Walder Wyss offers private clients comprehensive advisory services. We provide support in relocating to or taking up residence in Switzerland and also in planning and setting up the appropriate structures. We evaluate the most suitable domestic and international arrangements, including foundations and trusts, and we develop bespoke solutions.

In corporate succession and estate planning we think long term and strive for sustainable solutions. Our aim is to ensure maximum international flexibility through early planning.

Our experts also advise private clients on matrimonial property law. We advise our private clients on all aspects of tax arrangements and tax planning. In connection with contested wills, inheritance and matrimonial property agreements, and estate administration, we represent our clients before Swiss courts or arbitral tribunals.

We adhere to high ethical standards in all our activities. As lawyers and tax advisors we therefore enjoy the confidence of numerous wealthy private clients as well as the tax authorities.


Private Clients
Introduction

Walder Wyss offers private clients comprehensive advisory services. We provide support in relocating to or taking up residence in Switzerland and also in planning and setting up the appropriate structures. We evaluate the most suitable domestic and international arrangements, including foundations and trusts, and we develop bespoke solutions.

In corporate succession and estate planning we think long term and strive for sustainable solutions. Our aim is to ensure maximum international flexibility through early planning.

Our experts also advise private clients on matrimonial property law. We advise our private clients on all aspects of tax arrangements and tax planning. In connection with contested wills, inheritance and matrimonial property agreements, and estate administration, we represent our clients before Swiss courts or arbitral tribunals.

We adhere to high ethical standards in all our activities. As lawyers and tax advisors we therefore enjoy the confidence of numerous wealthy private clients as well as the tax authorities.

Experts Products & experience

Our key areas of activity are:

Relocation of private individuals and companies to and from Switzerland:

  • Overseeing the relocation of private individuals to Switzerland, including choice of suitable place of residence or second place of residence
  • Providing advice on lump-sum taxation and implementation
  • Relocation of companies to Switzerland, including choice of suitable domicile
  • Amending pre-existing (international) agreements to the new Swiss situation and conditions, including changes to succession arrangements
  • Providing advice on work and residence permits (where necessary)
  • Filing applications for Swiss citizenship and relinquishing foreign citizenship
  • Planning and advice in connection with social security issues
  • Planning and implementing national and international relocations outside of Switzerland

Advice on inheritance, family and property law in connection with succession planning:

  • Drafting wills (handwritten or publicly notarised), deeds of gift and/or inheritance and renunciation of inheritance agreements, and marital contracts
  • Planning the establishment of foundations, trusts and declared offshore structures
  • Serving as executor of wills and testaments
  • Providing in-court and out-of-court representation in inheritance and succession disputes

Advice on corporate successions:

  • Choosing the corporate legal form and structure
  • Changes of registered office, changes in legal form, reorganisations and liquidations
  • Drafting shareholder agreements and advising on other corporate succession measures
  • Assumption of directorships and foundation board mandates

Tax advice:

  • Providing tax advice and assistance in conjunction with all the above-mentioned services
  • Obtaining tax rulings where considered necessary or useful
  • Representing clients in dealings with the tax authorities, particularly in assessment proceedings and appellate proceedings up to the Federal Supreme Court
  • Providing second opinions on tax consequences and risks of structures recommended by banks, family offices etc.
  • Reviewing tax returns completed and submitted by tax advisors, banks etc.
  • Completing tax returns, in particular in complex cases or where there is an international dimension
  • Representing clients in voluntary tax self-disclosures and in additional tax and penal tax proceedings.
Publications




Die EU-Güterrechtsverordnungen für Ehegatten und eingetragene Partner - Eine erste Analyse und Beleuchtung von Auswirkungen für die Beratung in der Schweiz (EU-Property Law Regulations for spouses and registered partners - A first analysis and outline of impacts for advising in Switzerland )

by Kinga M. Weiss and Ursina Gremminger
in: "successio" 4/17


Die EU-Güterrechtsverordnung - Auswirkungen und Risiken für die Nachlassplanung (EU-Marital Property Law Regulation - Impacts and risks for succession planning )

Speakers: Kinga M. Weiss and Tobias Somary CMS von Erlach Poncet AG
Successio Forum
Lucerne 16 March 2018











Reform efforts in the field of Swiss Succession Law

Speaker: Kinga M. Weiss
Inaugural STEP Alpine Conference
Interlaken 19 January 2017


