MLL Legal > Zurich, Switzerland > Firm Profile
MLL Legal Offices
SCHIFFBAUSTRASSE 2
POSTFACH
8031 ZÜRICH
Switzerland
MLL Legal > The Legal 500 Rankings
Switzerland > Data privacy and data protection Tier 1
Noted for its ‘exceptional capacity for innovative thinking and adept problem-solving skills’, MLL Legal fields a strong practice across a diverse range of matters, including international e-commerce projects, cybersecurity issues as well as advice on the modernisation of data protection laws. Its varied client roster consists of e-commerce platforms, online retailers and IT outsourcing service providers. Digital economy expert Lukas Bühlmann jointly leads the practice alongside Nicola Benz, who particularly focuses on the technology and life sciences industries. ‘Smart and hard-working’ Michael Reinle strengthens the practice with his proficiencies across IP, software development and technology-related transactions, among others. Michael Schüepp is another name to note in the practice.Practice head(s):
Lukas Bühlmann; Nicola Benz
Other key lawyers:
Michael Reinle; Michael Schüepp
Testimonials
‘MLL, as a distinguished legal firm, possesses an exceptional capacity for innovative thinking and adept problem-solving skills. Our team of accomplished attorneys not only demonstrates a profound capability to comprehend our clients’ needs but also exhibits a remarkable ability to gain insights into the perspectives of opposing parties.’
‘Michael Reinle is not solely a proficient and thoughtful lawyer, but also consistently extends his availability to cater to the needs of his clients.’
‘Very responsive. The team delivers pragmatic, very useful advice to our business.’
‘Michael Reinle is a very smart and hard working lawyer.’
‘Well familiar with IT/data protection authorities at the Swiss and EU level. Independent entrepreneurial firm with a robust team, innovative in its services and provides a cost effective service. Also remarkable in the way they put young generations forward. ’
‘The team is headed by Lukas Bühlmann, who is our main contact: a very reliable expert always searching for the best service and added value to clients. Nicola Benz and Michael Reinle are also very trustworthy lawyers. They all have a cross expertise mindset, targeting clients needs and context.’
‘Very strong team with a good grip on the market. Quite innovative. They are constantly growing and shaping their profile.’
‘Very pragmatic, customer oriented legal advice at all times with a good commercial understanding and sense of business. 100% reliable, quick in terms of response times and down to earth. Attractive pricing and a good wider network can be offered.’
Key clients
Baxter Ltd.
Herzog & De Meuron
British American Tobacco Switzerland SA
Cofra Holding AG
International Trade Center (ITC)
Decentriq Ltd.
HANDELSVERBAND.swiss
Avobis Group
Meltwater News International
Swiss Association of Horseriding Sports
Titlis Bergbahnen AG
HotellerieSuisse
Interpharma iph
Thom Browne
Swiss Fin Lab
Ethical Fashion Initiative
EIM Executive Interim Management
Four X Corporation
Swiss Textiles
isolutions
Work highlights
- Developed a legaltech based toolbox for the members of the trade association HotellerieSuisse enabling assisting them to comply with the new Swiss data privacy act and EU-GDPR. The toolbox is maintained, further developed by MLL Legal and provides for interactive assistance available to all member hotels.
- Drafted an extensive legal opinion with Widmer & Partner on the regulatory framework relevant for the so-called secondary use of health data in Switzerland. The legal opinion analysed the downside of the existing legislation and concluded with recommendations re. future law making in Switzerland. The legal opinion has been widely noted and discussed in Switzerland.
- Acts as Swiss local privacy experts to the Baxter Group and advises regularly on various aspects of Swiss data privacy laws and other healthcare related regulatory issues.
Switzerland > Fintech Tier 1
Praised by clients for being ‘practical and plugged in’, MLL Legal is a strong choice for clients pursuing new technologies, such as innovative financing structures and new business models utilising fintech. The team routinely operates for banks and financial institutions, as well as fintech start-ups and securities firms. Steering the practice is Kilian Schärli and Reto Luthiger, with the former being particularly active in the technology, industrial and internet sectors, while the latter is noted for his experience in the remit of financial markets regulatory work and civil law matters. Catrina Luchsinger Gähwiler acts for a diverse client base comprised of banks, asset managers and investment vehicles. Ronald Kogens departed in May 2023.Practice head(s):
Kilian Schärli; Reto Luthiger
Other key lawyers:
Catrina Luchsinger Gähwiler; Alexander Vogel; Karin Oberlin
Testimonials
‘MLL team is responsive, knowledgeable, and innovative in providing legal advice in matters relating to fintech, blockchain and cryptocurrencies. They have a problem-solving attitude and a hands-on mentality. I’ve been working with several others teams in different countries and MLL is for me among the top teams.’
‘Reto Luthiger is a prominent expert in fintech, blockchain and cryptocurrency. Highly updated in the industry and technological advancement. Reto is leading the regulatory side in Switzerland but also very informed in developments in the EU. His ability to deeply understand the tech side and come up with legal solutions has been very instrumental.’
Karin Oberlin handles the corporate and commercial sides. She has great management skills and responsiveness. Deep familiarity with the business side combined with legal expertise allows her to be always ahead with the legal services needed in a very innovative structure. ’
‘Collaborative approach covering corporate, regulatory and tax. Practical and plugged in.’
‘I am immensely impressed by the exceptional service and outstanding capabilities of MLL. Their legal expertise and commitment to clients are truly remarkable. Throughout my case, they demonstrated unparalleled professionalism, attention to detail, and an unwavering dedication to achieving the best possible outcome. Their track record of success speaks volumes about their competence.’
‘I have the utmost respect and appreciation for the invaluable guidance provided by my legal advisors, Kilian Schärli and Reto Luthiger. Their expertise, professionalism, and unwavering support have been instrumental in resolving my legal concerns.’
‘Their ability to decipher complex legal matters and provide clear, concise advice has been truly commendable. I wholeheartedly endorse their services to anyone in need of expert legal counsel.’
‘Very experienced team that covers a lot of the key players in the Swiss Fintech sector. Broad knowledge and very hands-on and pragmatic advice.’
Key clients
Pyth Data Association
SR Saphirstein AG
Bitcoin Suisse SA
Paradigm Connect Asia Pte + ParaClear Association
ECO Inc and ECO Association
Access Labs and Access Protocol Association
Amrit AG
TWINT AG
Kraken (Payward)
Validation Cloud
Bittrex Global
Elusiv Association
Ammer Group
GreenPark Sports Association
Yahoo
Enso Labs/Enso Association
Adaptive Holdings Ltd (US entity) and CasperLabs (Swiss entity)
Swiss Life Asset Management
Fireblocks
Utxo AG / NFT Maker
EOS Block One
SEBA Bank AG
Yoordi AG
Backed Finance AG / Backed Asset GmbH
Crypto Finance AG
SEBA Bank AG
InCore Bank AG
Solana Foundation
Ripple Labs
Värdex Suisse AG
Work highlights
- Advised Backed Assets in the structuring, the launch and daily operations of a program of tokenized structured products tracking underlyings such as US treasury based ETFs, S&P500 based ETF, Coinbase share, from Switzerland with a full EU-prospectus through Liechtenstein.
- Advised Pyth Data Association – one of the largest and most reliable oracle network delivering real-time market data for crypto, equities, FX and commodities to over 13 blockchains – in its launch and daily operations.
- Accompanied SEBA Bank AG – a full digital asset bank in Switzerland – in the launch and continuous extension of a comprehensive Swiss and European Exchange Traded Products program for cryptocurrency linked Exchanged Traded Products (ETP).
Switzerland > Intellectual property Tier 1
Possessing a ‘profound knowledge of IP law’, MLL Legal’s IP offering encompasses the full scope of litigation, arbitration and strategic advice within the sphere of IP. While esteemed for its considerable expertise in patent litigation and counterfeit cases, the team is also noted for its operations in precedent-setting blockchain matters. Michael Ritscher, Simon Holzer and Peter Schramm spearhead the IP practice, with Holzer thriving in complex patent litigation and transactional work and Schramm being an established presence within the trade mark and design world. Louisa Galbraith is also recommended.Practice head(s):
Michael Ritscher; Simon Holzer; Peter Schramm
Other key lawyers:
Guillaume Fournier; Andrea Schäffler; Kilian Schärli; Louisa Galbraith
Testimonials
‘High level of expertise in providing clear, precise, and where possible, concise advice.’
‘Efficient and available team, always very responsive.’
‘Brilliant and always accessible. Very high level of expertise in copyright – including international law – and trade mark law.
‘Always a pleasure to work with.’
‘Very broad-based team with expertise in all IP matters.’
‘Wide range of experience, very good communication skills.’
‘The competence and profound knowledge of IP law, combined with experience in the legal matters, is exceptional.’
‘Personal contact, support and solution orientation.’
