Marius Breier

Marius Breier

M.A. HSG en comptabilité et finances, Expert fiscal diplômé




Téléphone direct: +41 58 658 56 58

Curriculum Vitae

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Domaines d'activité: Droit fiscal

Marius Breier is a partner in Walder Wyss’ Tax Team. He advises clients in the fields of domestic and international corporate tax as well as individual tax. Marius Breier focuses particularly on national and international corporate reorganisations and M&A transactions, transfer pricing as well as international relocations of corporations and private clients. He is also an expert in all tax issues related to the taxation of investment funds, financial products and crypto assets.

Marius Breier is trained as a bank clerk with Dresdner Bank AG in Bonn and studied at the University of St.Gallen (B.A. HSG; M.A. HSG in Accounting and Finance). He graduated as certified tax expert in 2016. He worked as Research Assistant to Prof. Dr. Robert Waldburger at the University of St.Gallen.

Marius Breier speaks German and English.

Grenzüberschreitender Immobilienbesitz: Steuerliche und rechtliche Gestaltung

Webinar "Taxation of employee participations - Theory and Practice"

Crypto assets – Legal and tax implications

Non-tax incentives in the light of OECD Pillar II rules

Retroactive effect of reorganisations for tax purposes under consideration of the SFTA circular letter No. 5a as of 1 February 2022

Tax issues related to the Metaverse

Panel participant in the panel discussion about the topic: “21st Century Cross-Border Planning: Importance of Family Governance – Case Studies”

Acquisition of Residential Real Estate in Switzerland by Non-EU/EFTA Citizens

Blockchain and Crypto Assets – Tax and legal implications

Tax issues in the relation between Germany and Switzerland

Swiss withholding tax and notification procedure in the event of dividend distributions to a German partnership

La première convention en matière de double imposition entre la Suisse et le Brésil devient une réalité

Due Diligence – Stumbling blocks from a legal and tax point of view

Fundraising by means of ICOs

Due Diligence – Stumbling blocks from a legal and tax point of view

Imposizione forfettaria svizzera e conseguenze fiscali in Germania: diritti di voto, imposizione in uscita e il cosiddetto “überdachende Besteuerung” (assoggettamento illimitato in Germania)

Investment in UK Real Estate by Swiss Investors

Blockchain and cryptocurrencies: Tax and corporate aspects

Swiss Corporate Tax Reform – An Overview

Due Diligence – rechtliche und steuerliche Stolperfallen

Steuer- und gesellschaftsrechtliche Implikationen der Strukturierung von Kapitalaufnahmen über ICOs

EU Anti Tax Avoidance Directive (ATAD) - Considerations from a Swiss perspective

(Income) tax treatment of structured products

Structuration avec des ICO (Initial Coin Offerings) selon la perspective du Liechtenstein et de la Suisse

Imposition des crypto-actifs en Suisse

Implications en droit fiscal et des sociétés de la structuration de levées de capitaux via des ICO

Taxing Token - Una prospettiva svizzera sulla tassazione delle Initial Coin Offering e dei token basati sulla blockchain

Les ICO et le traitement fiscal des crypto-monnaies

Le traitement fiscal des obligations et produits financiers structurés

Les ICO sous l’angle du droit fiscal

IMPOSÉ!? Ce que fondateurs et salariés doivent savoir sur leur situation fiscale personnelle

Initial Coin Offerings in Switzerland

Des sites de rencontre en ligne aux réseaux sociaux - L’imposition pour le secteur des services numériques - Actuellement et dans 20 ans

Financial Due Diligence: Beitrag der Financial Due Diligence zur Schätzung zukünftiger Freier Cashflows beim Unternehmenskauf