Tätigkeitsbereiche: Steuern & Abgaben

Benjamin Malek is a trainee lawyer in the tax department of Walder Wyss. His areas of practice include most aspects of domestic and international tax law.

Benjamin Malek studied at the University of Lausanne, where he obtained a bachelor’s degree and a master’s degree in law. Benjamin also read tax law at the University of Oxford (MSc in Taxation, Field Court Tax Chambers Scholar). In 2019, he obtained a Certificate of Advanced Legal Studies (École d'avocature) at the University of Geneva. Benjamin is also currently pursuing a doctorate (PhD) in international tax law at the University of Lausanne.

Prior to joining Walder Wyss, he worked as a Research Associate at the University of Lausanne. Benjamin Malek has extensively published in the fields of international and Swiss tax law, and has received several awards for his research: the OREF Prize (1st laureate) in 2018 awarded by the West Switzerland Tax experts association, a Faculty Prize for his master’s thesis (2018) and the 2023 IFA President YIN Award.

Benjamin Malek primarily advises clients in French and English, he speaks Italian as well.

The principle of capital contributions and concealed contributions: Reflections following the Federal Supreme Court decision 9C_678/2021 of 17 March 2023

| von R. Danon und Benjamin Malek | in: Steuer Revue vol. 78 | Seiten 502-516

Procedural Aspects of Arbitration

| von Benjamin Malek | in: G. Maisto (Hrsg.) | «Dispute Resolutions under Tax Treaties and beyond» | 09/2023 | Seiten 265-280

Swiss National Report - Good faith in domestic and international tax law

| von Benjamin Malek und R. Dorasamy

Beneficial Ownership and Income Receipt under Double Taxation Conventions: Considerations following the Planet Case

| von Benjamin Malek | in: Archiv für Schweizerisches Abgaberecht | Seiten 161-192

Article 129 - Tax Harmonization

| von R. Danon und Benjamin Malek | in: in . Martenet and J. Dubey (eds.), Constitution fédérale, Commentaire romand | Seiten 2566-2592

Influence of EU case law on the prohibition of international tax abuse in Swiss practice

| von R. Danon und Benjamin Malek | in: Archiv für Schweizerisches Abgaberecht | Seiten 477-511

The Prohibition of Abuse of Rights after the CJEU Danish cases

| von R. Danon, D. Gutmann, M. Lukkien, G. Maisto, A. Martín Jiménez und Benjamin Malek | in: Intertax | Seiten 482-516

The introduction of the principal purpose test in Switzerland: Analysis and recommendations

| von Benjamin Malek | in: IFF Forum für Steuerrecht | Seiten 106-127

The Relevant Economic Activity Test and its Impact on the International Corporate Tax Policy Framework

| von V. Chand und Benjamin Malek | in: British Tax Review | Seiten 394-424

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