Robert Desax
lic. iur., LL. M. (tax), Attorney at Law
Certified Tax Expert
Partner

Robert Desax Robert Desax Robert Desax Robert Desax


Robert Desax is a partner in the tax team. He works in the fields of national and international taxation. He represents clients in controversial tax matters and assists private clients regarding the tax aspects of estate and wealth planning. He regularly advises on cross-border implications of international taxation, especially on the application of double tax treaties, on issues in connection with the refund of Swiss withholding taxes in international structures, on the Swiss tax treatment of trusts as well as on the redomiciliation of individuals and businesses to Switzerland. In addition, he also advises and represents clients on corporate tax matters, especially in negotiations with tax authorities during transfer pricing audits and regarding reorganizations. Robert Desax is a frequent speaker on tax matters and is a regular author of contributions for tax publications. He was named one of Switzerland's 20 Tax Controversy Leaders in 2015 by the International Tax Review.

Born in 1978, Robert Desax graduated from the University of Fribourg, Faculty of law, in 2002 (lic. iur. 2002 including special mention Bilingual Licentiate). In 2005 he passed the Zurich bar exam and obtained an LL.M. in international tax law from the Vienna University of Economics and Business in 2006. After that, he worked in the international tax department of one of the Big Four audit firms. In 2010 he earned the diploma as a Swiss certified tax expert. Prior to joining Walder Wyss in 2016, he was a Senior Associate in a large international law firm, where he had been a member of the tax team for more than five years. He is a member of the International Fiscal Association (IFA), of EXPERTsuisse and of the Swiss/French Chamber of Commerce.

Robert Desax speaks French, German (as first and second native languages) and English. He is registered with the Zurich Bar and is admitted to practice in all Switzerland.

Contact
Robert Desax
Direct phone: +41 58 658 52 77


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


 
 
 
 

Robert Desax Robert Desax Robert Desax Robert Desax

Robert Desax
lic. iur., LL. M. (tax), Attorney at Law / Certified Tax Expert
Partner

Robert Desax is a partner in the tax team. He works in the fields of national and international taxation. He represents clients in controversial tax matters and assists private clients regarding the tax aspects of estate and wealth planning. He regularly advises on cross-border implications of international taxation, especially on the application of double tax treaties, on issues in connection with the refund of Swiss withholding taxes in international structures, on the Swiss tax treatment of trusts as well as on the redomiciliation of individuals and businesses to Switzerland. In addition, he also advises and represents clients on corporate tax matters, especially in negotiations with tax authorities during transfer pricing audits and regarding reorganizations. Robert Desax is a frequent speaker on tax matters and is a regular author of contributions for tax publications. He was named one of Switzerland's 20 Tax Controversy Leaders in 2015 by the International Tax Review.

Born in 1978, Robert Desax graduated from the University of Fribourg, Faculty of law, in 2002 (lic. iur. 2002 including special mention Bilingual Licentiate). In 2005 he passed the Zurich bar exam and obtained an LL.M. in international tax law from the Vienna University of Economics and Business in 2006. After that, he worked in the international tax department of one of the Big Four audit firms. In 2010 he earned the diploma as a Swiss certified tax expert. Prior to joining Walder Wyss in 2016, he was a Senior Associate in a large international law firm, where he had been a member of the tax team for more than five years. He is a member of the International Fiscal Association (IFA), of EXPERTsuisse and of the Swiss/French Chamber of Commerce.

Robert Desax speaks French, German (as first and second native languages) and English. He is registered with the Zurich Bar and is admitted to practice in all Switzerland.

 
 
 
 

Robert Desax
Direct phone: +41 58 658 52 77

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

















Der Standort Liechtenstein in der internationalen Steuerplanung: Anwendungsbeispiele aus der Schweiz (Liechtenstein in international tax planning: Case studies from Switzerland)

Speaker: Robert Desax
Liechtensteinische Steuerkonferenz 2016
Vaduz 29 November 2016





Automatic information exchange and the OECD's BEPS project

Speaker: Robert Desax
Commodities Trade Finance Lunch
Geneva 16 June 2016




Neue Steuerplanungsmöglichkeiten mit Holdinggesellschaften aus schweizerischer und liechtensteinischer Perspektive

Speakers: Robert Desax and Roland Pfister
Steuerkonferenz 2015
Zurich 21 October 2015


FusG-Kommentar: Art. 19 DBG (Umstrukturierung von Personenunternehmungen)

by Robert Desax
in: Baker & McKenzie (Editor[s]), "Fusionsgesetz sowie die einschlägigen Bestimmungen des IPRG und des Steuerrechts"
2. Auflage, Berne 2015, pp. 834 et seq.


