Dr. Walter Frei
Legal & Tax Partner
Profile
Dr. Walter Frei joined MME in 2016. Previously, he was for 18 years managing partner in a mid-sized law firm in Zurich. Due to his long-standing activity as business lawyer with focus areas in tax law and civil law (in particular company law, restructuring, contract law, inheritance law and estate planning), he has extensive experience in advising and representing individuals and legal entities in the relevant topics. Walter Frei is regularly publishing on current tax topics and is co-commentator of the commentaries on the Zurich Tax Act and the Federal Tax Act.
Business activities
- Domestic and international corporate tax law
- Relocations, migrations and transfers of assets and functions inbound as well as outbound
- Advice for business owners, family offices and high networth individuals (HNI) in tax matters
- Negotiation of advance tax rulings with cantonal and federal tax authorities
- Appeal proceedings and representation in complex tax audits
- Real estate companies, real estate transactions as well as asset swaps (capital gain tax, real estate transfer tax)
- Corporate LawAcquisitions and restructurings of privately held and publicly listed companies (M&A, due diligence, integration, contractual clauses, succession planning)
- Contract Law
- Employment Law and Data Protection Law
- Inheritance Law / Estate Planning / Execution of Wills
- International Mutual Legal and Administrative Assistance
- Foundation Law
Education
- 1995
- University of Zurich (Dr. iur.)
- 1990
- Admitted to the Bar
- 1986
- University of Zurich
Languages
- German
- English
Practical Experience
- Since 2016
- Legal Partner at MME
- 1998-2016
- Partner in a mid-sized law firm in Zurich
- 1995-1998
- Attorney at law in a small law firm in Zurich
- 1990-1994
- Legal Department of the Zurich Tax Administration
- 1988-1990
- Zurich Labour Court
- 1986-1988
- Legal and Tax of Swiss Audit Company (today PWC)
Memberships
- Zurich Bar Association (ZAV)
Listings
Legal500.com
Tax: MME Legal | Tax | Compliance provides ‘pragmatic, fast and efficient advice’. The ‘very experienced and creative’ Andreas Müller and the ‘very responsive and efficient’ Samuel Bussmann are recommended. Walter Frei joined in 2016 from the now-defunct Bill & Isenegger.
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
Tatiana Rhyn
VAT Advisor | Manager Invoicing
Email
From the magazine
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.
Non-competition clause
For a post-contractual non-compete obligation to be valid in an employment agreement several provisions must be considered. The Swiss Federal Supreme Court has recently published a new decision on this matter. This article in the MME Magazine analyses this decision and contains tips for drafting post-contractual non-compete clauses.
All magazine reportsPublications
Rechtsschutz in der Amtshilfe Zürcher Steuerpraxis, S. 183 2018