In its judgment of 5 October 2021 (case no. 2C_891/2020), the Federal Supreme Court upheld the decision of the Federal Administrative Court of 18 September 2020 (case no. A-7028/2018), which had established that the proceeds of a Swiss taxable person for VAT purposes from the resale of a position of own shares («own shares») . Peter Reinarz also has extensive practical experience in general commercial law. He is a member of the Board of Directors of the European sales company of a major medical device manufacturer. In its judgment of 11 March 2019 (case no. 2C_34/2018), the Federal Supreme Court upheld a decision of the Court of the Canton of Geneva, according to which it is in principle possible for a Swiss holding company to carry out a tax-neutral split, so that the existing holding company has only one. By judgment of 27 November 2020 (Az. 2C_835/2017), the Federal Supreme Court («FSK») upheld a decision of the Federal Administrative Court («BVG») of 24 August 2017 (decision no. A-1462/2016) concerning an issue of individual tax residence raised in the context of certain applications for reimbursement of withholding tax on dividends (WHT) which. Education: Lic. iur.
iur.., University of Zurich Certified tax expert, ExpertSuisse Member of the Zurich Bar and the Swiss Bar Association Tax question to be examined On 6 February 2020 (case no. 2C_510/2018), the Federal Supreme Court ruled on the tax classification of a pension benefit from a Swiss pension plan for a person residing in Thailand within the meaning of federal and cantonal withholding taxes on old-age benefits. As a partner at BÄR & Karrer AG in Switzerland, Peter Reinarz has extensive experience in all corporate and personal tax matters. He focuses particularly on corporate tax planning, cross-border structuring of corporate and corporate transactions, and the taxation of financial institutions and their products. In addition, he regularly handles complex tax issues of high-net-worth families.