Maurus Winzap
lic. iur., LL.M., Attorney at Law
Certified Tax Expert
Partner

Maurus Winzap Maurus Winzap Maurus Winzap Maurus Winzap


Maurus Winzap is a partner and heads the Tax Team. Maurus' practice covers all areas of domestic and international corporate taxation. He acts for a broad range of corporate and financial clients, and has developed significant expertise in planning and advising on M&A and private equity transactions, structured financings, corporate restructurings, relocations, capital market transactions, collective investment schemes and management incentive programs.

Maurus is a Member of the Executive Committee of the International Fiscal Association (IFA) and a Member of the Executive Board of the Swiss Tax Law Association (Swiss branch of IFA). He regularly lectures and publishes in his areas of practice.

Maurus has been recommended by several international directories such as Chambers, The Legal 500, Who’s Who Legal and Best Lawyers as a leading lawyer. Clients appreciate that he is "exceptionally strong”, “very dynamic”, “commercially-minded” and “practical” (Chambers 2018).

Born in 1972, Maurus received his degree in law from the University of Zurich in 1997 and his Master of Laws from the University of Virginia in 2002. He was admitted to the Zurich Bar in 1999 and became a Swiss Certified Tax Expert in 2004.

Maurus speaks German and English.

Contact
Maurus Winzap
Direct phone: +41 58 658 56 05


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


 
 
 

 
 
 
 
 
 
 

Maurus Winzap Maurus Winzap Maurus Winzap Maurus Winzap

Maurus Winzap
lic. iur., LL.M., Attorney at Law / Certified Tax Expert
Partner

Maurus Winzap is a partner and heads the Tax Team. Maurus' practice covers all areas of domestic and international corporate taxation. He acts for a broad range of corporate and financial clients, and has developed significant expertise in planning and advising on M&A and private equity transactions, structured financings, corporate restructurings, relocations, capital market transactions, collective investment schemes and management incentive programs.

Maurus is a Member of the Executive Committee of the International Fiscal Association (IFA) and a Member of the Executive Board of the Swiss Tax Law Association (Swiss branch of IFA). He regularly lectures and publishes in his areas of practice.

Maurus has been recommended by several international directories such as Chambers, The Legal 500, Who’s Who Legal and Best Lawyers as a leading lawyer. Clients appreciate that he is "exceptionally strong”, “very dynamic”, “commercially-minded” and “practical” (Chambers 2018).

Born in 1972, Maurus received his degree in law from the University of Zurich in 1997 and his Master of Laws from the University of Virginia in 2002. He was admitted to the Zurich Bar in 1999 and became a Swiss Certified Tax Expert in 2004.

Maurus speaks German and English.

 
 
 

 
 
 
 
 
 
 

Maurus Winzap
Direct phone: +41 58 658 56 05

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 Swiss GAAP and the Interaction with Double Tax Treaties in a Pre- and Post-BEPS World

by Peter Hongler
co-authored by Maurus Winzap
in: "Archiv für Schweizerisches Abgaberecht" 2014/2015, pp. 839-860



Regulation of collective investment schemes in Switzerland

by Alexander Eichhorn
co-authored by Theodor Härtsch and Maurus Winzap
in: Christian H. Kälin (Hrsg.) (Editor[s]), "Switzerland Business & Investment Handbook"
4th Revised Edition, Sinzheim 2017, p. 742










Practical Law: Structured finance and securitisation in Switzerland: overview

by Lukas Wyss, Johannes A. Bürgi and Maurus Winzap
in: "Practical Law, Multi-jurisdictional Guide, Structured finance and securitisation"
UK 2016 (www.practicallaw.com)

















Besteuerung kollektiver Kapitalanlagen(Taxation of collective capital investments)

Speakers: Maurus Winzap and Stefan Oesterhelt
IFF Seminar
St. Gallen December 2009





Besteuerung kollektiver Kapitalanlagen und ihrer Anleger (2. Teil)(Taxation of collective capital investments and taxation of investors in collective capital investments (Part Two))

co-authored by Maurus Winzap and Stefan Oesterhelt
in: "IFF Forum für Steuerrecht (FStR)" 1/2009


Besteuerung kollektiver Kapitalanlagen und ihrer Anleger (3. Teil)(Taxation of collective capital investments and taxation of investors in collective capital investments (Part Three))

co-authored by Maurus Winzap and Stefan Oesterhelt
in: "IFF Forum für Steuerrecht (FStR)" 2/2009






Quellensteuern bei hypothekarisch gesicherten Kreditverträgen(Withholding tax in respect of credit agreements secured by mortgages)

co-authored by Maurus Winzap and Stefan Oesterhelt
in: "IFF Forum für Steuerrecht (FStR)" 1/2008


Besteuerung kollektiver Kapitalanlagen und ihrer Anleger (1. Teil)(Taxation of collective capital investments and taxation of investors in incollective capital investments (Part One))

co-authored by Maurus Winzap and Stefan Oesterhelt
in: "IFF Forum für Steuerrecht (FStR)" 4/2008

















Abzugsfähigkeit von Steuern bei juristischen Personen(Deduction of Corporate Income Taxes)

co-authored by Maurus Winzap and Thomas Meister
in: "IFF Forum für Steuerrecht (FStR)" 1/2003


International Tax and Investment Service – Switzerland

co-authored by Maurus Winzap
in: "Tolley's International Series; International Tax and Investment Service"
8, London 2001


Deals and Cases

Swiss Life – Share Buyback Program

On 29 November 2018, Swiss Life Holding AG has announced to repurchase own registered shares up to a maximum repurchase value of CHF 1 billion for the purpose of a subsequent capital reduction. The share buyback program starts on 3 December 2018 and will last until 31 December 2019 the latest. The repurchases will be carried out on a second trading line on the SIX Swiss Exchange.