Handling Tax Disputes in Switzerland

co-authored by Denis Berdoz, Hans Koch, Robert Desax and Aïcha Ladlami
in: Baker & McKenzie (Editor[s]), "Baker & McKenzie Handling Tax Disputes in Europe 2015 Handbook "
Zurich 2015


OHADA – ökonomische Rahmenbedingungen

by Robert Desax
in: Baker & McKenzie (Editor[s]), "Das Handelsrecht der OHADA"
Zurich 2015


Recent developments in Switzerland

by Robert Desax, Marnin Michaels and Anne Gibson
in: Globe Law and Business (Editor[s]), "STEP Handbook Family Offices"
UK 2015, pp. p. 361 et seq.


Steuerrecht 2014/2015(Tax Law 2014/2015)

by Robert Desax, Nina Keller and Kilian Perroulaz
in: Baker & McKenzie (Editor[s]), "Jahrbuch Entwicklungen im schweizerischen Wirtschaftsrecht"
Zurich 2015


The political and economic situation in the OHADA-States

by Robert Desax
in: "An Introduction to the Laws of the OHADA"
2015


Transfer Pricing in Switzerland

co-authored by Denis Berdoz, Hans Koch, Robert Desax and Aïcha Ladlami
in: Baker & McKenzie (Editor[s]), "Transfer Pricing Handbook"
2015


Neue Steuerplanungsmöglichkeiten mit Holdinggesellschaften aus schweizerischer und liechtensteinischer Perspektive

Speakers: Robert Desax and Roland Pfister
Steuerkonferenz 2015
Vaduz 29 September 2015



Structuration de détention d'immeubles à l'étranger par des privés en Suisse

Speaker: Robert Desax
Actualité dans le domaine de la fiscalité immobilière
Neuchâtel 10 September 2015



Internationales Steuerrecht(International Tax Law)

Speaker: Robert Desax
LL.M.-Kurs Universität Zürich
Zurich 8 May 2015


Direktes vs. indirektes Halten von Wertschriften und Beteiligungen

Speaker: Robert Desax
Institut für Finanzdienstleistungen Zug 28 April 2015


Risk assessment and mitigation of tax exposure after the death of the decedent

Speakers: Sabine Herzog and Robert Desax
Breakfast Briefing
Zurich 21 April 2015




Exchange of Tax Information: A New World Order?

Speaker: Robert Desax
Zurich 18 November 2014


Wegweisende Gerichtsentscheide im Steuerrecht

Speaker: Robert Desax
Unternehmer Forum Schweiz
Bad Ragaz 23 October 2014


Steuerrecht 2013/2014(Tax Law 2013/2014)

by Robert Desax, Nina Keller and Kilian Perroulaz
in: Baker & McKenzie (Editor[s]), "Jahrbuch Entwicklungen im schweizerischen Wirtschaftsrecht"
Zurich 2014


Tax Transaction Guide Switzerland

by Per Prod'hom, Mario Kumschick and Robert Desax
in: Baker & McKenzie (Editor[s]), "EMEA Tax Transaction Guide 2014"
2014


Popular Vote on Lump Sum Taxation in Switzerland

by Robert Desax and Mario Kumschick
in: "Client Alert" 3 September 2014


Wealth structuring for Swiss residents

Speakers: Mario Kumschick and Robert Desax
Business Briefing
10 December 2013


Steuerpolitische Entwicklungen in der Schweiz

Speaker: Robert Desax
Breakfast Briefing
Zurich 19 November 2013


Risiken von Steuerberatern

Speaker: Robert Desax
Unternehmer Forum Schweiz
Bad Ragaz 24 October 2013


Offshore structures under scrutiny of Swiss tax authorities

by Robert Desax, Mario Kumschick and Nina Keller
in: "Journal of International Taxation" 10/2013