Key clients
Adecco Group AG
AstraZeneca
Axapharm
Bayer Intellectual Property AG, Bayer Pharma AG, Bayer (Schweiz) AG
Becton Dicinson Company
Boehringer Ingelheim
Birkenstock
Bitcoin Suisse
Bobst
Calida
Chapter 4 “Supreme”
Chocolats et Cacao Favarger SA
CHOCOSUISSE, Association of Swiss Chocolate Manufacturers
Coop Gruppe Genossenschaft; Coop Genossenschaft
Dell
Deutsche Telekom AG
ECCO Shoes
Emirates
Etihad Airways
Expedia Inc.
FIFA
Gilead Sciences, Inc.
H. Lundbeck A/S (Denmark); Lundbeck Schweiz AG (Switzerland)
Haribo
Hells Angels Motorcycle Corporation
Hilti
Lego
Levis
Lindt & Sprüngli
Major League Baseball (MLB)
MaKe WeBo AG
MCM
Mundipharma Medical Company
NIO
Porsche
Schweizerische Post (Swiss Post)
Swisscom (Schweiz) AG
Swiss Cosmetic Association (SKW)
Ty Inc.
Telegram Messenger
UBER Technologies Inc.
Work highlights
- Representing Krüger in several patent disputes against the Nestlé group of companies.
- Enforced the 3D trademarks for Lindt & Sprüngli’s Golden Chocolate Bunny against copies offered by Lidl before the Swiss Federal Supreme Court.
- Represented FIFA against PUMA and obtained a decision in the area of unfair competition/ambush marketing in connection with sports events before the Swiss Federal Supreme Court.
Switzerland > Real estate and construction Tier 1
MLL Legal’s expanding team regularly advises its high-profile clients on a wide range of real estate matters including the acquisition and sale of properties, project development, financing, construction, and real estate litigation. The Zurich team is headed by Wolfgang Müller who has extensive expertise advising non-swiss investors on the acquisition and sale of real estate and real estate portfolios. The Geneva team is headed by Philippe Prost who specialises in construction projects and real estate litigation. The team also benefits from Cosima Trabichet-Castan’s rental law expertise. Other key team members include Walter Häberling and Catrina Luchsinger Gähwiler.Practice head(s):
Wolfgang Müller; Philippe Prost
Other key lawyers:
Cosima Trabichet-Castan; Walter Häberling; Catrina Luchsinger Gaehwiler
Testimonials
‘The real estate team of MLL is very professional with high expertise and pragmatism. They are always available or call back asap. Their legal opinions are reliable and accurate.’
‘Notable in MLL’s real estate team is Mr. Wolfgang Müller who has been advising our company in all legal matters in Switzerland for already 15 years now. He solves the problems constructive and target-oriented. His engagement is outstanding.’
‘They are very flexible and answer quick. They advise clients precise and show potential risks.’
‘Excellent service and proactive advice.’
‘Me Philippe Prost. Available in all situations at short notice. Excellent suggestions and advice.’
Key clients
Allianz (Allianz Suisse Immobilien AG)
Allreal Holding AG
Burkhalter Holding AG
Calida Holding AG
Central Real Estate Basel AG
Generali
HIAG Immobilien Holding AG
Meyer Burger Technology AG
Nova Property Fund Management AG
Rystadt AG (formerly Central Real Estate Basel AG)
Swiss Life AG
Züblin Immobilien AG
1291 Die Schweizer Anlagestiftung
Work highlights
- Advised Burkhalter Holding AG in the merger and takeover of SIX-listed poenina holding ag and the listing of the new Burkhalter shares on SIX Swiss Exchange thereby creating a company with a market cap exceeded CHF 750 million based on the closing share price of 29 June 2022.
- Advised Allreal Holding AG in the issue of a 5-year green bond at 3% p.a., issue price 100.057%, in the amount of CHF 150 million in April 2023. Zürcher Kantonalbank, Credit Suisse and UBS acted as joint bookrunners.
- Advising HIAG in its rights offering and listing of new shares at SIX Swiss Exchange, including follow-up work, the proceeds of about CHF 160 million to be used mainly for project development.
Switzerland > TMT Tier 1
MLL Legal represents and advises a broad range of clients such as software companies, e-commerce platforms, IT outsourcing service providers, and TV broadcasters on a host of TMT-related matters including IT outsourcing, licensing maintenance, regulatory issues, cybersecurity, and e-commerce projects. The team also has particular expertise in advising on the legal implications of emerging technologies, like AI or blockchain, and technology transfer projects. Nicola Benz, who co-heads the practice, supports clients such as investors and suppliers across the life sciences and technology industries in outsourcing, licensing, joint ventures, and collaborations, as well as associated intellectual property issues. Co-head Lukas Bühlmann advises domestic and international clients on matters relating to e-commerce, data protection, advertising, and the legal aspects of the digital economy. Michael Reinle has extensive expertise in areas such as software development, licensing, and data transfers. Michael Schüepp sports a special focus on e-commerce, data protection as well as unfair competition and antitrust law in the online context.Practice head(s):
Nicola Benz; Lukas Bühlmann
Other key lawyers:
Testimonials
‘Very specialized practice. Extremely well staffed with excellent attorneys.’
‘Lukas Bühlmann: Excellent legal expertise. Enormous business acumen. Business-minded. Always on top of new legislative and technical developments. Great negotiations skills.’
‘Michael Reinle: Excellent legal expertise.’
‘Very strong team with a good grip on the market. Quite innovative. They are consistently growing and shaping their profile.’
‘Lukas Bühlmann is a very capable, well connected IT and data protection lawyer. He is very pragmatic and solution orientated. It is a pleasure working with him together.’
‘MLL Legal has excellent skills and an enviable client list. Their comprehensive knowledge and excellent communication make it a true pleasure to work with them across a wide variety of TMT matters. They are reliable with very practical solutions. ’
‘Lukas Bühlmann is a brilliant TMT lawyer whose team is a joy to work with, consistently making complex matters easy for the clients to digest and make smart business decisions upon.’
‘Reliable and resourceful.’
Key clients
International Trade Center (ITC)
Avobis Ltd.
Schweiz Tourismus
HANDELSVERBAND.swiss
IFPMA – Intl. Federation of Pharmaceutical Manufacturers & Associations
Web 3.0 Technologies Foundation
Avanade Schweiz GmbH
British American Tobacco (BAT)
Alife Health
Tillotts Pharma AG
Emmi Management
isolutions
Swiss Textiles
Work highlights
- Advised Web 3.0 Technologies Foundation on various aspects of Swiss law relating to the so-called web3.0.
- Advised BAT Switzerland in drafting and negotiating IT contracts with suppliers, in regulatory matters, in particular the placement of new nicotine-only snus and tobacco heating products as well as compliance with the new Swiss data privacy law.
- Advised the Avobis Group of companies on a broad range of legal issues relating to the digitalisation of underlying business models and compliance with data privacy regulation.
Switzerland > Banking and finance: Geneva Tier 2
MLL Legal provides a wide range of legal services to financial institutions, funds, investors, and private individuals from regulatory advice, such as license requests, to complex financing transactions, including asset lending and acquisition financing. The team is headed by Dmitry A Pentsov, whose practice covers syndicated loans, pre-export financing, and other similar transactions, with a particular focus on Central and Eastern Europe, and Mona Stephenson, who advises Swiss and international companies, banks and corporations on national and international debt financing, private equity, corporate governance and commercial contracts. Jean-Luc Herbez, Bernard Lachenal, and Alain Le Fort are further key contacts.Practice head(s):
Dmitry A. Pentsov; Mona Stephenson
Other key lawyers:
Jean-Luc Herbez; Bernard Lachenal; Alain Le Fort; Léonard Stoyanov; Grégoire Schafroth
Testimonials
‘The team is prepared in every field, so if you turn to them, you can be sure that your case will be entrusted to the best professional.’
‘Mona Stephenson is always available to give clarifications and does so in a simple way for those without legal expertise.’
‘The banking & finance practice at MLL Legal has consistently gone above and beyond our expectations. Their professionalism, expertise, and dedication proved to us that we made the right decision to start working with them.’
‘The attorneys with whom we worked showed great professionalism and dedication to their work. They coped well with everything that was required of them.’
Key clients
Banque Privée BCP (Suisse) SA
Geremant SA
Global Keys SA
ING Bank, N.V. London Branch
Longbow Finance SA
OTP Bank PLC, Hungary
Swiss Bridge Capital
Passy Invest SA
Investa Solutions SA
Claritis SA
Reznik Paz Nevo Trusts Ltd.
EuroChem Group AG
Work highlights
- Regularly advised EuroChem Group AG on Swiss law aspects of its cross-border financial transactions, notably, revolving credit facilities and syndicated loans.
- Advised ING Bank N.V., London branch, on Swiss law aspects of a multicurrency revolving credit facility agreement, concluded between, among others, MET Holding AG and ING Bank N.V.
- Advised Reznik Paz Nevo Trusts Ltd. on all aspects of creating and perfecting securities interests in shares (i.e. in intermediated securities) and monies deposited in certain Swiss bank accounts.
