Christoph Rechsteiner
Tax Partner, Certified Tax Expert
Profile
Christoph Rechsteiner joined MME in 2015. During some 20 years of experience in international and national tax consulting he has advised a variety of Swiss and international corporate clients on transactions, relocation projects (to and from Switzerland) as well as on multinational trading-, finance- and holding structures.
His client base ranges from large quoted multinational groups to owner owned businesses and includes business owners, family offices and expatriates.
He is very well connected to the Swiss Federal and several cantonal tax authorities and is an experienced negotiator of tax rulings and the like. He regularly lectures on various tax topics.
Business activities
- Domestic and international corporate tax law
- International tax planning, with focus on value chain management (VCM), IP and financing
- 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
- Acquisitions and restructurings of privately held and publicly listed companies (M&A, due diligence, integration, contractual clauses, succession planning)
- Real estate companies, real estate transactions as well as asset swaps (capital gain tax, real estate transfer tax)
- Advice for business owners, family offices and high networth individuals (HNI) in tax matters
- Assistance of employers and employees with regard to international assignments and tax assessment of employee stock option plans
- Estate and gift tax planning
- Year-end tax planning from a tax point of view and calculation of the tax provisions according to IFRS and local GAAP (current and deferred taxes)
- Tax compliance (tax returns, monitoring of deadlines, documentation requirements)
Education
- 2000
- Certified tax expert
- 1996
- Certified Fiduciary (Treuhänder mit eidg. Fachausweis)
Languages
- German
- English
Practical Experience
- since 2015
- Tax Partner at MME
- since 2014
- Member of Communal Tax Assessment Board Döttingen
- 2009-2015
- Director, Deloitte AG, Zurich
- 2006-2013
- Member of the Audit Committee Döttingen (president 2010-2013)
- 2000-2009
- PricewaterhouseCoopers AG, Zurich
- 1992-2000
- KPMG Fides, Zug
Memberships
- EXPERTsuisse
- Swiss Branch International Fiscal Association (IFA)
Listings
legal500.com
Tax: MME Legal | Tax | Compliance provides ‘pragmatic, fast and efficient advice’.
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.
Services
Contact
Secretariat
Marina Ritter
Assistant
Email
From the magazine
Taxation of Swiss pensions in Germany
Contributions into the Swiss social security system reduce, as "general deductions", the taxable income in Switzerland. In Germany, payments from the Swiss social security system may be tax-advantaged (considerably). The early establishment of a (voluntary) pension plan in Switzerland can, therefore, lead to considerable tax savings, in particular, if it is planned to return to Germany after completing of the career.
Effects of STAF on holding companies
Under current law, the holding regime has completely exempted holding companies from cantonal and communal income tax. With the STAF, the holding regime will be abolished as of 31 December 2019. As a result, all profits of a holding company will be subject to cantonal and communal income tax from 2020 onwards.
All magazine reportsPublications
Leitfaden zur Deklaration von Bitcoins in der Steuererklärung Zuger Steuer Praxis Nr. 65 2017
Declaration of Company Car in the Salary Certificate 2016