2 juillet 2013 – Thierry Obrist to win prestigious Professor Walther Hug prize

Thierry Obrist, associate in Walder Wyss’ tax team, has won the prestigious 2013 Professor Walther Hug prize for his PhD thesis "Le concept de réalisation systématique en droit fiscal suisse" [The concept of systematic realisation of income in Swiss tax law]. The Professor Walther Hug prize is granted annually for the best Swiss PhD theses in law.

In his thesis, Thierry has in particular examined the interaction between the deemed realization of taxable income without actual enrichment of the taxpayer and the constitutional principles of legality of the tax and of taxation commensurate with the economic capacity.