Switzerland > Banking and finance: Zurich Tier 2
MLL Legal is well placed to advise on complex financing structures, financial market infrastructures, securities and asset management, fintech, real estate investment products, anti-money laundering, counter-terrorism financing, and structured products. The team is led by Catrina Luchsinger Gähwiler, who advises clients including banks, investment funds, and payment systems operators on regulatory matters, and Daniel Schoch, who has a special focus on complex syndicated loans, structured finance, and acquisition finance. Dunja Koch has expertise in all aspects of corporate and finance law whilst Alexander Vogel is specialised in banking and finance, financial regulatory, and M&A relating to financial market participants. Karin Oberlin, Samuel Ljubicic, and Reto Luthiger are further key team members.Practice head(s):
Catrina Luchsinger Gähwiler; Daniel Schoch
Other key lawyers:
Testimonials
‘The team is highly responsive and provides holistic advice.’
‘Karin Oberlin and Reto Luthiger have been supporting the project since its inception. They are both highly professional, focus on what is important, and are able to solve problems.’
‘The members of the team are very knowledgeable but most importantly, they also understand how to run a business. They are business-oriented and pragmatic in their approach.’
‘Daniel Schoch is our trusted and highly valued advisor. His understanding of the business needs and the many stakeholders and interests at play, make him a pragmatic and efficient negotiator. We also appreciate his calm approach to the most complex questions and challenging situations.’
‘The M&A team supporting our firm has always provided top-notch senior coverage, with hands-on practical experiences going hand in hand with juridical expertise.’
‘Alex Vogel and his team are top-notch M&A advisory practice with broad experience from public deals to private smaller deals.’
‘MLL is a trusted partner that provides top quality legal support.’
‘Dunja Koch is highly knowledgeable, blending legal expertise with commercial awareness to provide a client-focused service.’
Key clients
ABC Maritime SA
FTX
Argentem Creek Partners LP
Apollo Global Management
Backed Finance Ltd and Backed Assets Ltd
Bank of America
Bellevue Group
bfw holding ag
Bitcoin (Suisse) AG
Capiton AG
Central Real Estate Holding AG and Central Real Estate Basel AG
Claritis SA
Credit Agricole
Crypto Finance AG
Crypto Helvetica AG
Oaktree Capital Management
EuroChem Group AG
European Bank for Reconstruction and Development (EBRD)
Global Jet Capital
Hayfin Capital Management LLP
INOKS Capital SA
ING Bank
Julius Baer Group Ltd
OTP Bank Plc
SEBA Bank AG
Standard Bank
Standard Chartered Bank
Swiss Bridge Capital
TWINT
UniCredit Bank
Verifort Capital Services AG
Zurich Airport
Ares Invest SA
Banque Privée BCP (Suisse) SA
Geremant SA
Global Keys SA
ING Bank, N.V. London Branch
Longbow Finance SA
OTP Bank PLC, Hungary
Swiss Bridge Capital
Passy Invest SA
Investa Solutions SA
Reznik Paz Nevo Trusts Ltd.
Work highlights
- Assisted Apollo Global Management in connection with the acquisition of Credit Suisse’s $5 billion securitized products group (SPG) and related financing businesses.
- Assisting Argentem Creek UK LLP with the framework of enforcement actions against GNT Group a grain port terminal in Odesa, Ukraine.
- Advising Backed Finance Ltd. / Backed Assets LLC on the structuring and issuing of tokenized structured products (i.e. tracker certificates on listed financial instruments tradable on the blockchain).
Switzerland > Capital markets Tier 2
Capable of handling international cross-border mandates, MLL Legal demonstrates notable expertise in IPOs, private placements, rights and debts offerings as well as exchange offers. Praised by clients for its ‘excellent cooperation’, the practice is regularly entrusted to assist issuers and investment banks on complex transactions. Wolfgang Müller and Catrina Luchsinger Gähwiler jointly helm the team, with the latter focusing on structuring investment products. Christoph Heiz has recently handled bond restructurings and capital market regulatory matters, while Andrea Sieber is notably active in regulated industries, as well as the entertainment, retail and luxury field. Mark Montanari and Daniel Schoch are other key names to note.Practice head(s):
Wolfgang Müller; Catrina Luchsinger Gähwiler
Other key lawyers:
Christoph Heiz; Andrea Sieber; Mark Montanari; Daniel Schoch
Testimonials
‘Collaboration works well. Work is not duplicated, but efficiently divided between work product creation and review.’
‘Wolfgang Müller is very responsive, has a great deal of expertise and can communicate the results of work in an understandable and concise manner.’
‘The team covers all of our needs, has a high level of competence and is responsive.’
‘Wolfgang Müller has been incredibly supportive to our company through difficult periods where other people/firms may have given up on the company. He has a very strong knowledge across corporate law, litigation, personnel matters and general business.’
Key clients
Allreal Holding AG
Burkhalter Holding AG
Calida Holding AG
DOTTIKON ES HOLDING AG
HIAG Immobilien Holding AG
Iconic Funds BTC ETN GmbH
Liontrust Asset Management PLC
Meyer Burger Technology AG
Nova Property Fund Management AG
Novavest Real Estate AG
Schlatter Industries AG
Senioresidenz AG
Talenthouse AG
Trifork Holding AG
VanEck
Work highlights
- Advising UK-based Liontrust Asset Management PLC in its widely observed public exchange offer for all shares of SIX-listed GAM Holding AG; the offer prospectus was published on 13 June 2023.
- Advised Burkhalter Holding AG in the merger and takeover of SIX-listed poenina holding ag and the listing of the new Burkhalter shares on SIX Swiss Exchange thereby creating a company with a market cap exceeded CHF 750m based on the closing share price of 29 June 2022.
- Advised Allreal Holding AG in the issue of a 5-year green bond at 3% p.a., issue price 100.057%, in the amount of CHF 150m in April 2023. Zürcher Kantonalbank, Credit Suisse and UBS acted as joint bookrunners.
Switzerland > Commercial, corporate and M&A Tier 2
MLL Legal’s proficiency in the corporate and commercial arena extends from public tender offers and private equity transactions to asset and share acquisitions and corporate governance. The ‘extremely competent’ team covers a diverse range of sectors, including TMT, real estate and retail, among others. Practice co-head Alexander Vogel is experienced in handling distressed M&A and corporate finance, while fellow practice head Andrea Sieber's strengths lie in corporate governance and private equity, among other areas. Mona Stephenson and Daniel Schoch are also key members of the practice.Practice head(s):
Andrea Sieber; Alexander Vogel
Other key lawyers:
Mona Stephenson; Daniel Schoch; Frédéric Cottier; Sergio Bortolani; Karin Oberlin; Nadine von Büren-Maier; Mattias Johnson; Mark Montanari
Testimonials
‘They are extremely competent and responsive in providing commercial advice.’
‘Alexander Vogel is extremely responsive, with a constructive, commercial approach.’
‘Good diversity in the team. They have strong leadership, clear communication, trust and accountability.’
‘Andrea Sieber is more than a lawyer with comprehensive legal knowledge: she has a great understanding of industries, companies, and business management, as well as economics.’
‘Very responsive. Willing to go above and beyond to get the job done.’
‘Andrea Sieber is smart and tough without being antagonistic. I’ve had the pleasure of working with Andrea on a few projects and can recommend her without qualification.’
‘Andrea Sieber is the lawyer to go to. Very efficient with a deal-maker mentality while being a tough negotiator at the same time. She is extremely reliable and responsive. I would wholeheartedly recommend her for any M&A transaction.’
‘Mona Stephenson is really responsive, very pragmatic and business oriented. As she has a very good understanding of our business, she always finds the right advice.’
Key clients
3M Schweiz
Allegis, UK
Alven Capital
Amphenol Corporation
Aposwiss GmbH
Atlas Tapes
Authenta AG
Backed Finance AG/Backed Assets AG
Banque Privée BCP (Suisse) SA
BASF Venture Capital GmbH
BFW Holding AG
Bigtincan Holdings Limited
Calida Holding AG
Capital Transmission SA
Cargopack Group AG
Central Real Estate Holding AG and Central Real Estate Basel AG
Chocolats et Cacaos Favarger SA
Clinical Research Ventures
Crest Rock Partners
Crypto Finance AG
Dassault Aviation
DentaCore AG
Deutsche Private Equity
Dufour Aerospace AG
Earthworm Foundation
EuroChem Group AG
EIM Executive Interim Management AG
Global-e
Goebel Capital LLC
Graf & Partner Versicherungsbroker AG
Group of private investors, represented by Sven Hansen, regarding NextWind Capital
Group of private sellers of Elpto Group AG
H&H Group
IGP 3T SA
Invenda Group AG
Jolt Capital SAS
Julius Baer Group AG
Knorr-Bremse AG
Labster Group APS
Lakeward real estate group
Lenze SE
Les Bains de Lavey SA
Martello Technologies Corporation
Merz Pharma
Meyer Burger Technology AG
Miltenyi Biotech B.V. & Co. KG
Mövenpick Group
Müller-Steinag Holding AG
Nature’s Way Brands
NBC Global AG
Nexira SAS
Perrigo Company plc
Piscai AG
Polygon Schweiz AG
Price (f)X AG
Private sellers of ancosys GmbH
Raiffeisen Informatik
rHocesa Holing AG
Semtech (International) AG
Shareholders of i-surance AG
Shinsegae International
SIC Group AG
Sipchem Europe SA
Swiss International Air Lines AG
Swiss KMU Partners AG/SIC Group AG
Swisscom Ventures
The Capital Markets Company Sàrl
Trifork Holding AG
TVS Motor Company
TX Group AG
Unyversal Technologies AG
Utopia Music AG
voestalpine High Performance Metals
WhatRocks Foundation
Wienerberger AG
Wingman AG
XPRIZE Foundation
yes.com
Zalando SE
Work highlights
- Advised Liontrust Asset Management PLC on the CHF 130m acquisition of GAM Holding AG, which required navigating complex Swiss takeover law issues and securing a bridge financing arrangement.