Walder Wyss advises Swiss Life Holding AG with respect to this transaction. The Walder Wyss Team is lead by Markus Pfenninger (Banking Finance, Partner) and includes Ramona Wyss (Banking Finance, Managing Associate) and Maurus Winzap (Tax, Partner).


AMAG Leasing: Swiss Car ABS 2018-2

On 19 November 2018, AMAG Leasing AG closed its fourth Swiss auto lease securitization transaction involving the issuance by Swiss Car ABS 2018-2 AG (the Issuer) of CHF 250,000,000 Asset-Backed Notes with a coupon of 0.22 per cent, due in 2028.

The Notes issued are listed on the SIX Swiss Exchange and are backed by a portfolio of Swiss auto lease assets originated by AMAG Leasing AG and transferred to the Issuer. The Notes are rated «AAA sf» by Fitch. UBS AG acted as Joint Arranger, Sole Lead Manager and Sole Bookrunner, StormHarbour Securities LLP as Joint Arranger and Credit Suisse AG and Zürcher Kantonalbank acted as Co-Managers.

Walder Wyss advised AMAG Leasing AG on the overall structuring and all Swiss legal, tax and VAT aspects of the transaction (transaction counsel). The Walder Wyss team included Lukas Wyss (Partner, Finance), Johannes A. Bürgi (Partner, Finance), Maurus Winzap (Partner, Tax), Thomas Müller (Partner, Finance), Jan Ole Luuk (Counsel, VAT), Roger Ammann (Associate, Finance), Rafal Szala (Associate, Finance) and Azar Sang Bastian (Trainee, Finance).


Walder Wyss advised 40 North in the acquisition and subsequent sale of shares in Clariant AG

White Tale Holdings LLP, a limited partnership comprising 40 North Latitude Master Fund Ltd. (40 North) and two Corvex funds as limited partners, and 40 North acquired a signficant stake in Clariant AG in the course of 2017 of which 24.99% were sold to Saudi Basic Industries Corporation (SABIC) on 25 January 2018. As shareholders in Clariant, 40 North and White Tale successfully opposed the planned merger between Clariant and Huntsman Corp. in October 2017.

Walder Wyss acted as Swiss advisor to 40 North. The Walder Wyss team included Markus Pfenninger (Corporate/M&A, Lead Partner), Theodor Härtsch (Banking Finance, Partner), Alex Nikitine (Corporate/M&A, Partner), Daniel Dedeyan (Corporate/M&A, Counsel), Nico Bernhard (Corporate/M&A, Associate), Dieter Hofmann (Litigation, Partner), Antonio Carbonara (Litigation, Managing Associate), Maurus Winzap (Tax, Partner), Reto Jacobs (Competition, Partner) and Michael Müller (Corporate/M&A, Trainee Lawyer).


AMAG Leasing: Swiss Car ABS 2018-1

On 18 April 2018, AMAG Leasing AG closed its third Swiss auto lease securitization transaction involving the issuance by Swiss Car ABS 2018-1 AG (the Issuer) of CHF 275,000,000 Asset-Backed Notes with a coupon of 0.120 per cent, due in 2028.

The Notes issued are listed on the SIX Swiss Exchange and are backed by a portfolio of Swiss auto lease assets originated by AMAG Leasing AG and transferred to the Issuer. The Notes are rated «AAA sf» by Fitch. Credit Suisse AG acted as Arranger, Sole Lead Manager and Sole Bookrunner and UBS AG and Zürcher Kantonalbank acted as Co-Managers

Walder Wyss advised AMAG Leasing AG on the overall structuring and all Swiss legal, tax and VAT aspects of the transaction (transaction counsel). The Walder Wyss team included Lukas Wyss (Partner, Finance), Johannes A. Bürgi (Partner, Finance), Maurus Winzap (Partner, Tax), Thomas Müller (Partner, Finance), Jan Ole Luuk (Counsel, VAT), Roger Ammann (Associate, Finance), Julia Lehner (Associate, Finance) and Michael Müller (Trainee Lawyer, Finance).


Cembra Money Bank signs partnership with startup Lendico Schweiz AG

Cembra Money Bank (Cembra) signed a long term agreement with Lendico Schweiz AG (Lendico), a 100% subsidiary of PostFinance AG, to finance small business loans sourced via the Lendico online platform. Lendico is an SME loan marketplace active in Switzerland since the end of 2016, based in Zurich. Under the agreement, Cembra will be a preferred partner for financing of SME loans sourced by Lendico and consolidate them on the Cembra balance sheet. Lendico will continue to service the portfolio once the loans have been financed. In addition to financing, Cembra will provide collection services for the portfolio financed by Cembra.

Walder Wyss advised Cembra on the overall structuring and all Swiss legal, tax and VAT aspects of the transaction. The Walder Wyss team included Lukas Wyss (Partner, Finance), Markus Pfenninger (Partner, Finance), Valentin Wiesner (Associate, Finance), Jorgos Boulamatsis (Trainee, Finance), Maurus Winzap (Partner, Tax), Jan Ole Luuk (Counsel, VAT) and David Vasella (Counsel, Data Protection).


Curriculum Vitae PDF