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zsis) - Center for Swiss and International Tax Law

Profile Author

Stefan Oesterhelt

zsis) Specialist:

Stefan Oesterhelt

Stefan Oesterhelt

Title:

Attorney-at-law, certified tax expert

Position:

Partner

Company:

E-mail:

stefan.oesterhelt@homburger.ch

Redaction:

Members of the zsis)-redaction

ed:

Publisher of the zsis)

Stefan Oesterhelt's practice focuses on tax law, in particular international tax law, capital market transactions, financing, funds, mergers and acquisitions and tax litigation. He is a lecturer in tax law at the University of Sankt Gallen and regularly lectures at seminars on tax law.

Latest posts:

Former contributions:

Tax rulings - Swiss success model at risk?

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Intragroup financing / Price adjustments / Transfer pricing and audits / Restructuring / Other current survey issues (part 1 and 2)

Investments in securities, structured products, collective investment schemes, etc.

News on the taxation of corporate restructuring (2024)

Tax aspects of financing

Special issues in trust and foundation structures

Reclassification of capital gain into earned income

Update on the taxation of corporate restructuring (2023)

Successful involvement of founders and employees

Monetary benefits from the perspective of withholding tax

Intragroup financing, price adjustments, restructuring and other current survey issues

News on the taxation of corporate restructuring (2022)

Tax-free capital gains for natural persons

Remboursement de l'impôt anticipé: pratique des anciennes réserves, liquidation remplaçante et transposition internationale étendue

Tax pitfalls in corporate restructuring

Special topics in financing - bullet loans, participating loans, convertible bonds and convertible loans

Acquisition financing and structuring

Withholding tax and financing issues - current practice

Financing of MBOs

Structuring of real estate assets with a view to estate planning

Possibilities and limits of securing tax planning (rulings, notifications, assurances, preliminary notices and the like), exchange of information, administrative and legal assistance

Taxation of lump-sum benefits upon termination of employment and from pension plans (Pillars 2 and 3a)

Initial Coin Offerings

Taxation of investments in securities in Switzerland - including structured products, collective investments and segregation of private and professional asset management

Withholding tax and international group financing - current practice

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