- Advised Utopia Music AG on its international acquisition strategy and multimillion-euro financing round.
- Provided counsel to Clinical Research Ventures, a global life sciences investor based in Boston, USA, on its investment in the Series C financing round of BioVersys AG.
Switzerland > Employment Tier 2
MLL Legal advises domestic and international companies in all industry sectors with a particular focus on labour management and litigation resulting from corporate acquisition and restructuring, bonus packages, documentation in connection with lay-off procedures, and negotiations with unions and local administration. Zurich team head Thomas Kälin advises and represents clients on the full range of HR related matters, whilst Geneva team head Alain Gros specialises in cross-border employment relationships and terminations of employment.Practice head(s):
Thomas Kälin; Alain Gros
Other key lawyers:
Polia Rusca; Hannah Cipriano-Favre; David Peter; Daisy Vacher
Testimonials
‘All members of the MLL team have worked in mutual respect and with a strong sense of commitment towards my case, superb level of expertise and drive while maintaining an appreciated empathy and understanding.’
‘Thomas Kälin developed a solid legal opinion and strategy for a very complex international pension contract dispute and spent copious time with me to ensure I understood each step of the way.’
‘Thomas Kälin is a stand-out partner. Very fast response times, very competent with special knowledge in different areas within labour law. A lot of experience, open with advice and potential solutions.’
Key clients
Avobis Group
Calida group of companies
Coca-Cola
GANT
H&H Group
Jabil Manufacturing
Jelmoli
Maisons du Monde
Nexi Group
Neurim Pharmaceuticals
PADI EMEA
RENAULT
STIHL Vertriebs AG
Swiss Export Risk Insurance
Swiss International Air Lines Ltd
Swiss Retail Federation
Switzerland for UNHCR Foundation
Tesla
Unicef
Veeam Software Group GmbH
Willis Towers Watson
Zurich Insurance Company
Work highlights
- Supporting the traditional warehouse Jelmoli in employment law matters, including a recent negotiation of a social plan.
- Advised Swiss International Air Lines Ltd in a major lay-off project.
- Advised and supported the US headquartered Jabil group of companies to establish its presence Switzerland; the team continues to support the 7 Swiss sites with employment law advice and representation in litigation.
Switzerland > Healthcare and life sciences Tier 2
Jointly led by Nicola Benz and the ‘very smart, very strategic‘ Simon Holzer, the Zurich based team at MLL Legal acts for universities and pharma companies in matters involving the drafting and negotiation of clinical trial and cooperation agreements, pricing disputes, and the use of blockchain within a pharma context. Benz primarily advises technology companies, investors, and suppliers on outsourcing and collaboration related issues within the life sciences sector. IP litigator Holzer is well known for his broad expertise in matters involving FRAND cases and standard essential patents, with the pharma industry being his key area of focus. Ulrike Ciesla has vast experience in handling patent prosecution and appeal proceedings, while Louisa Galbraith is well versed in mandates concerning unfair competition and trade marks.Practice head(s):
Nicola Benz; Simon Holzer
Other key lawyers:
Kilian Schärli; Nadine Von Büren-Maier; Ulrike Ciesla; Louisa Galbraith
Testimonials
‘The team around Simon Holzer is one of the best to advise on patent matters in Switzerland, especially in the life sciences field. Ulrike Ciesla and Kilian Schärli are also outstanding. They are always great to work with in pan-European litigation projects.’
‘Great client service and responsiveness, always calm and measured. Great quality advice.’
‘Simon Holzer is one of the leading Swiss IP/patents practitioners. He is always calm and measured, and very responsive when needed. He is very easy to work with and he provides excellent legal and commercial advice. I would highly recommend him. Louisa Galbraith is a rising star.’
‘Fast turnaround, very helpful advice.’
‘Excellent understanding and knowledge of the market and its players, quick understanding of complexities for drafting contracts, including technological aspects.’
‘Very smart, strategic, focused, quickly get a grip of the essentials and provide tailored advice to the client’s benefit. ’
‘Simon Holzer: Very smart, very strategic, quick and thorough analysis and advice.’
Key clients
Alpex Pharma SA
AstraZeneca AB (Sweden)
AstraZeneca (Switzerland) AG
Authena
Axapharm AG
Bayer Pharma AG (Germany)
Bayer Intellectual Property AG (Germany)
Bayer Consumer Care AG (Switzerland)
Bayer (Schweiz AG) (Switzerland)
Baxter Ltd
Becton Dickinson Company
Bioeq AG
Boehringer Ingelheim Pharma GmbH & Co. KG
Carestream
Cellprotect Holding AG
cereneo Schweiz AG and cereneo International AG
Eli Lilly
Eurospine, The Spine Society of Europe
Exact Sciences International Sàrl
Gilead Sciences, Inc.
H. Lundbeck A/S (Denmark)
Lundbeck Schweiz AG (Switzerland)
Implantec Schweiz GmbH
Innoplexus
Intuitive Surgical
Kantonsspital St. Gallen (KSSG)
Lipomed AG
Lusaria AG
MaKe WeBo AB
Modum
Mundipharma Medical Company
Mundipharma AG
Neosim
Psychiatrische Dienste Aargau AG
RDP Pharma AG
Scoutbee
Shockwave Medical
Spital Männedorf AG
Swiss Cosmetic Association (SKW)
Swiss Medtech
Swiss Rockets
Takeda
ViiV Healthcare
Visiomed Laboratories
Work highlights
- Represented Bayer in Swiss patent preliminary injunction (PI) proceedings against the Swiss Zentiva affiliate Helvepharm concerning Bayer’s cancer drug Nexavar.
- Assisted Interpharma, the Swiss trade association of the research-based pharmaceutical industry, by writing an expert opinion on the secondary use of personal data in the pharmaceutical industry and pharmaceutical research. The opinion is used in the context of ongoing legislative activities.
- Advised the privately owned Lipomed AG on the sale of its Reference Standards Business to LGC. The team advised Lipomed AG on all legal and tax aspects of this complex cross-border transaction where assets and a foreign subsidiary of Lipomed AG were sold to LGC.
Switzerland > Private client Tier 2
With Patricia Guerra and Serge Calame leading the team, MLL Legal continues to be a go-to firm for private clients needing advice on relocation, real estate acquisitions, inheritance disputes, and tax planning. Maud Udry-Alhanko specialises in family law and often handles cross-border divorce and estate matters. Julien Tron is another exceptional member of the team with experience in wealth planning. Catherine Kavadze is also noted for her experience advising high-net worth individuals on various matters.Practice head(s):
Patricia Guerra; Serge Calame
Other key lawyers:
Dmitry Pentsov; Julie Wynne; Bernard Lachenal; Julien Tron; Maud Udry-Alhanko; Catherine Kavadze
Testimonials
‘The private client team at MLL offers one-stop shop service for all needs with wide-ranging expertise. They have a dynamic team approach to effectively handle complex international matters.’
‘Julien Tron is extremely responsive, technical, and empathetic. He’s a go-to lawyer in Geneva.’
‘Serge Calame, Julien Tron and Maud Udry-Alhanko operate as a seamless team. They provide expert advice and support whilst being extremely personable. They have excellent language skills.’
‘Patricia Guerra is absolutely fabulous. She has impeccable judgement and a vast amount of legal knowledge. She goes above and beyond for her clients. I could not recommend her more highly.’
‘The MLL team provides an excellent client service in a timely and efficient manner. Their cross-border expertise is extremely valuable to international high-net worth clients.’
‘Serge Calame is a great lawyer. He’s very sharp and receptive to the needs of the clients. He is an excellent professional regarding estate planning and settlement of inheritance with cross border issues.’
‘Maud Udry-Alhanko combines her legal expertise with strategic thinking and compassion for the client. I would not hesitate to recommend her.’
‘They are always responsive and pertinent when advising on complex cross-border multigenerational matters.’
