Peter Spori
Attorney at Law

Peter Spori Peter Spori Peter Spori Peter Spori


Peter Spori is of counsel in Walder Wyss’s tax team. He advises primarily on projects involving the transfer of ownership of businesses, structuring and succession planning, issues surrounding financing and financial restructuring, as well as the planning of corporate group internal service arrangements. An interdisciplinary approach is important to him: national and international tax issues must be addressed in the context of a business’s goals and must take into account their relationship to other areas of law.

Born in 1946, Peter Spori studied at the University of Berne. After serving as a teaching assistant to a professor in the tax law department of the University of Berne, he has devoted himself to this field of law, in both theory and practice, through more than 30 years of practice with an international accounting firm and law firm. In addition, he was continuously involved in management responsibilities, both for his employer and for other businesses as a member of the board of directors. He has held positions as a board member or president of professional organisations (among others, the Swiss Association of Tax Law) and as an expert in the development of tax laws. He has published and lectured extensively.

Peter Spori speaks German, English and French. He is registered with the Zurich Bar Registry and admitted to practice in all Switzerland.

Contact
Peter Spori
Direct phone: +41 58 658 29 03


Walder Wyss Ltd.
Bubenbergplatz 8
P.O. Box
3001 Berne
Switzerland
Phone +41 58 658 20 00
Fax +41 58 658 59 59
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Practice Areas

Peter Spori Peter Spori Peter Spori Peter Spori

Peter Spori
Attorney at Law

Peter Spori is of counsel in Walder Wyss’s tax team. He advises primarily on projects involving the transfer of ownership of businesses, structuring and succession planning, issues surrounding financing and financial restructuring, as well as the planning of corporate group internal service arrangements. An interdisciplinary approach is important to him: national and international tax issues must be addressed in the context of a business’s goals and must take into account their relationship to other areas of law.

Born in 1946, Peter Spori studied at the University of Berne. After serving as a teaching assistant to a professor in the tax law department of the University of Berne, he has devoted himself to this field of law, in both theory and practice, through more than 30 years of practice with an international accounting firm and law firm. In addition, he was continuously involved in management responsibilities, both for his employer and for other businesses as a member of the board of directors. He has held positions as a board member or president of professional organisations (among others, the Swiss Association of Tax Law) and as an expert in the development of tax laws. He has published and lectured extensively.

Peter Spori speaks German, English and French. He is registered with the Zurich Bar Registry and admitted to practice in all Switzerland.

Peter Spori
Direct phone: +41 58 658 29 03

Walder Wyss Ltd.
Bubenbergplatz 8
P.O. Box
3001 Berne
Switzerland
Phone +41 58 658 20 00
Fax +41 58 658 59 59


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Practice Areas Publications

Konzernfinanzierungstätigkeiten in der Schweiz – Fakten und Steuern(Group Financing Activities in Switzerland – Facts and Taxes)

co-authored by Peter Spori
in: "IFF Forum für Steuerrecht (FStR)" 2008, pp. 249 ff.


Bericht in Sachen Mehrwertsteuerreform zu Handen des Chefs EFD vom 12. Mai 2006(Report on Matters of Value-added Tax Reform to the Head of the Federal Finance Department of 12 May 2006)

by Peter Spori
2006


Dreiecksfusion – einige zivil- und steuerrechtliche Fragen(Three-party Mergers – Some Civil and Tax Law Issues)

co-authored by Peter Spori and Urs Bertschinger
in: "Festschrift Peter Böckli"
2006


Fusionsgesetz: Kongruenzen und Inkongruenzen zwischen Zivil- und Steuerrecht(The Merger Law: Consistencies and Inconsistencies between Civil and Tax Law)

co-authored by Peter Spori and Martin Moser
in: "Zeitschrift des Bernischen Juristenvereins (ZBJV)" 140/2004, pp. 301–376


Fusionen und Quasifusionen im Recht der direkten Steuern(Mergers and Quasi-mergers under the Law of Direct Taxes )

co-authored by Peter Spori
in: "ASA Bulletin" Vol. 71, p. 689


Cross-Border Effects of Restructuring

by Peter Spori
in: "IFA-Seminar 2000" 2000, p. 58 (Vol. 25d)


Differenzierte Massgeblichkeit bei 'getreuer Darstellung'(Distinguishing Relevant Factors in 'True and Fair View' Presentation)

by Peter Spori
in: "ASA Bulletin" Vol. 69, p. 105


Die Unternehmensgruppe in der Mehrwertsteuer(The Business Group in the Context of the Value-Added Tax)

by Peter Spori
in: "ASA Bulletin" Vol. 63, p. 479


Übersicht über Steuerfragen im Zusammenhang mit Joint Ventures(Overview of Tax Questions in Connection with Joint Ventures)

co-authored by Peter Spori
in: "Kooperations- und Joint-Venture-Verträge"
Bern 1994, p. 163


Die Umstrukturierung von Unternehmen nach neuem Bundessteuerrecht(The Restructuring of Businesses under the New Federal Tax Law)

by Peter Spori
in: "Das neue Bundesrecht über die direkten Steuern"
1993, p. 285


Steuerrechtliche Aspekte des Leasing von Investitionsgütern(Tax Law Aspects of the Leasing of Investment Property)

by Peter Spori
in: "Neue Vertragsformen der Wirtschaft: Leasing, Factoring, Franchising"
1992, p. 239


Einkommenssteuerliche Aspekte privater Portfolio-Anlagen(Income Tax Aspects of Private Portfolio Investments)

by Peter Spori
in: "ASA Bulletin" Vol. 59, p. 345


Steueraspekte güterrechtlicher Gestaltungen(Tax Planning Issues in Property Law)

by Peter Spori
in: "Steuer Revue" 1988, p. 387


Steuerrechtliche Probleme bei der Unternehmensnachfolge(Tax Issues in Business Succession Planning)

by Peter Spori
in: "Jahresbericht 1987 der Schutzorganisation"
1987


IFA-Landesbericht 1986 über Transfer von Wirtschaftsgütern in eine und aus einer Steuerhoheit(IFA-Country Report 1986 on the Transfer of Business Property to and from a Tax Authority)

co-authored by Peter Spori
1986 (Cahier LXXIa)


Curriculum Vitae PDF