Steuerrecht 2012/2013(Tax Law 2012/2013)

by Robert Desax, Michael Gusterer and Nina Keller
in: Baker & McKenzie (Editor[s]), "Jahrbuch Entwicklungen im schweizerischen Wirtschaftsrecht"
Zurich 2013


Tax Disputes in Switzerland

by Denis Berdoz, Hans Koch, Per Prod'hom and Robert Desax
in: Baker & McKenzie (Editor[s]), "Handbook Handling Tax Disputes in Europe "
2013


Transfer Pricing Switzerland

by Denis Berdoz, Hans Koch, Per Prod'hom and Robert Desax
in: Baker & McKenzie (Editor[s]), "Transfer Pricing Handbook"
2013


US-Swiss tax dispute: A step in the right direction

by René Matteotti and Robert Desax
in: "STEP Journal" 19 July 2013



Highest Swiss court strikes down offshore finance branches

co-authored by Robert Desax and Mario Kumschick
in: "Journal of International Taxation" 4/2013


Tax Planning for Family Offices

Speakers: Robert Desax and Mario Kumschick
Business Briefing
Zurich 4 April 2013




Steuerrecht 2011/2012(Tax Law 2011/2012)

by Robert Desax, Michael Gusterer and Nina Keller
in: Baker & McKenzie (Editor[s]), "Jahrbuch Entwicklungen im schweizerischen Wirtschaftsrecht"
Zurich 2012


Tax Transaction Guide 2012: Chapter Switzerland

by Per Prod'hom, Robert Desax and Michael Gusterer
in: Baker & McKenzie (Editor[s]), "EMEA Tax Transaction Guide 2012"
2012


Effiziente Strukturierung von indirekten Immobilieninvestments im Ausland

Speakers: Theodor Härtsch and Robert Desax
Institut für Finanzdienstleistungen Zug 21 September 2012


Lump Sum taxation still under pressure

by Robert Desax
in: "Journal of International Taxation" 7/2012


Tax survival kit

Speakers: Mark Livschitz and Robert Desax
Business Briefing Glockenhof
Zurich 21 June 2012



Schenkungs- und Erbschaftssteuerinitiative

Speaker: Robert Desax
Vaduz 13 December 2011



Taxation of cross-border investments between Switzerland and Israel

Speaker: Robert Desax
Academy & Finance Zurich and Geneva
Zurich/Geneva 29 November 2011


Steuerrechtliche Entwicklungen 2011/2012

Speakers: Hans Koch, Michael Gusterer and Robert Desax
Breakfast Meeting
22 November 2011


Deutschland und die Schweiz unterzeichnen Steuerabkommen – Was soll es bringen?

by Sonja Klein and Robert Desax


Steuerrecht 2010/2011(Tax Law 2010/2011)

by Robert Desax, Michael Gusterer and Miriam Kaufmann
in: Baker & McKenzie (Editor[s]), "Jahrbuch Entwicklungen im schweizerischen Wirtschaftsrecht"
Zurich 2011


Chapter Switzerland

by Per Prod'hom, Brice Thionnet, Roxana Leske and Robert Desax
in: Baker & McKenzie (Editor[s]), "EMEA Tax Transaction Guide 2011"
2011


Transfer Pricing in Switzerland

by Hans Koch and Robert Desax
in: Baker & McKenzie (Editor[s]), "Transfer Pricing Handbook"
2011


Proposed Swiss national estate and gift tax

by Robert Desax and Mario Kumschick



Échange d'information en matière fiscale: La Position Suisse

Speaker: Robert Desax
Séminaire IFE Benelux
Luxembourg 8 June 2011




Switzerland: Developments in Switzerland's Double Tax Treaty network

by Armin Marti, Robert Desax and Luca Christen
in: "Tax Planning International" 12/2009, pp. 32 et seq.