Work highlights
Switzerland > Dispute resolution: litigation Tier 3
MLL Legal is noted for its experience advising clients on the recovery of sovereign debts and a full suite of criminal matters. Marcel C. Steinegger, who is well-positioned to manage international commercial litigation, and Jean Marguerat, who demonstrates proficiencies in commodity, M&A and joint venture disputes, jointly lead the ‘extremely effective’ team. Geneva-based Alain Gros is another key name to note in the practice. Zurich-based Sabina Schellenberg, Urs Boller, Léonard Stoyanov and Renato Bucher are also recommended.Practice head(s):
Marcel Steinegger; Jean Marguerat
Other key lawyers:
Alain Gros; Sabina Schellenberg; Urs Boller; Léonard Stoyanov; Renato Bucher
Testimonials
‘We find MLL Legal to be extremely effective with regards to handling complex litigation matters – due to a dedicated professional team, excellent timing and deadlines, and an ability to understand foreign jurisdictions laws and regulations.’
‘We see a high level of commitment, excellent cross-cultural collaboration with understanding of different legal environment.’
‘We appreciate having the use of IT and modern software allowing quick access to invoice and billing details, immediate translation of legal documents and general effectiveness of the back office team, supporting an excellent and highly professional team of legal professionals.’
‘Marcel Steinegger has and excellent track record of cooperating with our law firm over many years and has the know-how, ability and experience to quickly and efficiently assist on complex multi-jurisdiction litigation matters.’
‘Marcel Steinegger’s expertise in Swiss Courts procedures is second to none and we have had the pleasure to cooperate with Marcel on multiple high-profile cases with excellent results.’
‘Very experienced in IP litigation, in particular patents. Mostly young team, which is extremely responsive. Very good in advising clients taking their financial situation into account.’
‘High level of experience and expertise and long established in the Swiss legal marketplace.’
‘In-depth understanding of the Swiss courts and will contest points with vigour and determination and is not intimidated.’
Key clients
Bank of America
Curaçao
Bonatti SpA, Milan
Coca-Cola
Jabil Healthcare
GANT
Zurich Insurance
Allianz Insurance
Work highlights
Switzerland > Insolvency and corporate recovery Tier 3
MLL Legal has ‘extensive knowledge and experience’ in corporate restructuring and reorganisation, acquisition of distressed companies, debt enforcement, and moratorium and composition agreements. The team is headed by Sabina Schellenberg, who has ‘deep knowledge’ of national and international insolvency law, and Samuel Ljubicic, who has expertise in M&A and banking and finance. Alexander Vogel’s practice involves financial reorganisation measures, participation transfers, and intra-group mergers. Yannik Hässig advises and represents clients in insolvency-related litigation and the filing of claims in insolvency proceedings.Practice head(s):
Sabina Schellenberg; Samuel Ljubicic
Other key lawyers:
Alexander Vogel; Yannik Hässig; Florian Müller
Testimonials
‘Remarkable legal creativity in navigating complex situations. Their extensive knowledge and experience across diverse corporate recovery matters sets them apart. The team displays an exceptional level of knowledge, responsiveness, and efficiency.’
‘Very responsive, professional and impeccable.’
‘Sabina Schellenberg has deep knowledge of insolvency law.’
Key clients
Liquidators of Petroplus Refining & Marketing Limited and Petroplus Refining Teesside Limited
MÜLLER-STEINAG Gruppe
WEPA SE, Germany
Switzerland > Public law Tier 3
MLL Legal’s practice group has extensive experience in the production and distribution of a range of regulated products, including pharmaceuticals, medical products, tobacco and cosmetics. The team regularly advises and represents clients on all public procurement matters. The team is co-headed by Simon Holzer, who has extensive expertise in the pharmaceutical sector, and Michael Reinle, who advises clients in the software, IT, and telecoms industries. Kilian Schärli has a special focus on blockchain pharmaceutical use cases and transactions in the life sciences sector. Daniel Donauer, who was promoted to senior associate in 2023, has expertise in the implementation and regulation of cosmetics, alcohol, tobacco and therapeutic products.Practice head(s):
Simon Holzer; Michael Reinle
Other key lawyers:
Testimonials
‘MLL Legal is a standout in the Swiss legal landscape. Their team immediately grasped our needs, blending top-tier expertise with unexpected humility.’
‘The individuals at MLL Legal, particularly Daniel Donauer, have a remarkable way of making complex legal discussions feel like casual, yet informative, chats among friends. Our interactions with him were efficient, without any unnecessary jargon or wasted time. It was evident that he values both our time and understanding.’
‘I worked with Daniel Donauer the most. So professional. Grateful for all the help, honesty, and advice.’
‘Immediate response, with professionalism, helpfulness, advice, and kindness.’
‘Extraordinarily supportive and friendly.’
Key clients
Swedish Match Switzerland AG
Snushof AB
Aroma King
Make Webo AB
Amrit AG
NicomGroup AG
Salt Labs Switzerland AG
Ipiccolo AB
Next Tröber AG
Chewbacco ApS
Svens Snusdistribution AB
Snusexpress I Norge AS
ECODI AB
Nocodi AB
ECODI AS
Prilla inc
Nictech AB
TradeSport (Schweiz) AG
Snusomat AG
Nordicgoods AB
Kiwi NTG GmbH
Qualicann GmbH
Naturaleza GmbH
CBD MED Schweiz Handels GmbH
Nico distribution s.r.o.
Nordic Fastighets AB
Nico Slovakia A.S.
British American Tobacco Switzerland SA
Mastercard Europe SA
Avanade Schweiz GmbH
Promotion-Tools AG
Work highlights
- Handled the implementation of the entire product range for Swedish Match Switzerland AG and worked on all legal areas that were relevant to the client’s market entry in Switzerland.
- Advising the entire Nicom Group on the market implementation of its entire product range, particularly in the areas of snus, tobacco and chemical substitutes for stimulant use.
- Advises Amrit AG on a wide range of legal issues (in particular health & medicine law) regarding the introduction of a communication and analysis app through which patients can get access to second-opinion services.
Switzerland > Sports law Tier 3
MLL Legal represents team owners, individual athletes, and sports organisations in both contentious and non-contentious matters including drafting of employment, service and agreements, athlete transfers, litigation, and disciplinary proceedings. In Geneva, the team is headed by Jean Marguerat whose practice involves representing clients before CAS. Zurich team head Peter Schramm has extensive expertise in matters concerning ambush marketing.Practice head(s):
Jean Marguerat; Peter Schramm
Other key lawyers:
Dmitry A. Pentsov; Urs Boller; Tomás Navarro Blakemore; Yannik Hässig
Testimonials
‘I had the chance to work with Jean Marguerat. Although the issue was hard to understand due to volume of files including thousands of pages of legal opinion and annexes; Jean developed a unique understanding of the matter within a very short period of time. He was always prompt and ready to answer our questions.’
Key clients
FIFA
Trabzonspor
P.R.O. International AG
Curaçao CSOF
Alexander Povetkin & Universe of Sport LLC (formerly, World of Boxing LLC)
BWF (Badminton World Federation)
Watford Association Football Club Limited
Switzerland > Tax Tier 3
MLL Legal advises on both corporate and individual tax matters, and has a special focus on the technology and digital sectors, as well as regulated sectors. Arnaud Martin joined as Geneva team lead in February 2023, from Aegis & Partners. Martin has extensive experience in both contentious and non-contentious tax matters. Zurich team head Thomas Nabholz advises clients on corporate taxation and tax-related matters in M&A transactions. The team is supported by Dimitri Rotter, who handles domestic and cross border tax, including tax optimisation, and selected aspects of VAT, notably for private clients. Markus Frank Huber has in-depth expertise of international tax law.Practice head(s):
Thomas Nabholz; Arnaud Martin
Other key lawyers:
Dimitri Rotter; Markus Frank Huber; Thaís Obrist-Bdine
Testimonials
‘Thomas Nabholz is highly competent on cross-border complex issues, commercial, and expedient.’
Key clients
Swiss Re
Acasus Group
Norwegian UHNWI families
Utopia Music AG
C Group
Work highlights
- Advised Swiss Re in negotiating the first tax ruling for R&D super-deduction in the Swiss insurance sector, and are currently supporting the expansion of the area of application.
- Advised several Norwegian families in relocating to Switzerland in response to rise in Norwegian wealth tax and tightening exit tax rules.
Switzerland > Transport Tier 3
MLL Legal employs a ‘proactive approach’ to support financial institutions, manufacturers, lessors and operators with matters relating to transport litigation and aircraft financing as well as regulatory and tax issues. The team is co-headed by Dunja Koch, who has expertise in all aviation matters, and Karin Oberlin, who specialises in transportation finance. Dimitri Rotter assists clients in matters concerning aviation tax. Dmitry A Pentsov advises foreign aircrafts on all legal issues relating to its Swiss operations.Practice head(s):
Dunja Koch; Karin Oberlin
Other key lawyers:
Dimitri Rotter; Dmitry A. Pentsov; Andrea Trost
Testimonials
‘The firm has a very proactive approach to matters. High-quality work.’
