Fabienne Limacher

Fabienne Limacher

MLaw, LL.M., Avvocato, Dipl. Esperto fiscale




Telefono diretto: +41 58 658 52 81

Curriculum Vitae

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She breaks down complex tax problems into comprehensible and practicable solutions. - WWL, Corporate Tax 2024

Fabienne Limacher is a partner in the Tax Team. She advises companies and private clients in national and international tax matters. Fabienne Limacher has extensive experience in corporate taxation, in particular in the area of national and international reorganisations, real estate transactions, cross-border relocations as well as M&A and private equity transactions. She is also an expert in tax issues relating to financial and insurance products, structured financing as well as CRS and FATCA. A further focus of her practice is advising managers, companies and start-ups on tax and social security issues regarding employee incentive plans and cross-border employee transfers.

She breaks down complex tax problems into comprehensible and practicable solutions. - WWL, Corporate Tax 2024

Born in 1986, Fabienne Limacher was educated at the University of Bern (MLaw 2010) and the University of Sydney (LL.M. 2018), was admitted to the bar in 2012 and graduated as certified tax expert in 2016. She worked as a research assistant for the Institute of Tax Law at the University of Bern and as a trainee with Walder Wyss. In addition, she gained working experience as a trainee at the cantonal court and the public prosecutor's office of Canton Nidwalden. Fabienne Limacher regularly publishes and lectures on relevant tax topics.

Fabienne Limacher's professional languages are German and English. She also speaks French. She is registered with the Zurich Bar Registry and admitted to practise in all Switzerland.

Tertianum takes over the activities of the Foundation Clair-Logis

Purchase of Park Hyatt Zurich

Cultivated Biosciences closes USD 5 million Seed Financing Round

Walder Wyss advised Nasdaq listed Altamira Therapeutics in its sale of majority stake in Altamira Medica

LBO transaction of Auris Gestion by Andera Partners

DSM and Firmenich have completed their EUR 35 bn merger, becoming the leading creation and innovation partner in nutrition, beauty and well-being

TPF closes private placement

Token Flow Insights SA completes the first close of its Series A financing round

Intel 471 acquires SpiderFoot

IFLR/Euromoney's Rising Stars Expert Guide 2022

Assetmax venduta a Infront

Walder Wyss advised Planted Foods AG on CHF 70m Series B Financing Round

Helvetia – CHF 400 Mio. Dual Tranche Senior Bond

DSM and Firmenich to merge in EUR 42bn transaction, becoming the leading creation and innovation partner in nutrition, beauty and well-being


Fabienne Limacher is the new bank councillor of the cantonal bank of the Canton of Nidwalden

idverde acquires Boccard Parcs et Jardins Ltd

Sale of Projectina to Heligan Group

Nautilus acquires Swiss motion tech company VAY

Swiss Life – EUR 600 mio. Senior Green Bond

Expert Guides: Rising Stars 2021 published

Imburse: round di finanziamento di serie A da 12 milioni di dollari

Walder Wyss advised Planted Foods AG on CHF 17m Series A Round

Promozioni presso Walder Wyss

DCM Film Distribution (Schweiz) GmbH ha acquisito recentemente una partecipazione in di Arthouse Commercio Movie AG

Walder Wyss fornisce consulenza nella costituzione dell’Operational Technology Cyber Security Alliance (OTCSA)

Ardian acquisisce la quota azionaria di maggioranza di Sintetica

Offerta pubblica iniziale di Ultima Capital SA sulla BX Swiss

Cembra Money Bank refinanziert Privatkreditportfolios von eny Finance

Walder Wyss berät die Avaloq Gruppe beim Erwerb einer 35%-Beteiligung durch Warburg Pincus

Auris Medical lanciert ATM Offering

AMAG Leasing: Zweite Auto Leasing CHF 515m ABS Transaktion (Dual Tranche 2016-1/2016-2)

Internet TV Joint Venture Wilmaa & Teleboy

AMAG Leasing: Erste Auto Lease ABS 2015-1

Glarner Kantonalbank begibt CHF 100m Additional Tier 1 Anleihe

EUR 750 Mio. Hybridanleihe – Swiss Life

Bundesgerichtsurteil pauschale Steueranrechnung

NZZ erwirbt Moneyhouse

Erste grenzüberschreitende Fusion Portugal – Schweiz

Chambers Venture Capital 2024 Global Practice Guide

Lehrtätigkeit: Immobilien, Transaktionen und Steuern

Kommentierung der Artikel 41, 42, 45 und 46 des Bundesgesetzes über die Verrechnungssteuer VStG

