Andreas Müller
Tax Partner, Certified Tax Expert
Profile
Before Andreas Müller joined MME in 2014, he was a Tax Partner in a Big-Four company. He supports entrepreneurs and Swiss and foreign companies and has long-standing experience in advising on complex tax topics and in dealing successfully with interdisciplinary projects. Andreas has a strong national and international network. This network combined with his experience and knowhow allow him to develop creative and tailor made solutions to the benefit of his clients. In addition, he substantially contributes to the Swiss Tax Reform (Corporate Tax Reform III) and is lecturing regularly on international tax developments.
Business activities
- Domestic and international corporate tax law
- Support of senior management in the areas of tax governance (tax strategy), tax transparency and tax risk management
- International tax planning, with focus on value chain management (VCM), IP and financing
- Acquisitions and restructurings of privately held and publicly listed companies (M&A, due diligence, integration, contractual clauses, succession planning)
- Relocations, migrations and transfers of assets and functions inbound as well as outbound
- Negotiation of advance tax rulings with cantonal and federal tax authorities
- Appeal proceedings and representation in complex tax audits
- Criminal law in tax matters and tax amnesties
- Tax incentives with regard to research, development and innovation activities (input and output incentives)
- Real estate companies, real estate transactions as well as asset swaps (capital gain tax, real estate transfer tax)
- Tax compliance (tax returns, monitoring of deadlines, documentation requirements)
Education
- 2002
- Certified tax expert
- 1997
- Attorney at law, notary public
- 1994
- University of Zurich (lic. iur.)
Languages
- German
- English
- Spanish
Listings
The Legal 500 (www.legal500.com)
Recommended advisor 2018 for Tax
MME Legal | Tax | Compliance ‘stands for client understanding, creativity, quick answers and commercially aware advice’. Areas of expertise include corporate taxation, international tax planning, tax compliance, indirect tax, tax disputes, VAT and customs matters. The team assisted a US company with tax issues pertaining to the establishment of R&D facilities and commercial operations in Switzerland. Andreas Müller is ‘excellent, proactive and efficient’, Thomas Linder’s ‘efforts and knowledge are way above average’, Samuel Bussmann is ‘well connected and organised’ and Mónika Molnár is an ‘expert in EU taxation’.
Who's who Legal
Corporate Tax: Samuel Bussmann, Andreas Müller, Christoph Rechsteiner
ITR World Tax
MME Legal | Tax | Compliance has six partners including Samuel Bussmann, Walter Frei, Thomas Linder, Mónika Molnár, Andreas Müller und Christoph Rechsteiner. In addition to the six partners, the team consists of one experienced counsel and five other professionals who offer services in the areas of legal, tax and compliance. The firm assists clients and companies in all tax matters, including VAT and customs.
Practical Experience
- since 2014
- Tax Partner at MME
- 2006-2014
- International Tax Partner / Head International Markets, KPMG AG, Zurich
- 2004-2006
- Head Swiss Center of Excellence, KPMG LLP, New York City / USA
- 1999-2004
- Corporate Tax, KPMG AG, Zurich
- 1995-1999
- Auditor at Administrative Court of the Canton of Zug and advisor with a Zurich based tax consulting firm
Memberships
- President of the Zug Tax Association
- EXPERTsuisse
- Swiss Branch International Fiscal Association (IFA)
- Swiss-American Chamber of Commerce
Services
Contact
Secretariat
Rahel Ulrich
Assistant
Email
From the magazine
Overview of Individual Taxation in Switzerland
Individuals are subject to several taxes on federal as well as on cantonal and communal levels, such as income tax, wealth tax, withholding tax, value added tax, inheritance and gift tax, real estate capital gain tax, real estate transfer taxes, property taxes or personal taxes. Please find below a detailed overview of the taxation of individuals in Switzerland.
New Practice for Interco Debt Financing
Clarification of the administrative practice regarding the repatriation of funds in the case of domestically guaranteed foreign bonds in accordance with Article 14a paragraph 3 of the Ordinance of 19 December 1966 on Withholding Tax (ICC; SR 642.211).
All magazine reportsPublications
Inputförderung: Forschung und Entwicklung im Ausland EXPERT FOCUS 2016 ǀ 11 2016
Leitfaden für eine steuerliche Inputförderung von Forschung und Entwicklung - Vorschlag für die konkrete Ausgestaltung im Rahmen der Unternehmenssteuerreform III ASA 84 | 4 2015