Photo, Marnin J. Michaels

Marnin J. Michaels

Baker & McKenzie Zurich
Not admitted to practice law in this jurisdiction


Marnin Michaels has been practicing for more than 20 years in the areas of tax, international private banking and related investigations and regulatory issues. He was a member of the Firm's Steering Committee leading the US Department of Justice Initiative for Swiss Banks, in which the Firm ultimately acted for 45 banks and the initiative won Litigation Firm of the Year by American Lawyer Magazine.

Widely regarded as one of the world’s leading wealth management lawyers, Marnin is a member of both the Firm’s Global Financial Institutions Steering Committee and European Tax Steering Committee.

In addition to writing extensively for many publications, Marnin has also authored two legal treatises: International Taxation: Withholding and International Estate Planning (both published by Thomson Reuters). Marnin also teaches in several LLM and MBA programs on various tax issues. He has been recognized by Chambers & Partners in their Global, European and Wealth Management directories for his expertise.

Marnin has also taught at many universities in various areas of taxation.

Practice Focus

Marnin focuses on all matter relevant to the wealth management industry and its clients.

Professional Associations and Memberships

  • New York State Bar Association - Tax Section
  • American Bar Association - Tax and Real Property Probate Sections
  • Florida Bar - Real Property and Probate Section
  • Syracuse University College of Law - Board of Advisors
  • Chair, Syracuse University European Regional Counsel


  • Florida~United States (1998)
  • Massachusetts~United States (1997)
  • New York~United States (1997)
  • U.S. Tax Court~United States (1997)


  • University of Miami School of Law (LL.M.) (1997)
  • Syracuse University (J.D.) (1996)
  • Syracuse University (Master of Arts International Relations) (1996)
  • Wilkes University (B.A. cum laude) (1992)