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.

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.

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 GAAR 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

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).


Swiss Life – CHF 600 mio. Hybrid Bonds

Swiss Life Ltd has successfully placed a CHF 425 million perpetual subordinated bond, first callable in September 2024 and a CHF 175 million dated subordinated bond with final maturity in 2048, first callable in September 2028. Both tranches are guaranteed by Swiss Life Holding Ltd.

Walder Wyss acted as legal counsel to Swiss Life on this transaction. The team was led by Markus Pfenninger (Partner, Banking and Finance) and included Maurus Winzap (Partner, Tax), Theodor Härtsch (Partner, Banking and Finance) and Valentin Wiesner (Associate, Banking and Finance).


Glarner Kantonalbank successfully places CHF 100 Mio. Additional Tier 1 bond

Glarner Kantonalbank (GLKB) has successfully placed a CHF 100 million perpetual subordinated Additional Tier 1 bond (issue date 19 March 2018). The coupon until the first call date has been fixed at 2%. Zürcher Kantonalbank and GLKB acted as joint lead managers. The bond qualifies as Additional Tier 1 capital pursuant to the Capital Adequacy Ordinance.

Walder Wyss acted as legal counsel to GLKB with regard to the issuance and placement of the bond. The Walder Wyss team included Lukas Wyss (Partner, Banking Finance), Maurus Winzap (Partner, Tax) and Valentin Wiesner (Associate, Banking Finance).


DPE acquires AWK Group

Deutsche Private Equity (DPE) acquires majority interest in AWK Group, one of the largest independent Swiss consulting companies for information technology and digitalization. 

Walder Wyss advised DPE on the transaction. The team was led by Florian Gunz Niedermann (Corporate/M&A, Partner) and further included Fabienne Anner, Michael Kündig, Alice Vorburger and Christoph Zaugg (Corporate/M&A, Associates), Lukas Wyss (Banking&Finance, Partner), Julia Lehner (Banking&Finance, Associate), Maurus Winzap (Tax, Partner), Ueli Sommer (Employment, Partner), Mélanie Gmeiner-Giger (Employment, Associate), Daniel Zimmerli (Competition, Counsel), Michael Isler (IP/IT, Partner) and Manuel Bigler (IP/IT, Associate).


Curriculum Vitae PDF