Fabienne Limacher

Fabienne Limacher

Partner
MLaw, LL.M., Attorney at Law, Certified Tax Expert

Location

Zurich

Contact

Direct phone: +41 58 658 52 81
fabienne.limacher@walderwyss.com

Curriculum Vitae

PDF download

Areas of activity: Start-ups & Venture Capital Tax

She breaks down complex tax problems into comprehensible and practicable solutions. - WWL, Corporate Tax 2024

Fabienne Limacher is a partner in the Tax Team. She advises companies and private clients in national and international tax matters. Fabienne Limacher has extensive experience in corporate taxation, in particular in the area of national and international reorganisations, real estate transactions, cross-border relocations as well as M&A and private equity transactions. She is also an expert in tax issues relating to financial and insurance products, structured financing as well as CRS and FATCA. A further focus of her practice is advising managers, companies and start-ups on tax and social security issues regarding employee incentive plans and cross-border employee transfers.

She breaks down complex tax problems into comprehensible and practicable solutions. - WWL, Corporate Tax 2024

Born in 1986, Fabienne Limacher was educated at the University of Bern (MLaw 2010) and the University of Sydney (LL.M. 2018), was admitted to the Bar in 2012 and graduated as certified tax expert in 2016. She worked as a research assistant for the Institute of Tax Law at the University of Bern and as a trainee with Walder Wyss. In addition, she gained working experience as a trainee at the cantonal court and the public prosecutor's office of Canton Nidwalden. Fabienne Limacher regularly publishes and lectures on relevant tax topics.

Fabienne Limacher's professional languages are German and English. She also speaks French. She is registered with the Zurich Bar Registry and admitted to practise in all of Switzerland.

Tertianum takes over the activities of the Foundation Clair-Logis

Purchase of Park Hyatt Zurich

Cultivated Biosciences closes USD 5 million Seed Financing Round

Walder Wyss advised Nasdaq listed Altamira Therapeutics in its sale of majority stake in Altamira Medica

LBO transaction of Auris Gestion by Andera Partners

DSM and Firmenich have completed their EUR 35 bn merger, becoming the leading creation and innovation partner in nutrition, beauty and well-being

TPF closes private placement

Token Flow Insights SA completes the first close of its Series A financing round

Intel 471 acquires SpiderFoot

IFLR/Euromoney's Rising Stars Expert Guide 2022

Assetmax sold to Infront

Walder Wyss advised Planted Foods AG on CHF 70m Series B Financing Round

Helvetia – CHF 400 Mio. Dual Tranche Senior Bond

DSM and Firmenich to merge in EUR 42bn transaction, becoming the leading creation and innovation partner in nutrition, beauty and well-being

LORIOT Series A

Fabienne Limacher is the new bank councillor of the cantonal bank of the Canton of Nidwalden

idverde acquires Boccard Parcs et Jardins Ltd

Sale of Projectina to Heligan Group

Nautilus acquires Swiss motion tech company VAY

Swiss Life – EUR 600 mio. Senior Green Bond

Expert Guides: Rising Stars 2021 published

Imburse USD 12 million Series A Funding Round

Walder Wyss advised Planted Foods AG on CHF 17m Series A Round

Promotions at Walder Wyss

DCM Film Distribution (Schweiz) GmbH acquires an interest in Arthouse Commercio Movie AG

Walder Wyss advises on the setup of Operational Technology Cyber Security Alliance (OTCSA)

Ardian acquires majority in Sintetica

IPO of Ultima Capital SA on BX Swiss Stock Exchange

Cembra Money Bank refinances personal loan portfolio of eny Finance

Walder Wyss advises Avaloq Group on the acquisition of a 35% stake in Avaloq by Warburg Pincus

Auris Medical launches ATM Offering

AMAG Leasing: Second Auto Lease CHF 515m ABS Transaction (Dual Tranche 2016-/2016-2)

Web TV Joint Venture Wilmaa & Teleboy

AMAG Leasing: Inaugural Auto Lease ABS 2015-1

Glarner Kantonalbank issues CHF 100m Additional Tier 1 Bond

EUR 750 mio. Hybrid Bond – Swiss Life

Bundesgerichtsurteil pauschale Steueranrechnung (only in German)

