored advice on succession planning, tax optimization, and estate structuring, addressing complex cross-border issues to ensure compliance with Swiss and international laws.
Key Services for UHNWIs
Succession and Estate Planning: Developing strategies for wealth transfer and asset protection across generations.
Tax Advisory: Providing guidance on Swiss and international tax matters to optimize clients' fiscal positions.
Trusts and Foundations: Assisting in the establishment and administration of trusts and foundations for effective wealth management.
Relocation Services: Advising on legal and tax implications for clients considering moving to or from Switzerland.
Notable Partners
Claudia Suter: Head of the Private Clients practice, specializing in succession planning, tax, inheritance, and marital law for UHNWIs and family offices.
Gabrielle Nater-Bass: Expert in trust and inheritance litigation, handling complex estate planning disputes
Oliver Dalla Palma: Advises high-net-worth individuals and family offices on corporate and contract law matters.
Homburger's Private Wealth practice is ranked Band 2 by Chambers High Net Worth, highlighting their expertise in wealth protection, relocation, and trust matters.
Clients commend the firm's interdisciplinary approach and ability to provide expert advice across various topics, including estate planning and cross-border tax issues.
Pestalozzi Attorneys
Southern Switzerland is also an attractive location for UHNWIs - both for its pleasant climate and its proximity to Italy and further travel and holiday destinations.
One well-established tax advisor in Lugano is Cortesi & Associati SA.
Established in 1986 by Donato Cortesi, the firm has grown to employ around twenty professionals, including highly qualified consultants in taxation, accounting, and HR management.
For ultra-high-net-worth individuals (UHNWIs), Cortesi & Associati SA offers comprehensive tax consultancy services, including:
Tax Returns: Preparation and filing for national and international tax obligations.
Lump-Sum Taxation: Advice and assistance with lump-sum taxation agreements and related services, including residence permits, VAT, and customs formalities.
Double Tax Treaties: Guidance on the application of double tax treaties to optimize tax liabilities across jurisdictions.
Estate Planning: Inheritance and estate tax planning tailored for families.
Tax Proceedings: Assistance during inspections, audits, and tax-related legal proceedings.
Cross-Border Issues: Expertise in managing cross-border business activities and retirement planning.
The firm's leadership includes:
Donato Cortesi: President and Founding Partner with over forty years of experience in tax, business, and audit consultancy services.
Adelio Lardi: Member of the Board of Directors and Swiss-certified public accountant with extensive experience in auditing, tax, and business consulting.
Christian Magistra: Member of the Executive Management, holding a law degree and Swiss-certified tax expert certification.
Giorgio Balestra: Member of the Executive Management and Head of Human Resources, specializing in finance, accounting, and HR management.
Cortesi & Associati SA is a member of ExpertSuisse, the Swiss leading association for audit, tax, and fiduciary services.
Since 2023, the Swiss business magazine Bilanz has recognized the firm as one of the best in Switzerland for tax advisory and other fiduciary services.
Board of MLL Legal (l-r): Dunja Koch, Nicola Benz, Alexander Vogel, Nadine von Büren-Maier, Simon Holzer
MLL Legal
MLL, a prominent Swiss law firm with offices in Zurich, Zug and Geneva, offers comprehensive tax services tailored to the unique needs of Ultra-High-Net-Worth Individuals (UHNWIs). MLL’s tax team is recognized as a leading practice group both in Switzerland and internationally.
MLL's tax experts provide a wide range of services to UHNWIs, including:
Wealth Structuring: Assisting clients in structuring their wealth efficiently and tax-optimally, considering factors like succession planning, asset protection, and family governance.
Tax Compliance: Ensuring adherence to complex Swiss and international tax regulations, including reporting obligations, tax returns, and cross-border tax matters.
Tax Controversy and Dispute Resolution: Representing clients in tax audits, investigations, and disputes with tax authorities, aiming for favorable outcomes and minimizing tax liabilities.
Private Client Tax Planning: Developing tailored tax strategies to minimize tax burdens for individuals and families, including expatriate taxation, residency issues, and estate planning.
Family Office Services: Providing comprehensive tax advice and support to family offices, addressing their unique tax needs and helping them manage their wealth effectively.
MLL's tax team comprises experienced tax lawyers and advisors who are recognized experts in their field.
The team includes:
Thomas Nabholz: Partner and Certified Tax Expert, leading the tax team in Zurich.
Arnaud Martin: Partner and Head of the Geneva tax team, specializing in international tax planning and tax controversy.
Dimitri Rotter: Senior Associate, focusing on domestic and cross-border tax matters for private clients.
MLL has consistently received accolades for its tax services, including being recognized:
Legal 500: Noted as a leading law firm in Switzerland for tax law
Chambers and Partners: Ranked as a leading law firm for tax law
MLL stands out in particular for its:
Cross-Border Expertise: MLL's tax team has a strong focus on cross-border tax matters, advising UHNWIs with complex international tax structures and residency issues. Their lawyers have experience in navigating the intricacies of different tax jurisdictions and ensuring optimal tax efficiency for their clients.
Family Office Specialization: MLL has a dedicated team specializing in providing tax services to family offices. They understand the unique needs of family offices, including succession planning, wealth transfer, and philanthropic endeavors. The firm helps family offices establish efficient tax structures and minimize their overall tax burden.
Exiu
One of a large number of more focused and specialized boutiques offering UHNWI tax advisory, Exiu was founded by Dardan Maksuti.
The firms’s main office is in Basel but it also offers services out of Geneva, Lucerne, Zug and Zurich.
While it offers both individual and corporate tax advisory, Exiu’s services for individuals is focused on:
Individual tax services
Financial planning
Retirement planning
Pension funds and social security claims
Start-up consulting
The company does not boast any top-flight awards. It has, however, found distinction among various expat networks including I Am Expat.
Caputo & Partners
Founded (officially) in 2014, Caputo & Partners is another boutique firm serving private clients with tax and legal advice.
Founder Enzo Caputo - a former UBS international tax attorney - offers many of the same services as other firms in the space including:
Tax optimization for international clients
Assistance with Swiss lump-sum taxation regime
Voluntary disclosure programs for undeclared assets
International tax law consulting
International inheritance cases
Formation and management of Swiss companies
White-collar crime defense
FINMA license applications
However, the firm also positions itself at the cross-over between legal, tax and financial advisory with an offering covering asset protection and wealth management. This covers:
Opening Swiss bank accounts
Resolving issues with existing Swiss bank accounts
Negotiating with Swiss banks on behalf of clients
Asset protection strategies
Investment advice
Portfolio management
Crisis-proof investment strategies
Caputo & Partners also targets expats moving to Switzerland with services like:
Due diligence and background checks
International relocation assistance
Real estate transactions