Taxpayer Status in the Course of Dispute Settlement under WTO Law

by Robert Desax
in: "The Relevance of WTO Law for Tax Matters"
Vienna 2006, pp. p. 515 et seq.


Deals and Cases

Promotions at Walder Wyss

We are pleased to announce that our employees Adriano Antonietti, Robert Desax, Thiemo Sturny and David Vasella, have been appointed as partners in our firm, effective from 1st of January, 2019.

Adriano Antonietti advises domestic and foreign banking and financial institutions, as well as collective investment schemes and asset managers on a wide range of matters, in particular regulatory issues, private placements, the drafting of banking contracts and certain tax related matters (FATCA, CRS). He also defends banks and their clients in a number of disputes and deals with all aspects of corporate and commercial law. His main fields include financial products and services, including regulatory aspects, as well as corporate and commercial matters.

Robert Desax works in the fields of national and international taxation. He represents clients in controversial tax matters and assists private clients regarding the tax aspects of estate and wealth planning. He regularly advises on cross-border matters, especially on the application of double tax treaties, on issues in connection with the refund of Swiss withholding taxes in international structures, on the Swiss tax treatment of trusts as well as on the redomiciliation of individuals and businesses to Switzerland.

Thiemo Sturny advises domestic and foreign clients in all fields of company law, including national and international M&A transactions, restructurings and questions of corporate governance. He also specialises in credit financing, capital market transactions and supporting start-up’s in private equity financing matters. Thiemo Sturny publishes regularly in his fields of expertise and is lecturing in the LL.M. post-graduate degree programme at the University of Zurich.

David Vasella advises and represents companies on all questions of information and technology law. He specializes in data protection, intellectual property and contract law, especially in connection with the monetization of data and the digitization of business processes, and supports in data protection law compliance. He regularly gives talks and publishes in his fields of expertise. 

In addition, Christoph Stutz and Daniel Zimmerli have been promoted to Counsel and Fabienne Anner, Monique Sturny, Simone Wetzstein, Roger Ammann, Marius Breier, Alexander Eichhorn, André Kuhn, Boris Räber and Martin Zobl have been promoted to Managing Associates. All promotions are effective as of 1st of January, 2019. 

Christoph Stutz focuses on employment law, pension and social security law as well as contract and corporate law. He advises clients on all legal matters relating to human resources and assists international, domestic and foreign clients in obtaining work and residence permits for their executives and employees. In transactions, he advises clients in labour, pension and social security matters. He represents parties in labour and pension law disputes before all Swiss courts.

Daniel Zimmerli’s preferred areas of practice cover Antitrust Law, Administrative Law, Economic Constitutional Law as well as Administrative Procedure. He has an in-depth knowledge of the infrastructure (telecommunications, energy, public transport, postal services) and the healthcare sector. He advises and represents clients both in courts and before administrative bodies.

Fabienne Anner’s preferred areas of practice include contract, corporate and commercial law and mergers & acquisitions.

Roger Ammann advises Swiss and international financial institutions and corporations on all aspects of banking and financial markets law, stock exchange and capital market law, mergers & acquisitions as well as contract, corporate and commercial law.

Marius Breier works in the fields of domestic and international corporate tax as well as individual tax. Marius Breier focuses particularly on national and international corporate reorganisations, restructurings, structured finance, financial and insurance products as well as private clients.

Alexander Eichhorn’s preferred areas of practice include domestic and international M&A and corporation, economic, banking and finance law. Alexander Eichhorn specializes in collective investment schemes law and deals with all questions regarding investment funds, the distribution of investment funds and the relevant licensing. He also publishes in his areas of expertise on a regular basis.

André Kuhn advises institutional and private investors as well as owners and users of real estate in all aspects of real estate law, particularly real estate transactions, tenancy law, private building law and Lex Koller issues. In addition, André Kuhn's practice focuses on corporate law, corporate reorganizations, financial market regulation as well as general commercial and contract law. He has a special focus on advising Swiss investment foundations (Anlagestiftungen) as well as their investors and asset managers on all regulatory aspects.

Boris Räber’s preferred areas of practice include contract, corporate and commercial law and mergers & acquisitions. In doing so, he also advises startups and investors on financing rounds, participation plans and further legal issues surrounding their daily business.

