Martin Busenhart
lic. iur., Certified Tax Expert
Partner

Martin Busenhart Martin Busenhart Martin Busenhart Martin Busenhart


Martin Busenhart is a partner in the Tax Team. He advises on national and international tax matters and is specialised in domestic and international structuring of capital market transactions, acquisitions and divestments and tax-optimized structuring for relocations of entrepreneurs, partnerships and corporate groups.

Born in 1960, Martin Busenhart was educated at Zurich University (lic. iur. 1988) and graduated as Certified Tax Expert (1994). He has working experience as tax expert and tax partner with an international advisory firm in Zurich and London.

Martin Busenhart speaks German, English and French.

Contact
Martin Busenhart
Direct phone: +41 58 658 55 80


Walder Wyss Ltd.
Seefeldstrasse 123
P.O. Box
8034 Zurich
Switzerland
Phone +41 58 658 58 58
Fax +41 58 658 59 59
vCard


Practice Areas

Martin Busenhart Martin Busenhart Martin Busenhart Martin Busenhart

Martin Busenhart
lic. iur., Certified Tax Expert
Partner

Martin Busenhart is a partner in the Tax Team. He advises on national and international tax matters and is specialised in domestic and international structuring of capital market transactions, acquisitions and divestments and tax-optimized structuring for relocations of entrepreneurs, partnerships and corporate groups.

Born in 1960, Martin Busenhart was educated at Zurich University (lic. iur. 1988) and graduated as Certified Tax Expert (1994). He has working experience as tax expert and tax partner with an international advisory firm in Zurich and London.

Martin Busenhart speaks German, English and French.

Martin Busenhart
Direct phone: +41 58 658 55 80

Walder Wyss Ltd.
Seefeldstrasse 123
P.O. Box
8034 Zurich
Switzerland
Phone +41 58 658 58 58
Fax +41 58 658 59 59


vCard

Practice Areas Publications



The Mobilitiy of Corporate Groups

Speakers: Martin Busenhart and Peter Hongler
Hochschule Luzern, Institut für Finanzdienstleistungen
Lucerne 11 June 2013










Taxation of Hedge Fund Managers

Speaker: Martin Busenhart
Greater Zurich Area Presentation
London February 2010




Steueroptimale Vermögensverwaltung

Speaker: Martin Busenhart
Educaris, Akademie der Treuhandkammer
Zurich June 2009


Development of Beneficial Ownership in International Tax Law

Speaker: Martin Busenhart
IFA
Moscow June 2009


Headquarter/Konzernstandort Österreich/Schweiz

Speaker: Martin Busenhart
IFA Landesgruppentreffen Österreich und Schweiz
Bad-Ragaz April 2009


Tax Optimised Wealth Management

Speaker: Martin Busenhart
Institut für Rechtswissenschaft und Rechtspraxis, Universität St.Gallen
Zürich November 2007


Kommentar zu Artikel 5a und 9a des Stempelsteuergesetzes(Commentary to Art. 5a and 9a of the Stamp Duty Act)

by Martin Busenhart
in: "Kommentar Stempelabgaben"
Zurich/Basel/Geneva 2006


Withholding Tax-Free Repatriation of Swiss Source Dividends to E.U. Corporate Shareholders

by Martin Busenhart
in: "Tax Planning International Review" 8/2005 Vol. 32


Tax-Free Intra-Group Transfers of Qualifying Participations

by Martin Busenhart
in: "Tax Planning International Review" 3/2004 Vol. 31


Locating and Managing the Global Business

by Martin Busenhart
in: "IBA Section of Business Law, Taxes Committee Newsletter" 2/2004 Vol. 10


