Thomas Meister
Dr. iur., LL.M., Attorney at Law
Certified Tax Expert
Partner

Thomas Meister Thomas Meister Thomas Meister Thomas Meister


Thomas Meister is a partner in the Tax Team. He is working in the fields of domestic and international corporate tax, including tax optimization, corporate and real estate finance, structured finance, corporate reorganizations, transaction structuring and M&A. Since 2004 he is an adjunct professor for tax law at the University of St. Gall.

Born in 1963, Thomas Meister was educated at the Universities of Lausanne and St. Gall (lic. iur. 1989, Dr. iur. 1995), New York University (LL.M. 1998), and graduated as certified tax expert (1996). For his doctoral thesis he received the 1995 Blumenstein Award. He has working experience as trainee in a Zurich law firm and District Court clerk, general secretary at the Zurich Revenue Service, tax associate in Zurich, Geneva and Washington D.C. law firms and tax partner in a Zurich law firm.

Thomas Meister speaks German, English and French. He is registered with the Zurich Bar Registry and also admitted in New York.

Contact
Thomas Meister
Direct phone: +41 58 658 55 73


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


 
 
 

 
 
 
 
 
 
 

Thomas Meister Thomas Meister Thomas Meister Thomas Meister

Thomas Meister
Dr. iur., LL.M., Attorney at Law / Certified Tax Expert
Partner

Thomas Meister is a partner in the Tax Team. He is working in the fields of domestic and international corporate tax, including tax optimization, corporate and real estate finance, structured finance, corporate reorganizations, transaction structuring and M&A. Since 2004 he is an adjunct professor for tax law at the University of St. Gall.

Born in 1963, Thomas Meister was educated at the Universities of Lausanne and St. Gall (lic. iur. 1989, Dr. iur. 1995), New York University (LL.M. 1998), and graduated as certified tax expert (1996). For his doctoral thesis he received the 1995 Blumenstein Award. He has working experience as trainee in a Zurich law firm and District Court clerk, general secretary at the Zurich Revenue Service, tax associate in Zurich, Geneva and Washington D.C. law firms and tax partner in a Zurich law firm.

Thomas Meister speaks German, English and French. He is registered with the Zurich Bar Registry and also admitted in New York.

 
 
 

 
 
 
 
 
 
 

Thomas Meister
Direct phone: +41 58 658 55 73

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

Squeeze-out of minority shareholders in Swiss companies

by Urs P. Gnos and Thomas Meister
in: ALM Media Properties, LLC. (Editor[s]), "American Lawyer (ALM)"
USA 2016 (www.americanlawyer.com/focuseurope)




Switzerland – Redomiciliations into Switzerland from a Swiss corporate and tax perspective

co-authored by Urs P. Gnos, Thomas Meister and Luc Defferrard
in: "Euromoney Yearbooks: International Mergers & Acquisitions Review"
Colchester 2011, pp. 184–188



Cross Border Financing: The Basics and the new Landscape

by Thomas Meister
co-authored by Kevin M. Keyes, Stale R. Kristiansen, Kimberly S. Blanchard, Andreas Risi, Patrick Mears and Clemens P. Schindler
in: "Tax Planning Strategies US and Europe"
Copenhagen 2010



Haftung im Steuerrecht

Speaker: Thomas Meister
Treuhandkammer Seminar
Zurich November 2009


Tax Planning in M&A Transactions - Loopholes & Pitfalls

Speaker: Thomas Meister
ACC M&A Seminar
Zurich April 2009


Kommentar zu Art. 671–674, 725–725a des Schweizerischen Obligationenrechts(Commentary to Art. 671–674, 725–725a of the Swiss Code of Obligations)

by Thomas Meister
in: "Handkommentar Schweizerisches Obligationenrecht" 2009




Structured Finance and Securitisation 2009/10: Switzerland

co-authored by Thomas Meister
in: "A multi-jurisdictional guide to structured finance and securitisation"
2009


Haftung im Steuerrecht

Speakers: Thomas Meister
Treuhandkammer Seminar
Zurich June 2008


Cross-Border Mergers and Reorganizations

Speaker: Thomas Meister
IFA Swiss-Italian Branch Meeting
Stresa May 2008


Haftungstatbestände im Schweizerischen Steuerrecht(Tax Liability in Switzerland)

by Thomas Meister
in: "Steuerrecht 2008 – best of zsis"
Zurich 2008


An overview of securitisation in Switzerland

co-authored by Thomas Meister, Johannes A. Bürgi and Evan Spangler
in: "Euromoney Yearbooks: Global Securitisation Review 2008/2009"
2008