‘Dunja Koch is on top of things and is very responsive. It is also a pleasure to work with Andrea Trost. Very knowledgeable and responsive too.’
Key clients
Oaktree Capital Management
Mizuho Bank
ELFC
Avolon Aerospace Leasing Limited
Merx Aviation
Sanad Aerospace
Viking Air
Global Jet Capital
Westpac Banking Corporation
Dassault Aviation
ABC Maritime AG
Dufour Aerospace
PK Airfinance
ING Bank N.V., Singapore branch
Work highlights
- Assisted Sanad Aero with respect to a broad range of legal issues related to Swiss and international operations of Sanad, incl. Its Swiss subsidiary Sanad Aero Solutions GmbH
- Advised Westpac Banking Corporation on an aircraft financing transaction for Pel-Air Aviation, Australian air ambulance company purchasing a Pilatus aircraft that was being refurbished in Switzerland for their purpose.
- Assisted Merx Aviation Finance in connection with a lease of an Airbus A319 to be delivered to Chair Airlines Switzerland.
Switzerland > Competition Tier 4
Focusing on high-tech, innovative and regulated sectors, MLL Legal excels in the field of distribution law, operating for clients across vertical agreements and questions relating to dominance. ‘Extremely dedicated’ Renato Bucher and Hubert Orso Gilliéron, who is praised for his ‘extensive knowledge’ and being ‘quick on his feet’, jointly helm the practice. Simon Holzer is adept at handling mandates that incorporate aspects of competition and IP issues.Practice head(s):
Hubert Orso Gilliéron; Renato Bucher
Other key lawyers:
Testimonials
‘We have been working with MLL in a trustful relationship for many years. The decisive factor is the cooperation on a personal level.’
‘Renato Bucher is extremely dedicated and an excellent expert.’
‘Huber Orso Gilliéron adapts to the needs of his clients and is quick on his feet. Pleasant to brainstorm with. ’
‘Broad and diversified teams.’
‘Huber Orso Gilliéron has extensive knowledge and experience of competition and commercial issues and a unique ability to provide strategic advice to companies on their business practices.’
Work highlights
- Advised Cousins in a major antitrust dispute alleging that Swatch is illegally abusing its dominant position.
- Assisting naxoo SA in appeal proceedings before the Federal Tribunal against a decision rendered by the Swiss Administrative Tribunal in the Supermedia case (alleged abuse of a dominant position).
- Represented Burkhalter Holding AG and poenina holding AG in merger control proceedings before the Swiss Competition Commission COMCO.
Switzerland > Dispute resolution: arbitration Tier 4
With considerable expertise across the public and private sectors, ‘very reactive and professional’ MLL Legal has handled an array of arbitrations in Switzerland and across Europe, Africa the Middle East and the Americas. The team maintains a strong presence in the fields of commercial, sports and investment disputes. Practice head Jean Marguerat is well-versed in the full range of commercial disputes. Urs Boller, who frequently handles matters pertaining to the sale of goods, construction projects and joint venture related disputes, and Jean-Marie Vulliemin, who is particularly active in art and sport law, are other notable names in the group.Practice head(s):
Jean Marguerat
Other key lawyers:
Urs Boller; Jean-Marie Vulliemin; Léonard Stoyanov; Reinhard Oertli
Testimonials
‘Very reactive and professional team.’
‘Jean Marguerat is always involved in the case.’
‘The arbitration team of MML Legal has a mix of high professional skill and closeness to the client.’
‘Adaptability and closeness with the client and a great level of availability. Always emphatic with the client situations and aims.’
‘Reinhard Oertli is part of a strong team at MLL.’
‘Reinhard Oertli is an outstanding lawyer with a lot of international experience. He is well versed in both procedural and substantive law. He works meticulously as you would expect it from Swiss lawyer and at the same time he has a great sense of humour.’
‘Jean Marguerat is a great arbitrator. He knows the file, he is a no-nonsense person and very easy to work with. As counsel, he knows how to bring his points gently and efficiently and to get the arbitrator’s ear.’
‘Jean-Marie Vulliemin masters the Swiss arbitration law; he is one of the best specialists. If I have a question of arbitration law, he is among those I turn to.’
Key clients
FCC Construcción
The Kingdom of Spain
InsudPharma
MLL Legal > Firm Profile
As a leading Swiss business law firm, MLL Legal advises its clients in all traditional areas of commercial law such as M&A, finance, dispute resolution and intellectual property (IP). In particular, however, MLL Legal stands out for its first-class industry expertise in technically innovative specialist areas such as fintech, blockchain and artificial intelligence, but also in regulated and innovative industries such as life sciences, telecommunications, financial services, real estate and retail and luxury. It is in these sectors in particular that MLL Legal specialists regularly receive attention in the most prestigious legal publications and lawyer rankings. MLL Legal employs 250 people, including 150 lawyers, at its four Swiss offices in Zurich, Geneva, Zug and Lausanne, as well as at its international offices in London and Madrid.
MLL Legal has been in Zurich since 1975. Based in the heart of Switzerland’s main economic city, it is the firm’s largest office.
Lawyer Profiles
Photo | Name | Position | Profile |
---|---|---|---|
Dr Martin Ammann | Martin Ammann became Of Counsel to the firm in January 2018, before… | View Profile | |
Oliver Arter | Oliver Arter’s practice focuses on private clients and their advisers (banks, family… | View Profile | |
Nicola Benz | Nicola Benz’s practice is focused on technology and life sciences transactions. She… | View Profile | |
Urs Boller | Urs Boller is a partner in the firm’s dispute resolution practice group… | View Profile | |
Sergio Bortolani | Sergio Bortolani is a member of the firm’s corporate and finance department.… | View Profile | |
Romina Brogini | Romina A. Brogini is a versatile legal professional whose expertise encompasses a… | View Profile | |
Renato Bucher | Renato Bucher specialises in competition and commercial law. He represents undertakings in… | View Profile | |
Lukas Bühlmann | Lukas Bühlmann is partner and head of the firm’s digital, data privacy… | View Profile | |
Ülkü Cibik | Ülkü Cibik is a member of the firm’s banking & finance team.… | View Profile | |
Dr phil. nat. Ulrike Ciesla | Ulrike Ciesla is a European Patent Attorney and holds a Ph.D. in… | View Profile | |
Mr Daniel Donauer | Daniel Donauer is an attorney in the firm’s Zurich office and a… | View Profile | |
Dr Guillaume Fournier | Guillaume is co-head of the firm’s trademark and design group. His practice… | View Profile | |
Louisa Galbraith | Louisa Galbraith is a senior associate in our Zurich office and a… | View Profile | |
Patricia Guerra | Patricia Guerra is head of the private clients team in Zurich and head of… | View Profile | |
Dr Walter Häberling | Walter Häberling is a partner in the litigation department and real estate… | View Profile | |
Dr Christoph Heiz | Christoph Heiz is Of Counsel at MLL Legal. He regularly advises on… | View Profile | |
Dr Simon Holzer | Simon Holzer heads the firm’s Patent and Life Sciences team. He has… | View Profile | |
Dr Kevin M. Hubacher | Kevin M. Hubacher co-leads the firm’s insurance practice group and is a… | View Profile | |
Dr Markus Frank Huber | Markus F. Huber joined MLL as partner in 2017, after retiring from… | View Profile | |
Thomas Kälin | Thomas Kälin heads the firm’s employment law group in Zurich. As a… | View Profile | |
Max Königseder | Max Königseder is a legal employee in the firm’s Zurich office. He… | View Profile | |
Samuel Ljubicic | Samuel Ljubicic practices corporate law and M&A, banking and finance, capital markets… | View Profile | |
Dr Catrina Luchsinger Gähwiler | Catrina Luchsinger Gähwiler is a specialist in financial market law and corporate… | View Profile | |
Dr Reto Luthiger | Reto Luthiger is a member of the firm’s banking & finance team… | View Profile | |
Gabriel Meier | Gabriel Meier is a member of the firm’s Corporate and M&A team.… | View Profile | |
Dr Mark Montanari | Mark Montanari’s practice focuses on capital and financial markets, corporate law, start-ups… | View Profile | |
Dr Wolfgang Müller | Wolfgang Müller focuses on real estate as well as on capital markets… | View Profile | |
Thomas Nabholz | Thomas Nabholz leads MLL’s tax practice. He joined the firm as a… | View Profile | |
Karin Oberlin | Corporate and finance partner Karin Oberlin advises national and international lenders and… | View Profile | |
Thaís Obrist-Bdine | Thaís Obrist-Bdine is a Brazilian lawyer with a master’s degree in Switzerland.… | View Profile | |
Dr Reinhard Oertli | Reinhard Oertli has acted for a broad range of clients in the… | View Profile | |
David Peter | David Peter is a senior associate in MLL Legal’s Employment Law &… | View Profile | |
Jérôme Pidoux | Jérôme Pidoux’s practice focuses on transactional, commercial, banking, finance and regulatory matters.… | View Profile | |
Dr Christian Rebell | Christian Rebell is a partner in MLL Legal’s Corporate and M&A team.… | View Profile | |
Dr Michael Reinle | Michael Reinle is a member of the firm’s digital, data privacy &… | View Profile | |
Dr Michael Ritscher | Michael Ritscher is recognised as one of the most experienced and esteemed… | View Profile | |
Dr Andrea Schäffler | Andrea Schaeffler is an associate of the firm’s IP team in Zurich.… | View Profile | |
Dr Marc A. Schamaun | Marc Schamaun is a member of the firm’s Corporate and M&A department.… | View Profile | |
Dr Kilian Schärli | Kilian Schärli works with domestic and international clients in the technology, industrial… | View Profile | |
Sabina Schellenberg | Sabina Schellenberg is an experienced litigator and represents domestic and foreign companies… | View Profile | |
Daniel Schoch | Daniel Schoch specializes in private M&A, private equity and capital market transactions.… | View Profile | |
Dr Peter Schramm | Peter Schramm heads the firm’s trademark & design group comprising lawyers from… | View Profile | |
Dr Stefan J. Schröter | Stefan Schröter is part of the firm’s trademark & design group. He… | View Profile | |
Michael Schüepp | Michael Schüepp supports the firm’s ICT & Digital group as a senior… | View Profile | |
Andrea Sieber | Andrea Sieber specialises in national and cross-border M&A, private equity and capital… | View Profile | |
Marcel C. Steinegger | Marcel Steinegger has been a partner at MLL Legal since 2001 and… | View Profile | |
Daisy Vacher | Daisy Vacher’s work focuses on matters of Swiss immigration and the procurement… | View Profile | |
Dr Alexander Vogel | Alexander Vogel heads the firm’s corporate & finance department. He specialises in… | View Profile |
Focus On
RELOCATION TO SWITZERLAND: THE BENEFITS OF RESIDENCE IN THE ALPINE COUNTRY
1. Life in Switzerland
What, besides chocolate, watches and mountains makes Switzerland such an attractive country for thousands of people from all over the world to yearly take up residence in one of the smallest countries in Europe?
