Thierry Obrist, a founding partner of the firm, has extensive expertise in Swiss and international tax law. Professor of tax law at the University of Neuchâtel and with many years of practical experience gained notably at a leading Zurich law firm, Thierry Obrist advises private individuals, SMEs and international groups across all areas of tax law and is regularly consulted on real estate taxation matters. Thierry Obrist is fluent in English, German and Italian.
Professor of Swiss, International and European tax law
Attorney
Invited researcher
Research assistant
Legal internship
PhD, summa cum laude (Blumenstein Foundation award and Walter Hug award)
LL.M./MAS in International Taxation
Admission to the Bar
Master in Law, bilingual French and German, magna cum laude
Co-director of a postgraduate program (Certificate of Advanced Studies) in SME taxation
Juristische Vorprüfung
Monographs and Books
Introduction to Swiss Tax Law, Les Abrégés collection, Helbing Lichtenhahn, Basel and Faculty of Law of the University of Neuchâtel
- Pages 377, 2015
Monographs and Books
Collection of Practical Cases in Business Law
- Pages 234, Stämpfli, Bern, 2014
Monographs and Books
The Concept of Systematic Realization in Swiss Tax Law, Change of Tax System and Income and Profit Tax, Doctoral Thesis from the University of Neuchâtel, Neuchâteloise Collection, Helbing Lichtenhahn, Basel
- Pages 612, 2012
Commentaries
Commentary on Art. 20 para. 3 FDITL (capital contribution principle) in Romand Commentary on the Federal Direct Income Tax Law (FDITL), Helbing Lichtenhahn, Basel (with Robert Danon)
- Forthcoming
Commentaries
Tax Aspects, in Practical Commentary on Matrimonial Law, François Bohnet/Olivier Guillod (eds.)
- Pages 2061 - 2135, 2016
Articles and Various Contributions
"Tax Incentives on Research and Development (R&D)", Swiss national report at the 2015 Congress of the International Fiscal Association (IFA) in Basel, in: Cahiers de Droit Fiscal International
- Pages 723 - 746, Amsterdam 2015
Articles and Various Contributions
Federal Court Tax Case Law in 2014, Chronicle co-edited by Thierry Obrist and Robert Danon, in RDAF 2015 II 3
- 2015 (with Denis Berdoz / Jérôme Burgisser / Robert Danon / Daniel de Vries / Raphael Gani / Per Prod'hom / Pietro Sansonetti)
Various Articles and Contributions
Federal Court Tax Jurisprudence in 2013 (eds. Robert Danon/Thierry Obrist), in Neuchâtel Jurisprudence Collection (RJN) 2013
- Pages 53-126, 2015 (with Robert Danon / Jeanine de Vries / Daniel de Vries / Jérôme Burgisser / Per Prod'hom / Emily Meller)
Various Articles and Contributions
International pressure on its corporate tax system: Switzerland will maintain its attractiveness through major tax policy changes, in Tax Notes International
- Pages 813-817, 2014
Various Articles and Contributions
Subjection of legal entities to ecclesiastical tax, still no change in jurisprudence, in Push-Service des arrêts
- Published on January 31, 2014
Various Articles and Contributions
Taxation and Ethics, the Limits of Legislation to Tackle Tax Avoidance, Some Thoughts from a Lawyer, in Ethics in Business Economics and Finance in Western, Central and Eastern Europe
- Published on the conference website, 2014
Various Articles and Contributions
The timing of taxation for employee stock plans linked to a lock-up period during which the employee risks losing the shares, in Push-Service des arrêts
- Published on November 19, 2013 (with Natassia Martinez)
Various Articles and Contributions
The end of Switzerland’s cantonal tax status is near, what’s next?, in Tax Notes International
- Pages 647-651, 2013
Various Articles and Contributions
Tax Law, in Law for Practitioners, Legislation – Doctrine – Jurisprudence, 2012/2013, UniNe, Neuchâtel
- Pages 103-119, 2013 (with Charlotte Rossat)
Articles and Various Contributions
Freedom of Religion and Church Taxes in Europe, in World Tax Journal (WTJ), Volume 5 - Issue 2, Amsterdam
- Pages 269-300, 2013 (with Luc Gonin)
Articles and Various Contributions
Taxation of Companies on Capital Gains on Shares under Domestic Law, EU Law and Tax Treaties, Swiss National Report, in EC and International Tax Law Series, Vol. 9, Guglielmo Maisto (ed.), Amsterdam
- Pages 1129-1196, 2013 (with Roland Pfister)
Articles and Various Contributions