Monique Sturny advises Swiss and international companies with respect to all aspects of competition law, distribution law and data protection law, including contract law matters. Monique Sturny helps setting up of distribution systems and drafting of distribution agreements. She regularly supports in competition law and data protection compliance matters. She represents clients in competition law and data protection proceedings before courts and administrative bodies. She regularly speaks and publishes in her fields of expertise.

Simone Wetzstein specializes in the areas of employment, social security and residence law and also practices in contract and corporate law. She advises in contentious and non-contentious matters and appears on behalf of her clients in the Swiss courts. Simone has a particular interest and legal expertise in antidiscrimination law and matters of gender equality.

Martin Zobl’s preferred areas of practice include public and administrative law, administrative procedure as well as contract law. He has particular experience in the life sciences and health sector, the energy and infrastructure sector as well as in government procurement and data protection matters. In addition, Martin Zobl has a solid background in European (institutional) law and public international law. He advises and represents clients both in courts and before administrative bodies and he publishes in his areas of expertise on a regular basis.


E.CF S.A.S. acquires majority interest in Andy Mannhart AG

On 16 July 2018, E.CF S.A.S., the European leader in the distribution of small equipment and consumables to professionals in the hospitality and catering sectors, acquired a majority interest in Andy Mannhart AG. With this acquisition, E.CF S.A.S. continues its international expansion strategy, adding an important Swiss player to its already broad network of international subsidiaries. 

Walder Wyss has advised E.CF S.A.S. on the transaction. The team was led by Hubertus Hillerström (Partner, Corporate/M&A) and included Alexandre Both (Partner, Corporate/M&A), Robert Desax (Managing Associate, Tax), Laura Luongo (Associate, Employment), Lara Alec (Associate, Corporate/M&A) and Yacine Rezki (Associate, Tax).


Non-punishable voluntary disclosure: new guidance from the SFTA

Today (10 July 2018), the Swiss Federal Tax Administration (SFTA) issued guidance to the cantonal tax authorities regarding non-punishable voluntary disclosures of undeclared assets and income. The new guidance defines a reporting procedure that shall ensure that only taxpayers, who disclose undeclared assets or income for the first time, shall be exempt from fines. The taxpayer concerned will especially have to confirm in writing that it is the first time that he applies for the non-punishable voluntary disclosure. The SFTA will hold a central register on these taxpayers.

The guidance can be downloaded here in German and here in French.

If you have any questions, please don't hesitate to contact Robert Desax.


Artisa Real Estate AG acquires EDDC SA

On 17 April 2018, Artisa Real Estate AG, in Zug, acquired EDDC SA, in Geneva. The investment amount exceeded CHF 20 mio. Following two acquisitions in Zurich, Artisa Real Estate AG continues its expansion strategy in Switzerland in the micro apartment sector. Micro Living Developer AG, an affiliate of Artisa Real Estate AG, will develop the property owned by EDDC SA at Rue du Rocher in Lausanne in micro apartments.

Walder Wyss Ltd. has advised Artisa Real Estate AG on the transaction. The team was led by Davide Jermini (Partner Lugano, M&A) et Alexandre Both (Partner Lausanne, M&A) and included Robert Desax (Managing Associate, Tax) and Grégoire Henriod (Associate, M&A).


Acquisition of Defferrard & Lanz by MoneyPark

MoneyPark, a technology-based mortgage intermediary, has acquired Lausanne-based Defferrard & Lanz SA. Defferrard & Lanz is a mortgage intermediary having a strong position in French-speaking Switzerland, while MoneyPark is primarily present in German-speaking Switzerland and Ticino.

Walder Wyss acted as advisor to the shareholders of Defferrard & Lanz. The Walder Wyss team was led by Luc Defferrard (Partner, Corporate/M&A) and included Alexandre Both (Counsel, Corporate/M&A), Robert Desax (Managing Associate, Tax), Laurent Schmidt (Associate, Corporate/M&A) and Stéphanie Junod (Associate, Corporate/M&A).


Curriculum Vitae PDF