1.1. Switzerland in a nutshell
Switzerland is located in the heart of Europe and has approximately 8.7 million inhabitants with a rising tendency . The country is a federal republic composed of 26 cantons and four main linguistic and cultural regions: French, in the western part, Italian in the south, and German, or rather Swiss German in the rest of Switzerland with the exception of the Romansch region with its particular language Romansch, still spoken by a small minority in the southeast of the country. The country’s politics, based on direct democracy, take place in the capital city of Berne. The most well-known Swiss cities are Zurich, Geneva, Lausanne and Zug. Compared to the big cities of the world, Swiss cities do not seem very exciting at first glance because of their small size.
However, in reality, Swiss cities have quite a lot to offer. Zurich, for example, is one of the world’s most important financial hubs and offers top level restaurants, shops and entertainment, as well as cultural events and offerings. Basel is world-famous for art exhibitions (e.g. Art Basel), while Geneva is home to a large number of international organizations such as the United Nations and the World Trade Organization. For those who prefer life outside of the city, there are plenty of options to settle in smaller villages which are easily accessible and well connected due to excellent Swiss road and train networks. Not only in the Alps and valleys but also in the cities the air is fresh and far less polluted than in the larger metropoles.
Furthermore, Switzerland ranks amongst the safest countries with the highest quality of life in the world.
1.2. Further advantages of living in Switzerland
1.2.1. Central location and infrastructure
As already pointed out, Switzerland is located in the centre of Europe. With three international airports and international train services, Switzerland is well connected internationally. Furthermore, the road infrastructure within Switzerland is also very well developed. It is also worth noting that Switzerland offers an excellent healthcare infrastructure with excellent public and private hospitals that are easily accessible.
1.2.2. Education system
The Swiss education system is well-known for its high quality. The costs for the compulsory education (11 years) are fully funded by the public sector. In addition to the public schools there are also numerous international private schools in Switzerland.
Furthermore, Switzerland is home to many highly regarded universities which are also largely funded by the government. ETH Zurich or EPFL Lausanne rank among the top universities in the global rankings every year.
1.2.3. Social system
Switzerland has a well-developed and functioning social security system that covers risks in the areas of work, health, family and old age.
1.2.4. Family Offices
Given its financial infrastructure, attractive tax environment and security, among other things, Switzerland is a popular location for single and multi-family offices.
1.2.5. Philanthropy
Switzerland offers a favourable legal and tax landscape for the establishment of charitable foundations. Today there are approximately 13’524 registered foundations , which, depending on their size/assets/area of activity, are supervised either by a cantonal- or the federal supervisory authority.
Swiss charitable institutions are generally exempt from income and capital taxes to the extent the income and capital are exclusively and irrevocably dedicated to charitable purposes. Moreover, donations from persons resident in Switzerland to Swiss charitable institutions are exempt from gift taxes and are deductible for income tax purposes up to certain limit (usually a percentage of the taxable income).
1.3. Statistics on relocation
Statistics show that foreigners relocate to Switzerland for various reasons. In 2022, 84,927 people immigrated to Switzerland to pursue gainful employment, 94% came from the EU/EFTA countries. 16,827 persons relocated to Switzerland for education and further training reasons and 4,627 persons who were not gainfully employed, including retired- and other persons with sufficient financial resources, were granted a Swiss residence permit .
2. Relocation to Switzerland and obtaining a residence permit
When planning to take up residence in Switzerland, there are different requirements to be met based on whether one is an EU/EFTA citizen or a third country national. The Agreement on the Free Movement of Persons massively eases the entry and the residence in Switzerland for citizens of EU and EFTA countries. Whereas the provisions for third country nationals are more restrictive.
Furthermore, there are different requirements to be considered depending on the following situations: residence to pursue gainful employment, self-employed gainful activity, and residence without gainful activity. Depending on the origin, reason of the stay and its duration, different requirements apply.
In the following, we provide an overview of the various procedures and aspects that need to be considered for a successful and smooth relocation to Switzerland.
2.1. Requirements for EU/EFTA citizens
Based on the Agreement on the Free Movement of Persons, EU/EFTA citizens are allowed to relocate to Switzerland at any time. A valid passport or ID is required for the entry. Within 14 days after entering Switzerland, the applicant must register with the relevant residents’ registration office. Thereafter, depending on the canton, the application for a residence permit is either forwarded by the resident’s registration office to the competent migration office or he or she must submit the application directly with the migration office.
2.1.1. Residence with gainful activity
If an EU/EFTA citizen wishes to take up gainful employment in Switzerland, he or she must apply for a residence permit with the municipality in which he or she will reside in Switzerland before taking up gainful employment in Switzerland lasting longer than three months. Furthermore, a confirmation of employment (e.g., employment contract) must be provided. No residence permit is required if he or she works for an employer in Switzerland for no longer than three months or for no more than 90 days per calendar year.
Depending on the duration of the employment contract and the average working time, either a short stay permit (so called L permit) or a B permit will be issued.
If an EU/EFTA citizen wishes to take up gainful activity based on self-employment, he or she must also register with the municipality of residence within 14 days after arrival and apply for a residence permit with the competent authority. In addition, the applicant must demonstrate that he or she has sufficient financial resources.
2.1.2. Residence without gainful activity
If an EU/EFTA national wishes to reside in Switzerland for longer than three months without gainful activity, he or she requires a residence permit. The applicant must provide documents to the competent authority which prove that he or she has sufficient financial resources. This aims to ensure the authorities that the applicant does not become dependent upon public assistance. Furthermore, the applicant must demonstrate insurance coverage that covers all risks arising from illness and accident.
The financial resources are considered sufficient if they exceed the base level that according to Swiss law gives entitlement to social benefits. The calculation of the financial resources also considers pensions and social security benefits. Retirees must additionally prove that their financial resources exceed those which entitle a Swiss national to supplementary benefits from old-age, survivors’, and disability insurance. In practice, the competent authorities will accept reference letters from banks confirming that there is more than a certain amount of funds in the EU/EFTA applicant’s bank account.
2.2. Requirements for third country nationals
2.2.1. Residence with gainful activity
Nationals of countries outside the EU/EFTA can only work in Switzerland if they are particularly qualified and their approval is in the overall economic interest of Switzerland. This includes, for example, executives, specialists, persons with a teaching diploma for higher education with several years of professional experience. A work permit is also required for employment of short duration, and the number of permits is limited. The future employer must outline that it is in the economic interest of Switzerland to hire the applicant and that he could not find suitable personnel on the Swiss and EU/EFTA labour market. The future employer must take the necessary steps to obtain a work permit from the cantonal migration and labour market authorities. Depending on his or her nationality, he or she may also need a visa.
