Dr. Tobias F. Rohner is a partner in Baker McKenzie's Zurich office. Tobias has significant experience in Swiss and international tax planning matters for corporations and high net worth individuals. He is a lecturer in tax law at Zurich University and Zurich University of Applied Sciences, and a frequent speaker at national and international conferences. Further, he is also a judge at the Zurich Court of Tax Appeals. He also regularly writes articles on taxation and is the co-author of the commentary on the Zurich Tax Act, one of the most quoted tax law commentaries.
Clients state in Legal 500 (2017) that “the professional Tobias F Rohner shows great commitment, readiness and devotion towards the best result” and in Legal 500 (2018) that he is "a very skilful, energetic and committed negotiator" and in Legal 500 (2019) "he impresses with his attitude towards client's needs and professional clarification of issues. He is highly experienced in tax law especially in terms of practical implementation of law.’ In Legal 500 (2022) clients state that “he is an expert when it comes to very complex international tax issues. He is very friendly, clever, creative, fast-thinking and has the ability to explain complex matters in a simple and efficient way. He has a can-do attitude and excellent connections with the tax authorities and courts.’
Representative Legal Matters
- Developed customized structures for a large number of nonresident companies aimed at tax-efficient compliance with Swiss VAT regime on B2B ESS.
- Represented a FTSE 100 company before the Swiss Federal Supreme Court in a landmark case (multi-million dispute).
- Advised several multinational companies and private clients in tax litigations before tax authorities and the Swiss Supreme Court.
- Represented several real estate companies in real estate transactions and in the set-up of tax structures.
- Represented numerous companies in connection with relocation to or exit from Switzerland.
- Represented numerous financial institutions in connection with financing transactions.
- Advised various Swiss banks and other financial intermediaries in connection with internal investigations and on administrative assistance.
- Advised numerous companies in connection with restructurings and reorganizations as well as post-acquisition integration.
- Advised numerous private and corporate clients on voluntary disclosure matters.
- Advised numerous private clients on estate and tax planning matters.
- Nominated with one of his publications for the prestigious Frans Vanistendael Award for International Tax Law.
- Indirect Tax Leader, International Tax Review 2017-2018
- Recognized in Tax, Switzerland, Legal 500 EMEA 2017-2018
Professional Associations and Memberships
- Zurich Court of Tax Appeals - Judge
- National Tax Journal Zurcher Steuerpraxis - Member of the Editorial Board
- Zurich Bar Association
- Swiss Bar Association
- International Fiscal Association (IFA)
- Swiss Expert Association for Audit, Tax and Fiduciary
- Alumni Association of the University of St Gallen (HSG) - Member of the Board
- Major in the Swiss Army
- Zurich~Switzerland (2004)
- Swiss Certified Tax Expert (2008)
- University of St. Gallen (Dr. iur. HSG) (2007)
- University of St. Gallen (lic. iur. HSG) (2002)
- University of Lausanne (2000)
- Co-author (Andrea B. Bolliger, Mario Kumschick), "Verkauf von Immobiliengesellschaften - Eine steuerrechtliche Würdigung", Zürcher Steuerpraxis, Issue No. 2, June 2022, p. 95 et sqq.
- Author, "Verkauf von eigenen Aktien – eine Leistung im Sinne des MWSTG?", zsis, Issue No. 1, January 27, 2022, p. 1 et sqq.
- Author, "Abzug von Vermögensverwaltungskosten", Zürcher Steuerpraxis, Issue No. 4, December 2021, p. 263 et sqq.
- Co-author, "2021 Update to the original chapter on Switzerland", The International Family Offices Journal, June 2021
- Co-author, "Sitzverlegung in die Schweiz – Ein Fall für die Altreservenpraxis?", zsis, Heft 2, June 2021, p. 64 et sqq.
- Co-author, "Der Abzug für Eigenfinanzierung gemäss § 65b STG - Ein Zürcher Steuervorteil mit Potenzial", Zürcher Steuerpraxis, Heft Nr. 1, March 2021, p. 2 et sqq.