Patrik Unternährer

Tax Advisor


Patrik Unternährer advises companies and individuals on all national and international tax law matters. Before joining MME, he worked for a big four consulting firm in Zug and for a boutique tax firm in Lucerne. In these functions, he has advised international companies of various sizes and industries as well as private clients.

Business activities

  • Domestic and international corporate tax law
  • International tax planning
  • Acquisition and restructuring of privately held and publicly listed companies (M&A, due diligence, integration, succesion planning)
  • Relocation, migration and inbound and outbound transfers of assets and functions
  • Real estate companies, Real estate transactions (capital gain tax, real estate transfer tax)
  • Negotiation of advance tax rulings with the cantonal tax authorities and the Swiss Federal Tax Administration
  • Assistance of the management in the areas of tax governance, tax transparency and tax risk management
  • Representation in tax audits
  • Tax Compliance (tax returns, monitoring of deadlines, documentation requirements)


Certified Tax Expert
Attorney at Law
University of Lucerne (MLaw)


  • German
  • English

Practical Experience 

since 2020
Tax Advisor at MME
Tax Advisor at KTax AG, Lucerne
Corporate Tax Senior Consultant at EY, Zug
Paralegal at Habermacher Manser und Partner, Lucerne
Law clerk at the Canton Lucerne High Court