Der Stifter – Einflussmöglichkeiten auf die Stiftung und Grenzen (The founder – level of influence on foundation and limits)

Speaker: Kinga M. Weiss
Aktuelle Rechtsfragen für Stiftungsräte, EXPERTSuisse
Zurich 6 December 2016


Güterrecht im internationalen Umfeld(Marital property in the international environment)

Speaker: Kinga M. Weiss
Fit in der Treuhandberatung – Vorsorge und Nachfolge mit Bezug zum Ausland, EXPERTSuisse
Zurich 15 November 2016






Déductions fiscales liées à la propriété immobilière (impôt sur le revenu)(Tax deductions related to real estate ownership (income tax))

co-authored by Yacine Rezki
in: "La propriété immobilière face aux défis énergétiques"
Geneva 2016



Internationale Nachlassplanung – Repetitorium zur Europäischen Erbrechtsverordnung unter Berücksichtigung des Güterrechts(International estate planning – Review of the European Regulation on Succession Law with regard to matrimonial property regimes)

Speakers: Kinga M. Weiss and Tobias Somary
Weiterbildung Notariatsinspektorat Zürich
14 November 2015


Internationale Nachlassplanung – Erste Praxiserfahrungen mit der EUErbVo(International estate planning – Initial practical experience with EU Regulation on Succession Law)

Speaker: Kinga M. Weiss
ZAV Fachgruppe Erbrecht
10 November 2015



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


Auswirkungen der EU-Erbrechtsverordnung auf die Schweiz(Effects of the EU Regulation on Succession Law in Switzerland)

by Kinga M. Weiss and Anja I. Fuchs
in: "plädoyer" 5/2015



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


Kommentierung zu Art. 16 CEDAW UNO-Übereinkommen, Umsetzung in der Schweiz(Commentation to art. 16 CEDAW UN-Convention, Implementation in Switzerland)

co-authored by Monika Pfaffinger and Domino Hofstetter
in: Schläppi/Ulrich/Wyttenbach (Editor[s]), "Kommentar zum UNO-Übereinkommen zur Beseitigung jeder Form von Diskriminierung der Frau (CEDAW). Allgemeine Kommentierung – Umsetzung in der Schweiz – Umsetzung in Österreich"
Berne 2015, pp. 1211–1249






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



Erben. Teilen. Streiten?(Succession. Division. Dispute?)

Speaker: Kinga M. Weiss
Zürcher Anwaltsverband – Örtliches Podium
Zurich 18 March 2015


Erben. Teilen. Streiten?(Succession. Division. Dispute?)

Speaker: Kinga M. Weiss
Zürcher Anwaltsverband – Örtliches Podium
Winterthur 17 March 2015




Die Erbrechtsverordnung der EU, Übersicht und Einführung – Plenarveranstaltung I (EU Succession Regulation, overview and introduction – Plenary session 1)

Speaker: Kinga M. Weiss
3. Schweizerischer Notarenkongress
14 November 2014


Popular Vote on Lump Sum Taxation in Switzerland

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


EuErbVO – Die Lücken und Tücken aus Schweizer Sicht (EU Succession Regulation – The gaps and pitfalls from a Swiss perspective )

Speaker: Kinga M. Weiss
STEP Basel Branch
2 September 2014


Kommentar zu Art. 990–1032 des schweizerischen Obligationenrechts(Commentary to Art. 990–1032 of the Swiss Code of Obligations)

by Elisabeth Moskric
in: Heinrich Honsell (Editor[s]), "Kurzkommentar Obligationenrecht"
Basel 2014


Europäische Erbrechtsverordnung – Neue Planungsmöglichkeiten und -risiken(EU Succession Regulation – New planning options and risks)

Speaker: Kinga M. Weiss
Stiftung juristische Weiterbildung Zürich: Zyklus Nachlassplanung in der Praxis – Internationale Verhältnisse
13 May 2014




Succession planning for Russian clients in Switzerland

Speaker: Kinga M. Weiss
The 4th Annual Conference Russia & CIS Private Clients
Zurich 11 March 2014


Die Qualifikation von Betreuungs- und Pflegeleistungen durch Angehörige und ihre Bedeutung im Erbrecht(The qualification of care services by family members and their significance in the law of succession)

co-authored by Kinga M. Weiss and Domino Hofstetter
in: "AJP" March 2014


Die EU Erbrechtsverordnung – Neue Herausforderungen für die internationale Nachlassplanung aus Schweizer Sicht (EU Succession Regulation – new challanges for the international estate planning from a Swiss perspective )

co-authored by Kinga M. Weiss and Manuel Bigler
in: "successio" February 2014



Einfluss der europäischen Erbrechtsverordnung auf internationale Erbfälle aus Schweizer Sicht (Impact of the European Succession Regulation on crop-boarder successions from Swiss perspective)

