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

Multilease: First Swiss Auto Lease ABS 2017-1

On 13 April 2017, Multilease AG closed its inaugural Swiss auto lease securitization transaction involving the issuance by First Swiss Mobility 2017-1 AG (the Issuer) of CHF 260,700,000 0.14 percent asset-backed Class A Notes, due in 2027, CHF 22,200,000 1.75 percent asset-backed Class B Notes, due in 2027 and CHF 14,100,000 2.75 percent asset-backed Class C Notes, due in 2027. The Notes issued are listed on the SIX Swiss Exchange and are backed by a portfolio of Swiss auto lease assets originated by Multilease AG and transferred to the Issuer. The Notes are rated «Aaa sf»/«AAA(sf)»;«A1 sf»/«AA-(sf)»;«Baa2sf)»/«BBB+(sf)» by Moody’s and S&P. Credit Suisse acted as Arranger and Manager and Zürcher Kantonalbank as Manager on this transaction.

Walder Wyss advised Multilease 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 Meister (Partner, Tax), Thomas Müller (Partner, Finance), Jan Ole Luuk (Counsel, VAT), Roger Ammann (Associate, Finance), Sugandha Kumar (Associate, Finance), Aliénor Nina Burghartz (Trainee, Finance) and Katrin Tschalèr (Trainee, Finance)


Walder Wyss advises Fresenius Kabi on the acquisition of Merck's biosimilars business

Walder Wyss advises, together with Clifford Chance, Düsseldorf, Fresenius Kabi on the acquisition of Merck’s Biosimilar Business and on the intergration of the respective premises in Aubonne and Vevey. Biosimilars are a biological generic preparations of drugs and are expected to be a strongly growing pharmaceuticals market. The purchase price of up to 670 billion Euro consist of a cash compensation of 170 billion Euro payable upon closing and of product related earn out amounts of up to 500 billion Euro. The transaction is subject to the competition authority’s approval and should be completed in summer 2017.

The Walder Wyss team is led by partner Markus Vischer (Corporate M&A) and includes Thomas Meister (partner, Tax), Markus R. Frick (partner, IP Competition), Jan Ole Luuk (counsel, VAT), Janine Corti (counsel, Tax), Christoph Stutz (associate, Emplyoment/Social Security) and Vera Krüttli (associate, Corporate M&A).


TPF closes private offering and bank financing

Transports publics fribourgeois Trafic (TPF TRAFIC) SA closed the financing of its maintenance and exploitation centre in the canton of Fribourg. The financing was partly made through a CHF 40 mio. private placement, a CHF 32 mio. secured bank loan and a CHF 55 mio. unsecured bank loan.

Walder Wyss advised TPF on the financing. The Walder Wyss team was led by Alexandre Both (Counsel, Banking & Finance) and included Nicolas Iynedjian (Partner, Lausanne), Thomas Meister (Partner, Tax) and Robert Desax (Managing Associate, Tax).


Fairfax Financial to acquire Switzerland's Allied World for USD 4.9bn in cash and stock

Fairfax Financial Holdings Limited (Fairfax) (TSX:FFH)(TSX:FFH.U) and Allied World Assurance Company Holdings, AG (Allied World) (NYSE:AWH) have entered into a merger agreement (the Agreement), pursuant to which Fairfax will acquire all of the outstanding registered ordinary shares of Allied World. Under the terms of the Agreement, Allied World shareholders would receive a combination of Fairfax subordinate voting shares and cash equal to USD 54.00 per Allied World Share, for a total equity value of approximately USD 4.9bn.

It is intended that the transaction will be effected by way of an exchange offer, followed by a squeeze-out merger, both in accordance with the applicable laws. Closing of the transaction is currently expected to occur in the second quarter of 2017.

Allied World, through its subsidiaries and brand known as Allied World, is a global provider of innovative property, casualty and specialty insurance and reinsurance solutions. Allied World Assurance Company Holdings, AG's domicile is in Zug, Switzerland. Fairfax is a Canadian holding company which, through its subsidiaries, is engaged in property and casualty insurance and reinsurance and investment management. 

Walder Wyss acts as legal counsel to Allied World on this transaction. The Walder Wyss team is being led by Urs Schenker (Counsel, Corporate/M&A) and Alex Nikitine (Partner, M&A, Capital Markets) and further included Thomas Meister (Partner, Tax), Markus Pfenninger (Partner, Insurance, Capital Markets), Sarah Schulthess (Associate, M&A, Capital Markets) and Janine Corti (Associate, Tax).


Boyum IT Solutions A/S acquires Swiss based beas Group

Danish based Boyum IT Solutions A/S has acquired Swiss based beas Group, the top international provider of manufacturing software for SAP Business One. The acquisition is part of Boyum IT Solutions' growth strategy and strengthens the company's position as a strong global Software Solution Provider.

Walder Wyss AG has advised Boyum IT Solutions A/S as Swiss legal advisor in this transaction. The team was led by Urs P. Gnos (Partner, Corporate/M&A) and included Thomas Meister (Partner, Tax), Olivia Feusi (Associate, Corporate/M&A), Janine Corti (Associate, Tax), Mélanie C. Giger (Associate, Employment) as well as Christine Glättli (Managing Associate, Corporate/Notary Public).


Curriculum Vitae PDF