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
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
Listings
The Legal 500 (www.legal500.com)
Recommended Lawyer 2020 for Tax
With offices in Zurich and Zug, MME Legal | Tax | Compliance has a strong presence across German-speaking Switzerland. The team advises companies, family offices and individuals on corporate tax law, tax planning, compliance and real estate transactions as well as VAT and customs, among others. Samuel Bussmann and Andreas Müller in Zug are able to draw on their previous experience working at a Big Four company. Thomas Linder is a key contact for clients in the technology sector. Christoph Rechsteiner is also noted.
Recommended advisor 2019 for Tax
High-quality, multilingual firm' MME – Legal | Tax | Compliance 'treats every client individually' and has 'a harmonising team of real specialists in various tax areas', including VAT and customs, domestic and international corporate tax, tax services for private clients and transactional support. 'Outstandingly pragmatic and internationally experienced' partner Samuel Bussmann assisted a US biotechnology company with the tax aspects of setting up operations in Europe, while the 'experienced and business-oriented' Andreas Müller advised a window manufacturer on the tax-efficient financing of its cross-border reorganisation and its tax-free IP transfer. 'Extraordinary project manager' Thomas Linder is a key contact for ICO tax structures.
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’.
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, 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.
Services
Contact
Secretariat
Rahel Ulrich
Assistant | Apprentice Trainer
Email
From the magazine
DAC 6 – reporting obligation fulfilled?
To prevent potentially aggressive tax planning models, the European Union (EU) has tightened the transparency and disclosure requirements for aggressive cross-border tax planning with DAC 6. The reporting obligation may also affect Swiss-based individuals or companies due to their transactions with EU member states. Failure to meet the reporting obligation can lead to significant sanctions.
Capital gain tax for mixed donations in Zug
In the Canton of Zug, the capital gain tax must be completely deferred, even in the case of mixed donations. It is also stated that a tax deferral must always apply to the entire transfer of capital gain tax. The term "mixed donation" was defined by the administrative court in the sense of a practice definition.
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