Cross-Border Reorganizations

Speaker: Thomas Meister
OREF Seminar
Fribourg 2008


Structured Finance

Speaker: Thomas Meister
ISIS Seminar
Lausanne November 2007


Negotiating the Trade-Off – Conflicting Tax Interests

Speaker: Thomas Meister
IBA Tax Committee Panel
Singapore October 2007


Transfer of Tax Liability – Pitfalls

Speaker: Thomas Meister
ISIS Seminar
Lugano September 2007



Kommentar zu Art. 4, 10 und 11 des Stempelsteuergesetzes(Commentary to Art. 4, 10 and 11 of the Stamp Duty Act)

by Thomas Meister
in: "Kommentar Stempelabgaben"
Zurich/Basel/Geneva 2006


Patronale Vorsorgebeiträge bei der Einkommens- und Quellensteuer(Income and Source Taxation of Employee Pension Scheme Contributions)

by Thomas Meister
in: "IFF Forum für Steuerrecht" 1/2005


Kommentar zu Art. 15 des Verrechnungssteuergesetzes(Commentary to Art. 15 of the Withholding Tax Act)

by Thomas Meister
in: "Kommentar zum Schweizerischen Steuerrecht, Bundesgesetz über die Verrechnungssteuer (VStG)"
Basel 2004


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


Besteuerung von Mitarbeiteraktien und -optionen(Taxation of Employee stock and Stock Options)

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


Optionen und Futures(Options and Futures)

co-authored by Thomas Meister
in: "Die Besteuerung in der Schweiz"
Zurich 2002


Verrechnungssteuer bei Provisionszahlungen(Swiss withholding taxes on commission payments)

by Thomas Meister
in: "IFF Forum für Steuerrecht (FStR)" 1/2001


Mechanismus der Anpassungsfristen im Steuerharmonisierungsrecht(Deadlines for Tax Harmonization)

by Thomas Meister
in: "IFF Forum für Steuerrecht (FStR)" 2001, pp. 79 ff.


Gewerbsmässiger Wertschriftenhandel – wie weiter?(Professional Securities Dealers – What's Next?)

by Thomas Meister
in: "IFF Forum für Steuerrecht (FStR)" 2/2001


Kapitaleinlage und Kapitalgewinne bei Vorratsaktien(Capital Contributions or Capital Gains on the Disposition of Treasure Stock)

by Thomas Meister
in: "IFF Forum für Steuerrecht (FStR)" 2/2001


Hybride Finanzierungsinstrumente und -vehikel im grenzüberschreitenden Verhältnis(Hybrid Financial Instruments and Entities in Cross-Border Transactions)

by Thomas Meister
in: "Archiv für Schweizerisches Abgaberecht (ASA)" 3/2001


Mechanismus der Anpassungsfristen im Steuerharmonisierungsrecht(Deadlines for Tax Harmonization)

by Thomas Meister
in: "IFF Forum für Steuerrecht (FStR)" 1/2001


Tax Treatment of Hybrid Financial Instruments in Cross-Border Transactions (Swiss National Report for the 2000 IFA Congress in Munich)

by Thomas Meister
in: "IFA Cahiers 2000"
2000


Rechtsmittelsystem der Steuerharmonisierung(Legal Remedies Under The Tax Harmonization Provisions)

by Thomas Meister
in: "Der Rechtsschutz nach StHG und DBG"
Berne/Stuttgart/Vienna 1995


Gedanken zur horizontalen und vertikalen Steuerharmonisierung(thoughts on tax harmonization)

by Thomas Meister
in: "Schweizer Treuhänder" 1993, pp. 297 ff.


Deals and Cases

Stenprop sells its real estate portfolio to real estate investment fund Helvetica Swiss Commercial

Walder Wyss advised UK listed Stenprop (www.stenprop.com) in the course of the sale of its real estate portfolio to the real estate investment fund helvetica Swiss Commercial. The 7 properties are situated at good locations in the Greater Zurich Area, Central Switzerland, Greater Basel area, Western Switzerland and Ticino. The transactions closed through sale of assets as well as in the course of a share deal.