Stamp Tax-Exempt Merger-Equivalent Transactions

by Martin Busenhart
in: "Tax Planning Review International" 9/2002 Vol. 29


Swiss tax treatment of Own Shares

by Martin Busenhart
in: "Tax Planning Review International" 9/2002 Vol. 29



Die Private Holdinggesellschaft bietet durchaus steuerliche Vorteile(The private holding company offers tax advantages)

by Martin Busenhart
in: "Finanz und Wirtschaft" 40/1995


«Oerlikon» als Firmenbestandteil: Industriekennzeichen oder Ortsbezeichnung(«Oerlikon» as part of the company name: Industry branch or regional name)

by Martin Busenhart
in: "Jahrbuch des Handelsregisters"
Zurich 1994


Deals and Cases

Sale of SIAS, leading supplier of OME laboratory automation to TECN

On 30 November 2015 the sale of all of the shares of SAS AG, Hombrechtikon, to SIX Exchange listed Tecan Group AG (TECN) was successfully completed. SIAS AG is a leading OME supplier of a wide range of laboratory automation solutions.

Walder Wyss acted as legal advisor to the Majority Shareholders of SIAS AG. The team included Christoph Stäubli (Corporate/M&A, Partner), Martin Busenhart (Tax, Partner), Simon Kehl (Corporate/M&A, Managing Associate) and Valentin Wiesner (Corporate/M&A, Trainee).


Judgment of the Swiss Federal Supreme Court in the swap case (refund of the withholding tax on dividends, beneficial ownership)

Since, in  public session of 5 May 2015, the Swiss Federal Supreme Court denied the request of a Danish bank for refund of the Swiss dividend withholding tax in a swap case, the written judgment had been expected with impatience. The judgment was notified on 27 October 2015. The judgment and its English translation are attached.

Marcus Desax and Marin Busenhart of Walder Wyss represented the Danish bank.

 


International Chemical Investors Group to purchase the Detergents & Intermediates business from Clariant

International Chemical Investors Group (ICIG), a Luxembourg-based privately owned industrial holding company focusing on mid-sized chemicals and pharmaceutical businesses, has entered into an agreement with Clariant, a Swiss world leader in specialty chemicals, to purchase its Detergents & Intermediates business. In 2012, the Detergents & Intermediates business generated around CHF 280 million in reported sales. The business employs around 660 employees in Europe, predominantly in Germany and France.

The total consideration of the purchase amounts to CHF 58 million, out of which CHF 20 million will be in cash. The transaction is subject to regulatory approvals.

Walder Wyss AG has acted as legal advisor to ICIG and lead counsel Shearman & Sterling LLP with respect to Swiss law. The Walder Wyss team was led by partner Markus Vischer (Corporate/M&A) and included partner Martin Busenhart (Tax) and associate Samuel Lieberherr (Corporate/M&A).


First Cross-Border Merger Portugal – Switzerland

DOCKLAND – COMÉRCIO INTERNACIONAL E SERVIÇOS S.A., Funchal, Madeira, Portugal was merged into Swiss based Finstone AG. This merger is the first cross-border merger involving Portugal and Switzerland.

Walder Wyss acted as coordinator and Swiss legal advisor to Finstone AG. The team was led by M&A-partner Urs P. Gnos and Tax-partner Martin Busenhart and included the associates Barbara A. Keiser and Gian A. Brändli (both M&A) as well as Annina L. Taddei and Fabienne Limacher (both Tax).


EFG International sells its remaining stake in EFG Financial Products to Notenstein Private Bank

Walder Wyss AG advises EFG Financial Products

Walder Wyss advises SIX-listed EFG Financial Products in connection with the sale of the remaining stake of 20.25% in EFG Financial Products by SIX-listed private banking group EFG International to Notenstein Private Bank. The transaction is subject to regulatory approvals and is expected to complete during the first half of 2013.

The Walder Wyss team was led by Urs P. Gnos (partner; M&A) and Lukas Wyss (partner, Banking & Finance) and further comprised Markus Vischer (partner; M&A), Martin Busenhart (partner, Tax), Reto Jacobs (partner; Competition), Thomas S. Müller (managing associate; Banking & Finance), Lucas Hänni (managing associate; M&A) as well as Simon Kehl, Thomas Wehinger and Fabienne Claudon (all associates; M&A).


Curriculum Vitae PDF