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Partner, Attorney at Law and Certified tax expert at burckhardt AG | Editor of taxlawblog.ch | Master of Law (University of Lucerne) | Business Lawyer FH (ZHAW) | Author of various publications and lecturer on tax law | Member of Swiss Bar Association (SAV), Zurich Bar Association (ZAV), Association Internationale des Jeunes Avocats (AIJA) and International Fiscal Association (IFA)

Former author

Peter is a partner, lawyer and Certified tax expert at Burckhardt Attorneys at Law as well as editor & author at taxlawblog.ch

Education + Training

ZHAW (BSc in Business Law, 2010) | University of Lucerne (MLaw, 2012) | Admission to the bar (2014) | Certified tax expert (2018).

Work experience:

Associate in a fiduciary office in Olten (2005-2007) | Trainee in an auditing firm in Zurich (2009) | Substitute in a commercial law firm in Zurich (2012-2013) | Judicial internship at the District Court of Willisau (2014) | Attorney at law in a law firm in Zurich (since 2015).

publications

The unpunished voluntary declaration of natural persons, in: Jusletter, 26 February 2018 "

Tax liability of international holding companies, in: WEKA VAT Newsletter 06, June 2017

New Proposal for Swiss Corporate Tax Reform, in: Insights Vol. 4 No. 6, 2017 [with Dr Natalie Peter] "

Swiss Corporate Tax Reform Postponed, in: Insights Vol. 4 No. 2, 2017 [together with Dr Natalie Peter] "

Tax liability of a Liechtenstein company based on actual administration, in: dRSK Weblaw, January 2017 "

Punitive fines do not constitute a business-related expense for legal entities, in: dRSK Weblaw, November 2016 "

Wage or dividend, in: Zürcher Wirtschaft 3/2016 "

Federal Court

Decisions of the Swiss Federal Supreme CourtCW 18 - 2025)

Overview of the tax rulings of the Swiss Federal Supreme Court published between April 28 and May 4, 2025.

Federal Administrative Court

Decisions of the Swiss Federal Administrative CourtCW 18 - 2025)

Overview of the tax rulings of the Swiss Federal Administrative Court published between April 28 and May 4, 2025.

News (Confederation & Cantons)

FTA publishes amendments to VAT practice on the subject of security deposits

On April 29, 2025, the Federal Tax Administration (FTA) published adjustments to VAT practice.

News (Confederation & Cantons)

Updated FTA estimate on the system change for residential property taxation and distribution effects

In the Federal Council's response to the Widmer interpellation (24.4660), updated estimates of the financial impact of a reform of imputed rental value taxation were promised, taking into account additional interest rate scenarios and the distribution effects. The FTA has made these updates and published them.

News (Confederation & Cantons)

Federal Council wants to amend the minimum taxation ordinance

At its meeting on April 30, 2025, the Federal Council opened the consultation on an amendment to the Minimum Tax Ordinance (MindStV). The Minimum Tax Ordinance is to be supplemented by the rules on the international reporting obligation (GloBE Information Return, GIR).

Federal Administrative Court