Walder Wyss advised Stenprop in all legal matters. The team was led by Francis Nordmann (Partner, Real Estate) and Thomas Meister (Partner, Tax) which were assisted by Jan Ole Luuk (Counsel, Tax), André Kuhn (Associate, Real Estate), Daniel Donauer (Associate, M&A) and Ursina Gremminger (Associate, Tax).


Sika Takeover: Settlement among the Burkard family, Compagnie de Saint-Gobain and Sika

On May 11, 2018, the Burkard family sold all shares of Schenker-Winkler Holding AG (SWH) to Compagnie de Saint-Gobain (Saint-Gobain) for a purchase price of CHF 3.22 billion. The purchase price of CHF 3.22 billion reflects an increase of more than CHF 500 million from the purchase price agreed on December 5, 2014 between the parties.

SWH sold a 6.97% stake in Sika (representing a 23.7% voting interest in Sika) for a total consideration of CHF 2.08 billion to Sika. This amount contains a CHF 795 million premium over the market value of the Sika shares as of May 4, 2018. Sika will call for an extraordinary shareholders’ meeting to introduce unitary share class, cancel the opting-out clause, eliminate the 5% transfer restrictions and cancel the 6.97% shares acquired from SWH. SWH will retain 10.75% of the capital and votes in Sika for a minimum of two years and will be during that period the largest shareholder of Sika.

All pending litigation will be terminated and Sika will propose to the shareholders to terminate the mandate of the special experts.

Walder Wyss advised the Burkard family on the transaction and settlement. The team was led by Urs Schenker (Corporate / M&A, Senior Counsel) and further included Thomas Meister (Tax, Partner), Alexander Eichhorn (Corporate / M&A, Associate) and Samuel Lieberherr (Corporate / M&A, Associate).


JAB Holding sells Bally

JAB Holding, together with the management of the Swiss luxury shoes and accessories company, has entered into a share purchase agreement for the sale of control in Bally International A.G. to Shandong Ruyi Investment Holding, a leader in textiles and apparel in China. The transaction, which sees a reinvestment on the part of the management alongside Shandong Ruyi, remains subject to closing conditions including customary regulatory approvals.

Walder Wyss AG acted as Swiss counsel to JAB Holding. The team has been co-led by Urs Schenker (Counsel, M&A/Corporate) and Urs P. Gnos (Partner, M&A/Corporate) and further included Thomas Meister (Partner, Tax), Lukas Wyss (Partner, Finance), Fabienne Anner (Associate, M&A/Corporate), Janine Corti (Counsel, Tax) and Christian Lütolf (Associate, M&A/Corporate).

 


Valiant Bank AG places inaugural Swiss Covered Bond

Valiant Bank AG has successfully placed a CHF 250 million covered bond with a 10 year term and carrying a coupon of 0.375 percent. Moody's assigned a provisional (P)Aaa rating to Valiant Bank AG's mortgage covered bonds. Valiant Bank AG intends to have the covered bonds provisionally admitted to trading at the SIX Swiss Exchange on 5 December. The transaction is the first public covered bond issuance entirely structured under Swiss law with a Swiss guarantor. BNP Paribas (Suisse) SA and Zürcher Kantonalbank act as lead-manager. 

Walder Wyss acted as transaction counsel to the co-arrangers Valiant Bank AG and BNP Paribas (Suisse) SA and advised on all legal and tax aspect. The Walder Wyss team included Thomas Müller (partner, finance),  Johannes Bürgi (partner, finance), Elisabeth Moskric (counsel, finance), Thomas Meister (partner, tax), Christine Glättli (managing associate, corporate), Ursina Gremminger (associate, tax) and Matthias Lötscher (associate, finance).


Joint Venture BOBST & Radex

The two Swiss technology companies BOBST and Radex entered into a joint venture arrangement. The joint venture called Mouvent AG shall refine digital printing technology and develop revolutionary new machines for a wide variety of markets.

Walder Wyss acted as advisor for setting up the joint venture in all legal aspects. The Walder Wyss team was led by Markus Vischer (Partner, Corporate/M&A) and included Urs P. Gnos (Partner, Corporate/M&A), Samuel Lieberherr (Associate, Corporate/M&A), Vera Krüttli (Associate, Corporate/M&A), Linda Bieri (Trainee, Corporate/M&A), Thomas Meister (Partner, Tax) and Mélanie Giger (Associate, Employment).


Curriculum Vitae PDF