NZZ acquires Moneyhouse

First Cross-Border Merger Portugal – Switzerland

Chambers Venture Capital 2024 Global Practice Guide

Lehrtätigkeit: Immobilien, Transaktionen und Steuern

Kommentierung der Artikel 41, 42, 45 und 46 des Bundesgesetzes über die Verrechnungssteuer VStG

Intra-group debt financing: updated safe haven rates and thin capitalization rules

Corporate Tax Laws and Regulations Switzerland 2024

Federal Supreme Court confirms strict practice of Federal Tax Administration concerning stamp duty restructuring relief

Offset of losses is to be extended

Swiss electorate votes in favour of global minimum tax

Federal Council opens consultation on the taxation of home offices abroad

Chapter 22: Switzerland

Doing Business in Switzerland – A Practical Guide

Structuring of private equity acquisitions in Switzerland

Intra-group debt financing: updated safe haven rates and current thin capitalisation rules

Business Acquisitions (§ 13 Taxation of Business Acquisitions)

Tax-optimised employee share plans for privately held Swiss companies and start-ups

Corporate Tax 2023: Chapter Switzerland

Cross-border commuter regulation Switzerland Liechtenstein

Related-Party Transactions from the Perspective of Swiss Tax Law – Dos and Don‘ts

Swiss reject tax reform aiming at strengthening domestic debt capital markets

Employees working from home: Permanent establishment risks in a Swiss intercantonal context

Lunch-Learn: How to Incentivize Your Team

Real Estate & Taxes

Experiences and key factors of a successful exit

Withholding tax and securities transfer tax reform aims to strengthen debt capital market

Swiss Withholding Tax and Securities Transfer Tax Reform to Strengthen the Swiss Debt Capital Market

Swiss electorate rejects planned abolition of stamp duty on companies

Intra-group debt financing: updated safe haven rates and thin capitalization rules

Swiss Federal Administrative Court’s ruling of 29 November 2021: A welcome relief for distressed Swiss companies

Corporate Tax 2022: Chapter Switzerland

The convention Brazil-Switzerland and its impacts on the bilateral relations

Kommentierung zur solidarischen Schuldnerschaft (§ 14) und zum gesetzlichen Pfandrecht (§ 15)

Besteuerung von Patenten und Lizenzerträgen

Abolition of issuance stamp duty to further boost Swiss economy

The New Tax Credit Ordinance

First Swiss-Brazilian DTA to become reality in 2022

Are Swiss crypto companies subject to FATCA and the automatic exchange of information?

Reorganisation and restructuring / loss utilisation strategies

Swiss Tonnage Tax

New capital band: greater flexibility in capitalisation of Swiss companies and necessary changes to tax law

Corporate Tax 2021 - Chapter Switzerland

Federal Council to request Parliament to abolish withholding tax on bonds

Swiss Federal Council to request Parliament to abolish withholding tax on bonds

Tax relief on employee shares in start-ups and other non-listed companies

New tax credit regulation introduced

Tax relief on employee shares in start-ups and other non-listed companies

Corporate Client Event

Tax credit scheme in Switzerland

How are Swiss-based international groups affected by EU Directive on Administrative Cooperation?

Mandatory disclosure of cross-border arrangements: How are Swiss-based international groups affected by the 6th Directive on Administrative Cooperation (DAC 6)?

Benefits in the case of loss of earnings due to COVID-19

Doing Business in Switzerland – A Practical Guide

Tax treatment of debt waivers and other debt-to-equity swaps

New step-up on migration instrument introduced

New Swiss Step-up upon Migration

Inkrafttreten der Steuerreform: Welcher Handlungsbedarf besteht für Unternehmen?

Taxation of digital economy: Swiss response to recent OECD statement

Corporate Tax 2020: Chapter Switzerland

Interview in Startup Night Winterthur Magazin

Fundamental changes to Swiss withholding tax on interest payments

Welcome relaxation of Swiss withholding tax rules on foreign bonds guaranteed by Swiss parent company

Intra-group debt financing: update safe haven rates and thin capitalisation rules

Are Penalties for Swiss Banks under the DoJ-Program Deductible for Corporate Income Tax Purposes?

The Deductability of Penalties for Swiss Banks under the DoJ-Program from a Direct Federal Income Tax and Tax Harmonisation Law Perspective.

Recognitions