Intra-group debt financing: updated safe haven rates and thin capitalization rules

Corporate Tax Laws and Regulations Switzerland 2024

Federal Supreme Court confirms strict practice of Federal Tax Administration concerning stamp duty restructuring relief

Offset of losses is to be extended

Swiss electorate votes in favour of global minimum tax

Federal Council opens consultation on the taxation of home offices abroad

Chapter 22: Switzerland

Doing Business in Switzerland – A Practical Guide

Structuring of private equity acquisitions in Switzerland

Intra-group debt financing: updated safe haven rates and current thin capitalisation rules

Business Acquisitions (§ 13 Taxation of Business Acquisitions)

Tax-optimised employee share plans for privately held Swiss companies and start-ups

Corporate Tax 2023: Chapter Switzerland

Cross-border commuter regulation Switzerland Liechtenstein

Related-Party Transactions from the Perspective of Swiss Tax Law – Dos and Don‘ts

Swiss reject tax reform aiming at strengthening domestic debt capital markets

Employees working from home: Permanent establishment risks in a Swiss intercantonal context

Lunch-Learn: How to Incentivize Your Team

Real Estate & Taxes

Experiences and key factors of a successful exit

Withholding tax and securities transfer tax reform aims to strengthen debt capital market

Swiss Withholding Tax and Securities Transfer Tax Reform to Strengthen the Swiss Debt Capital Market

Swiss electorate rejects planned abolition of stamp duty on companies

Intra-group debt financing: updated safe haven rates and thin capitalization rules

Swiss Federal Administrative Court’s ruling of 29 November 2021: A welcome relief for distressed Swiss companies

Corporate Tax 2022: Chapter Switzerland

The convention Brazil-Switzerland and its impacts on the bilateral relations

Kommentierung zur solidarischen Schuldnerschaft (§ 14) und zum gesetzlichen Pfandrecht (§ 15)

Besteuerung von Patenten und Lizenzerträgen

Abolizione della tassa di emissione per dare ulteriore impulso all’economia svizzera

La nuova ordinanza sul credito d’imposta

La prima CDI Svizzera-Brasile diventerà realtà nel 2022

Le criptoimprese svizzere sono soggette alla normativa FATCA e allo scambio automatico di informazioni?

Risanamento e ristrutturazione / strategie di utilizzo delle perdite

Imposta svizzera sul tonnellaggio

New capital band: greater flexibility in capitalisation of Swiss companies and necessary changes to tax law

Corporate Tax 2021 - Chapter Switzerland

Federal Council to request Parliament to abolish withholding tax on bonds

Tax Newsletter - Swiss Federal Council to request Parliament to abolish withholding tax on bonds

Tax relief on employee shares in start-ups and other non-listed companies

Introdotta una nuova regolamentazione dei crediti fiscali

Sgravi fiscali sulle quote di partecipazione dei dipendenti nelle start-up e in altre società non quotate

Corporate Client Event

Steueranrechnung in der Schweiz

In che modo i gruppi internazionali con sede in Svizzera sono influenzati dalla direttiva UE sulla cooperazione amministrativa?

Comunicazione obbligatoria degli accordi transfrontalieri: in che modo i gruppi internazionali con sede in Svizzera sono influenzati dalla sesta direttiva sulla cooperazione amministrativa (DAC 6)?

Leistungen bei Erwerbsausfall infolge COVID-19

Doing Business in Switzerland – A Practical Guide

Tax treatment of debt waivers and other debt-to-equity swaps

New step-up on migration instrument introduced

Nuovo passo avanti della Svizzera in materia di migrazione

Inkrafttreten der Steuerreform: Welcher Handlungsbedarf besteht für Unternehmen?

La tassazione dell’economia digitale: la risposta della Svizzera alla recente dichiarazione dell’OCSE

Corporate Tax 2020: Chapter Switzerland

Interview Start-up Desk Walder Wyss

Wesentliche Veränderungen bei der schweizerischen Verrechnungssteuer auf Zinszahlungen

Willkommene Lockerung der Bestimmungen über die schweizerische Verrechnungssteuer auf ausländischen Anleihen, garantiert durch die Schweizer Muttergesellschaft

Finanziamento infragruppo del debito: tassi d’interesse “safe haven” aggiornati e normativa in materia di sottocapitalizzazione

Sind die unter dem DoJ-Programm den Banken auferlegten Bussen steuerlich abzugsfähig?

Die Abzugsfähigkeit von DoJ-Bussen für Schweizer Banken im Recht der direkten Bundessteuer und aus steuerharmonisierungsrechtlicher Sicht