Attentive, transparent & committed
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.
With my election as a judge at the Cantonal Court of Valais (Tax Division) as of 1 January 2024, I have the privilege of practising tax law in all its facets.
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.
With my election as a judge at the Cantonal Court of Valais (Tax Division) as of 1 January 2024, I have the privilege of practising tax law in all its facets.
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.
Latest publications
Leben Ehegatten in einer rechtlich ungetrennten,
jedoch örtlich getrennten Ehe, d.h. ist nur ein Ehegatte in der Schweiz unbeschränkt steuerpflichtig qua subjektiver Zugehörigkeit, während der andere Ehegatte keine steuerliche Zugehörigkeit in der Schweiz hat und im Ausland steuerlich ansässig ist, stellt sich im Rahmen der gesetzlich normierten «Faktorenaddition» die Frage nach der konkreten Bemessungsgrundlage. Ausgangslage bildet die internationale Steuerausscheidung: Anhand der Steuerausscheidung sind die steuerbaren Faktoren auf die entsprechenden Steuerdomizile im Inland (interkantonal und -kommunal) und im Ausland (international) zu verteilen.
jedoch örtlich getrennten Ehe, d.h. ist nur ein Ehegatte in der Schweiz unbeschränkt steuerpflichtig qua subjektiver Zugehörigkeit, während der andere Ehegatte keine steuerliche Zugehörigkeit in der Schweiz hat und im Ausland steuerlich ansässig ist, stellt sich im Rahmen der gesetzlich normierten «Faktorenaddition» die Frage nach der konkreten Bemessungsgrundlage. Ausgangslage bildet die internationale Steuerausscheidung: Anhand der Steuerausscheidung sind die steuerbaren Faktoren auf die entsprechenden Steuerdomizile im Inland (interkantonal und -kommunal) und im Ausland (international) zu verteilen.
Erhält ein Gesellschafter bzw. Mitunternehmer einer GmbH & Co. KG für seine Tätigkeit im Dienst der Gesellschaft eine Vergütung, gewährt er ein Darlehen und erhält dafür Zinsen oder erfolgt eine Ausschüttung aus seiner Beteiligung an einer Kommanditisten-GmbH, kommt es bei grenzüberschreitend agierenden Mitunternehmerschaften im Verhältnis Deutschland-Schweiz häufig zu Zurechnungs- und Qualifikationskonflikten. Nach deutscher Sichtweise qualifizieren solche sog. grenzüberschreitend gezahlte Sondervergütungen als gewerbliche Einkünfte i.S.v. § 15 Abs. 1 Satz 1 Nr. 2 2. Halbsatz EStG. Dem Schweizer Steuerrecht ist der Terminus der Sondervergütung jedoch fremd.
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
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.
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