A permit can also be issued for self-employed gainful activity. However, if a third-country national wishes to take up residence based on self-employment, he or she must take care of the application by himself/herself. The issuance of a residence permit depends on whether the self-employed activity is in the overall economic interest of Switzerland. This is the case, for example, if a service is to be offered for which there is a strong demand and no oversupply, and if jobs are to be created. Consequently, a business plan and financial statements must be submitted with the application. The applicant must also prove that the self-employed activity will generate enough income to cover the costs incurred in the business as well as the cost of living. In addition, the applicant must be able to procure the necessary equipment or business premises.
After entering the county, the third country applicant must register with the resident’s registration office at his or her place of domicile in Switzerland within 14 days. The commencement of gainful employment is only permitted after registration has been completed.
The spouses of persons with Swiss citizenship, a permanent residence permit, or a long-stay B permit do not need to apply for a work permit, as their right to work will be automatically issued as part of their family-reunification-based residence permit.
2.2.2. Residence without gainful activity
Third-country nationals who are no longer gainfully employed, are at least 55 years old, have special personal ties to Switzerland and can provide the necessary financial means can apply for a residence permit with the competent migration office. Special ties to Switzerland include, for example, longer periods of previous residence in Switzerland, intensive business or private relationships or close relationships with close relatives. Even if all requirements are met, pensioners are not entitled to a permit. The decision is left to the discretion of the authorities.
The cantons may also grant residence permits to third-country nationals if the applicants can prove that significant fiscal interests exist. The applicants must prove that they will move their centre of life to Switzerland and that they will reside in Switzerland for most of the time. In the case of admission due to significant cantonal fiscal interests, any gainful activity can only be carried out abroad. This does not apply to the management of one’s own assets.
2.3. Requirements for UK nationals (Brexit)
As a result of the United Kingdom’s exit from the European Union, UK nationals are, in Switzerland, no longer considered EU citizens but third-country nationals as of 1 January 2021. UK citizens who have been granted a residence permit before this date could retain it.
In order to pursue gainful employment in Switzerland, newly arrived UK nationals are subject to the same entry requirements as third-country nationals as of 1 January 2021. The same rules apply to UK nationals who wish to relocate to Switzerland without gainful activity.
Switzerland and UK entered into a Service Mobility Agreement which applies as of 1 January 2021 and allows service providers from the UK to work in Switzerland up to 90 days a year without a work permit. Only a notification obligation is required. Switzerland and the United Kingdom have prolonged the respective agreement until 31 December 2025.
3. Taxation
3.1. Individual taxation
3.1.1. Income and wealth taxes
In general, persons resident in Switzerland are subject to income tax on their worldwide income and to wealth tax on their worldwide assets. Household goods and personal effects are, in principle, exempt from wealth tax. Real estate properties located abroad and the income therefrom are also exempt from wealth and income taxes. Such properties must, however, be declared to the Swiss tax authority, as they are relevant for the determination of the applicable tax rates (progression). If assets are held in trusts or similar structures, such vehicles need to be disclosed to the tax authorities and preferably ruled in advance to avoid any adverse tax consequences, especially at the death of the settlor or founder. In many cases, such structures are treated in Switzerland as tax transparent at the level of the settlor or of the beneficiary(ies), depending on who has control over the assets.
Income tax is levied at federal, cantonal and communal levels, whereas wealth tax is levied at cantonal and communal levels, but not at federal level. The applicable tax rates vary considerably depending on the canton and commune of residence of the taxpayer and are generally progressive.
Qualifying dividends from participations of at least 10% in the capital of a corporation are partially exempt from personal income tax. The exemption at federal level amounts to 30%, meaning that only 70% of the dividends are taxed at the ordinary rate. The extent of the exemption at cantonal level vary again among cantons.
3.2. Taxation of capital gains
In principle, there is no capital gains tax on privately held movable property (i.e. shares and other securities) in Switzerland. For instance, gains from the sale of shares held in a company are, as a rule, not subject to taxation in Switzerland. However, in some cases capital gains on privately held movable property are requalified as taxable income (e.g., if the taxpayer is deemed to be a professional trader or in case of a sale to a corporation followed by a distribution of substance dividends within 5 years).
Capital gains from the sale of real estate located abroad are not subject to taxation in Switzerland either, but capital gains from the sale of real estate located in Switzerland are subject to real estate capital gains tax at cantonal level.
3.3. Lump-sum taxation
Expenditure-based taxation, also referred to as lump-sum taxation (“forfait fiscal” in French), is a simplified assessment procedure (i) for foreign nationals who are domiciled in Switzerland, (ii) who have not been subject to ordinary resident taxation in Switzerland or at least not within the last 10 years and (iii) who do not engage in any gainful activity (employed or self-employed) on Swiss territory. The lump-sum tax is levied at federal and cantonal levels in lieu of the ordinary income and wealth taxes. Most Swiss cantons offer this special regime.
Income is calculated based on the total annual global cost of living expended by the taxpayers for themselves and their dependents, with a minimum tax basis of CHF 400’000 for federal income tax and CHF 250’000 – 600’000 for cantonal income tax (varying among cantons). The tax rates applied to this alternative basis are those of the ordinary income tax. Depending on the canton, wealth tax is levied on the basis of e.g. 20 times the taxable income and applying the ordinary wealth tax rate, or as a surcharge on income tax.
Certain Swiss double tax treaties exclude taxpayers under lump-sum taxation from treaty benefits. However, taxpayers can generally opt for “modified lump-sum taxation” whereby they pay ordinary income and wealth taxes on the income and assets sourced in a treaty jurisdiction, while the other income and assets are subject to lump-sum taxation.
The specific rules of the lump-sum taxation regime are usually pre-discussed with the tax authorities of the canton where the individual or family wishes to take up residency by way of an advance ruling. Asset protection and estate planning structures must be disclosed to the Swiss tax authorities and included in the tax ruling. The authorities are quite used to dealing with trusts and foundations.
3.4. Inheritance and gift tax
Inheritance and gift tax is exclusively levied at cantonal and communal level. Except for the cantons of Schwyz and Obwalden, all cantons levy inheritance and gift tax. However, in most of the cantons spouses and descendants are exempted from inheritance and gift tax.
4. Swiss international private law
Swiss international private law is flexible and enables people who have relocated to Switzerland to stay connected to their home country. It is codified in the Federal Act on Private International Law (PILA).
4.1. Marital Law
When it comes to marital law, the PILA sets forth that a marriage validly celebrated abroad is recognised in Switzerland. Also, foreign decisions or measures relating to the effects of marriage are recognised in Switzerland if they were rendered in the state of domicile or habitual residence of either spouse or in the state in which the marriage was celebrated and the action cannot reasonably be expected to be brought in the state of domicile or habitual residence of either spouse.
Furthermore, marital property relations are governed by the law chosen by the spouses. The spouses may choose the law of the state in which they are both domiciled, the law of the place of celebration of the marriage or the law of the state of which either of them is a citizen. The choice of law must be made in writing or must result from the marriage contract. Unless the spouses agree otherwise, a choice of law made after the celebration of marriage has retroactive effect as of the celebration date.
4.2. Inheritance Law
Also, within the framework of inheritance law, foreign citizens residing in Switzerland may submit their estate by last will or contract of inheritance to the law of one of their states of citizenship. Such submission lapses if, at the time of death, the deceased no longer had such citizenship or had acquired Swiss citizenship. If a foreign person domiciled in Switzerland does not make a choice of law with respect to his or her estate, his or her estate is governed by Swiss law. Swiss inheritance law has been recently revised and the testator has now more freedom of disposal with regard to his estate and forced heirship. Since 1 January 2023 only the descendants, the spouse and the registered partner have a right to a compulsory portion, but no longer the parents. Now the forced heirship rights of descendants have been reduced and amount to 1/2 instead of 3/4 of their statutory succession rights. The spouse’s or registered partner’s right to a compulsory portion continues to be 1/2 of their statutory succession rights. If the deceased for example leaves descendants and a spouse or a registered partner, he or she may freely dispose of 50% of his or her estate and bequeath through a testamentary disposition the portion at free disposal, i.e. the other 50%, to any person of his/her choice, for example to a charitable foundation. Lastly it should be noted that Switzerland is a Contracting State to the Hague Convention of 5 October 1961 on the Conflict of Laws relating to the Form of Testamentary Dispositions which, in international inheritance matters, facilitates that a testamentary disposition made in accordance with foreign law be recognized in Switzerland as valid with regard to its form.
Even though Switzerland has not its own trust law, Switzerland has ratified the Hague Convention of 1 July 1985 on the Law Applicable to Trusts and on their Recognition. Trusts established under foreign law will therefore be recognized in Switzerland. Swiss authorities, especially tax authorities are used to dealing with trust structures.
5. Conclusion
In addition to the advantages that Switzerland has to offer in terms of political stability, security, high living standard and geographical location, it also offers an attractive, flexible and advantageous legal and tax environment for foreign nationals. For these reasons, it is well understandable that many foreigners wish to take up residence in Switzerland.
Authors
Patricia Guerra
Partner
Head Private Clients Zurich
Thaís Obrist-Bdine
Senior Associate Private Clients
Tax Expert
Fabienne Häusermann
Associate Private Clients
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