I love my job: lawyer. Bread baker. Tax expert. Mountain walker. Lecturer.
With over 10 years experience as a tax expert (LL.M. in International Corporate Taxation, FH and lawyer lic. iur.): I have consistently focused on challenging national and international issues in tax law. Project management and project leadership within the scope of my management function and Head of Tax in a tax and management consulting firm complete my experience.
Interdisciplinary work, connecting clients within my broad network and holistic, individual advice are among my strengths.
I enjoy teaching the module Taxation of Self-Employed Persons as a private lecturer at the Kalaidos University of Applied Sciences.
In my free time, I am a dedicated mother of two, a passionate baker of bread and you can often find me out and about in the mountains, on foot and on skis.
I am direct, clear and respectful. Rigorous to say the least!
German. English. French. Spanish. I will be happy to advise you in these languages.
With over 10 years experience as a tax expert (LL.M. in International Corporate Taxation, FH and lawyer lic. iur.): I have consistently focused on challenging national and international issues in tax law. Project management and project leadership within the scope of my management function and Head of Tax in a tax and management consulting firm complete my experience.
Interdisciplinary work, connecting clients within my broad network and holistic, individual advice are among my strengths.
I enjoy teaching the module Taxation of Self-Employed Persons as a private lecturer at the Kalaidos University of Applied Sciences.
In my free time, I am a dedicated mother of two, a passionate baker of bread and you can often find me out and about in the mountains, on foot and on skis.
I am direct, clear and respectful. Rigorous to say the least!
German. English. French. Spanish. I will be happy to advise you in these languages.
Attentive, transparent & committed
Latest publications
The place of effective management in intercantonal relations - an assessment of the recent case law
A legal entity is personally affiliated in a Canton and therefore subject to unlimited tax liability if its registered office or place of effective management is located in the territory of the Canton. In the intercantonal context, the facts of "domicile" and "place of effective management" are alternative criteria’s. According to established case law, the latter is where the threads of management converge, the essential corporate decisions are made and the company has the real actual centre of its economic existence. The content of the management in turn depends on the respective purpose of the company.
What do a software development company, an air rescue and private aviation company and a general contractor and construction manager have in common?
Read more in the current issue of zsis):
https://www.zsis.ch/artikel/der-ort-der-tatsaechlichen-verwaltung-im-interkantonalen-verhaeltnis
What do a software development company, an air rescue and private aviation company and a general contractor and construction manager have in common?
Read more in the current issue of zsis):
https://www.zsis.ch/artikel/der-ort-der-tatsaechlichen-verwaltung-im-interkantonalen-verhaeltnis
Place of effective management
in the age of digitalisation and home office
in the age of digitalisation and home office
Digitalisation has advanced in great strides since the concept of the place of effective management entered law in 1951. The author broaches the question of the extent to which criteria such as office spaces, lack of staff, lack of availability by phone and address forwarding still apply in an age of home office and video conferencing over the Internet and whether or not the place of effective management can be determined geographically at all in the face of ever increasing mobility.
Taxation of spouses
in the international relationship
together with Petra Caminada
in the international relationship
together with Petra Caminada
The taxation of spouses in an international relationship repeatedly leads to legal and assessment-related difficulties in practice. Spouses in an international relationship are those where only one spouse has unlimited tax liability in Switzerland, while the other spouse has no personal or economic affiliation in Switzerland.
Download the publication here:
https://www.zsis.ch/artikel/besteuerung-ehegatten-im-internationalen-verhaltnis#intro
Download the publication here:
https://www.zsis.ch/artikel/besteuerung-ehegatten-im-internationalen-verhaltnis#intro
Anthology
Commentary on Swiss Tax Law, Federal Act on the Harmonisation of Direct Taxes of the Cantons and Municipalities (StHG), 4th edition, Basel 2022, Art. 9 (together with Markus Reich and Julia von Ah), edited by Zweifel Martin/Beusch Michael.
QUICKLINKS
ADDRESS WALLIS
ADDRESS ZÜRICH
Brawand Tax Advisory GmbH
General-Wille-Strasse 10
8002 Zürich
info@brawandtax.ch
M +41 79 551 12 99
General-Wille-Strasse 10
8002 Zürich
info@brawandtax.ch
M +41 79 551 12 99