Speaker: Kinga M. Weiss
The 10th Zurich Annual Conference on International Trust and Inheritance Law Practise
Zurich 5 November 2013


Offshore structures under scrutiny of Swiss tax authorities

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


Basler Kommentar zum Schweizerischen Internationalen Privatrecht: Art. 43 bis 58 IPRG(Basel commentary on Swiss international private law: art. 43–58 SIPL)

by Maurice Courvoisier
3. Auflage, Basel 2013


Die EuErbVo und die Schweiz(The European succession Regulation and Switzerland)

Speaker: Kinga M. Weiss
8. Schweizerischer Erbrechtstag
Zurich 29 August 2013


Krankenversicherungen und politische Meinungsbildung - Mögliches und Unmögliches(Health insurance and the formation of political opinion - the possible and the impossible)

by Kerstin Noëlle Vokinger
co-authored by Thomas Poledna
in: "Jusletter" 1 August 2013


Private Betreuungs- und Pflegeleistungen und deren erbrechtliche Berücksichtigung(Private assistance and care services and their inclusion in the inheritance law)

Speaker: Kinga M. Weiss
St. Galler Erbrechtstag
Zurich 19 June 2013




Tax Planning for Family Offices

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



Internationale Erbfälle unter Berücksichtigung der europäischen Erbrechtsverordnung(International succession cases under consideration of the EU Succession Regulation)

Speaker: Kinga M. Weiss
ZAV Fachgruppe Erbrecht
Zurich 19 March 2013




Vorsorgeauftrag und grenzüberschreitende Erbfälle zwischen der EU und der Schweiz(Living will and cross-border successions between EU and Switzerland)

Speakers: Marcus Desax, Stephan Neidhardt and Kinga M. Weiss
Private Clients Breakfast
Zurich 7 February 2013


Kommentar zu Art. 162 und 163 der Handelsregisterverordnung (Handelsregistersperre)(Commentary on art. 162 and 163 of the Commercial Register Ordinance (Blocking of the Commercial Register))

by Antonio Carbonara
in: "Handelsregisterverordnung (HRegV) – Stämpflis Handkommentar"
Bern 2013, pp. 1445–1501


Immobilienerwerb duch Ehegatten(Acquisition of real estate by spouses)

Speaker: Kinga M. Weiss
Zurich 26 January 2013




Treatment of Trusts in Switzerland

Speaker: Kinga M. Weiss
NYSBA, International Section, Seasonal Meeting 2012
Lisbon 12 October 2012


Similar Cases, Different Outcomes – The Treatment of Cross-Border Alimony Payments in the Schempp Case of the ECJ and the S. Case of the Swiss Federal Supreme Court

by Peter Hongler
in: Lang/Pistone/Schuch/Staringer (Editor[s]), "Horizontal Tax Coordination"
Amsterdam 2012, pp. 323–330



Tax Rules in Non-Tax Agreements, National Report

co-authored by Peter Hongler
in: Lang et al. (Editor[s]), "Tax Rules in Non-Tax Agreements"
Amsterdam 2012, pp. 763–796


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





Negotiation in Family Law

Speaker: Nicolas Iynedjian
Specialization course (Fachanwalt)
Neuchâtel 1 January 2012 (Swiss Bar Association)


Schenkungs- und Erbschaftssteuerinitiative

Speaker: Robert Desax
Vaduz 13 December 2011


Nachfolgeregelung für Familienunternehmen(Business succession for family businesses)

Speakers: Kinga M. Weiss, Urs P. Gnos, Marco Strahm and Stephan Neidhardt
Erbrecht für Praktiker – Intensivseminar für Fortgeschrittene (Teil 1)
SIX ConventionPoint Zurich 4 November 2011



Proposed Swiss national estate and gift tax

by Robert Desax and Mario Kumschick




Immobilien und Steuern bei der Nachlassplanung und im Erbfall(Real Estate and Taxes in Wealth planning and in case of Succession)

Speakers: Stephan Neidhardt and Tina Shih-Thurnheer
St. Galler Erbrechtstag
Zurich 12 November 2010


Tax Enforcement Initiatives and Their Impact on Planning for Private Clients

Speaker: Marcus Desax
Co-chair panel discussion, U.S.-Latin American Tax Planning Strategies
Miami 19 May 2010 (American Bar Association, Section on Taxation)



Rücktritt vom Kaufvertrag über ein landwirtschaftliches Grundstück wegen Grundlagenirrtums(Cancellation of an agricultural real estate purchase agreement due to a mistake in facts)

by Simone Dobler
in: "ius.focus" 3/2009, pp. 8–9


The Doom of Offshore Tax Planning: What threats do US reforms and OECD resolutions pose to global foreign direct investment?

Speaker: Stephan Neidhardt
WSG panel discussion
Costa Rica November 2009


Vermögens- und Steuerplanung mittels Immobilien(Real Estate Wealth and Tax Planning)

Speakers: Stephan Neidhardt and Tina Shih-Thurnheer
Educaris
Zurich 12 June 2009



Kommentierung Art. 35-37 und Art. 39-40 der Notariatsordnung des Kantons Bern(Commentary art. 35-37 and art. 39-40 notarial laws and provisions of the canton of bern)

by Pia Badertscher
in: Stephan Wolf (Editor[s]), "Kommentar zum Notariatsrecht des Kantons Bern"
Berne 2009


International Taxation of Trusts

Speaker: Marcus Desax
Incontri di Diritto Tributario Internationale
Milano April 2008


Neues aus der Rechtsprechung im Ehe- und Kindesrecht(New developments from juridsprudence on matrimonial and child law)

co-authored by Gian A. Brändli and Gisela Kilde
in: Rumo-Jungo/Pichonnaz (Editor[s]), "Scheidungsrecht: Aktuelle Probleme und Reformbedarf"
Zurich/Basel/Geneva 2008


Sechs Schritte zur Family Governance – Vereinbarte Familienstrukturen als Grundlage für eine geordnete Nachfolge in Familienunternehmen(In Six Steps towards a Family Governance – Agreed Family Structures as a Basis for a Controlled Succession in Family Businesses)

co-authored by Julia Bhend and Tis Prager
in: "Der Schweizer Treuhänder" 1–2/2008, pp. 65 ff.



Governance für Familienunternehmen(Governance for Family Businesses)

co-authored by Julia Bhend, Tis Prager and Leonhard Fopp
Zurich 2007


Privatautonomie und Vertragsschluss(Party Autonomy and Conclusion of the Contract)

by Antonio Carbonara
in: "Vertrauen – Vertrag – Verantwortung, Festschrift für Hans Caspar von der Crone zum 50. Geburtstag, Zürich 2007"
Zurich 2007, pp. 85–105


Kontroverse um US-Nachlasssteuerpflicht(Dispute about US Inheritance Tax Obligations)

co-authored by Stephan Neidhardt
in: "Neue Zürcher Zeitung (NZZ)" 27 February 2006


Kommentierung Art. 498 bis 516 ZGB(Commentary to Art. 498 to 516 Swiss Civil Code)

by Pia Badertscher
in: "Orell Füssli Handkommentar ZGB"
Zurich 2006


Kommentierung Art. 247 bis 251 ZGB(Commentary to Art. 247 to 251 Swiss Civil Code)

by Cornelia Gfeller
in: "Orell Füssli Handkommentar ZGB"
Zurich 2006



Unternehmensnachfolge als existentielle Herausforderung(Corporate succession as existential challenge)

co-authored by Stephan Neidhardt
in: "Hitz & Partner, Corporate Finance"
Zurich 2005





Gewerbsmässiger Weinhandel(Professional Winedealer)

co-authored by Stephan Neidhardt and Dr. Markus Oehrli
in: "Der Schweizer Treuhänder" 2003, p. 187 (Band III)


Einkommenssteuerliche Aspekte privater Portfolio-Anlagen(Income Tax Aspects of Private Portfolio Investments)

by Peter Spori
in: "ASA Bulletin" Vol. 59, p. 345


Steueraspekte güterrechtlicher Gestaltungen(Tax Planning Issues in Property Law)

by Peter Spori
in: "Steuer Revue" 1988, p. 387


Steuerrechtliche Probleme bei der Unternehmensnachfolge(Tax Issues in Business Succession Planning)

by Peter Spori
in: "Jahresbericht 1987 der Schutzorganisation"
1987