Participation Exemption and Compliance with the Holding Period when Transforming a Sole Proprietorship Holding Participations into a Public Limited Company, in Digital Jurisprudence Comments, Case Law Push Service
- Published on March 26, 2013
Articles and Various Contributions
The Federal Court's Tax Jurisprudence in 2012 (eds. Robert Danon/Thierry Obrist), in Neuchâtel Jurisprudence Collection (RJN)
- Pages 41-103, 2012 (with Robert Danon / Jeanine de Vries / Daniel de Vries / Pierre-Alain Guillaume / Natassia Martinez)
Articles and Various Contributions
Loss Carryforward and Economic Continuity, Evolution of the Federal Court's Jurisprudence Regarding Loss Carryforward, in Administrative and Tax Law Review (RDAF), 2012 II
- Pages 387-406, 2012 (with Lino Haenni)
Articles and Various Contributions
The Concept of a Sportsperson in International Tax Law in Light of Recent OECD Work, in Rigozzi, Sprumont, Hafner (eds.), Citius, Altius, Fortius, Miscellany in Honour of Denis Oswald, Neuchâtel Collection, Helbing Lichtenhahn, Basel
- Pages 413-426, 2012
Various Articles and Contributions
The Swiss Ruling Procedure: Interplay with Exchange of Information Requests, in European Taxation, vol. 52, No. 10
- Pages 496-503, 2012 (with Peter Hongler)
Various Articles and Contributions
The Swiss Ruling Procedure: Conceptual Background and Concrete Application, in European Taxation, vol. 52, No. 9
- Pages 463-472, 2012 (with Peter Hongler)
Various Articles and Contributions
Change of status to a holding company: Is systematic realization a sacrosanct principle of Swiss tax law?, in IFF Forum für Steuerrecht (FStR)
- Pages 181-198, 2012-3
Various Articles and Contributions
Religious freedom and the financing of pastors' salaries through income tax, in Push-Service of Rulings
- Published on January 19, 2012
Various Articles and Contributions
Grundrechte und Steuerrecht: unerwartete Interaktionen?, Analyse am Beispiel nationaler und europäischer Menschenrechtsprechung in Jusletter
- Published on March 12, 2012 (with Luc Gonin)
Various Articles and Contributions
Federal Supreme Court tax jurisprudence in 2011 (eds. Robert Danon/Thierry Obrist), in Neuchâtel Case Law Collection (RJN) 2011, Neuchâtel
- Pages 75-112, 2012 (with Robert Danon / Jeanine de Vries / Daniel de Vries / Pierre-Alain Guillaume / Natassia Martinez)
Various Articles and Contributions
Tax Law, in Law for the Practitioner, legislation – doctrine – jurisprudence, 2011/2012, UniNe, Neuchâtel
- Pages 73-88, 2012
Articles and other contributions
Letter from Amsterdam… (note on the exemption system known as "the 30% rule" in effect in the Netherlands), in Plaidoyer, n°4
- Page 23, 2011
Articles and other contributions
Taxation of partnerships and branches, in Switzerland Business & Investment Handbook, Orell Füssli Verlag AG/John Wiley & Sons Ltd
- Pages 390 – 401, 2011 (with Robert Danon and Denis Berdoz)
Articles and other contributions
Privatization and hidden capital contributions – Tax treatment of the dissolution of a provision created while the company was exempt, in Push-Service des arrêts
- Published on February 10, 2011
Articles and other contributions
The tax case law of the Federal Tribunal in 2010 (ed. Robert Danon/Thierry Obrist), in Recueil de jurisprudence Neuchâteloise (RJN) 2010, Neuchâtel
- Pages 139 - 173, 2011 (with Robert Danon / Jeanine de Vries / Daniel de Vries / Pierre-Alain Guillaume).
Articles and other contributions
Religious freedom and liability to ecclesiastical tax for legal entities, in Push-Service des arrêts
- Published on December 14, 2010 (with Eloi Jeannerat)
Articles and other contributions
Tax law, in Law for the Practitioner, legislation – doctrine – jurisprudence, 2009/2010, UniNe, Neuchâtel
- Pages 109-122, 2010 (with Lino Haenni)
Articles and other contributions
Restructuring of partnerships and partial taxation of commercial participation returns, a new realization event according to the tax system? Critical analysis of the FTA's position, in Zeitschrift für Gesellschafts- und Kapitalmarktrecht (GesKR), No. 4
- Pages 527-532 (with Robert Danon)
Various articles and contributions
The theory of old reserves within the framework of Art. 15 of the Savings Tax Agreement, in Jusletter
- Published on August 23, 2010
Various articles and contributions
The theory of "old reserves" in international tax law – Commentary on Federal Administrative Court judgment A-2744 of March 23, 2010, in Revue fiscale (RF/StR), No. 9
- Pages 621-629, 2010 (with Robert Danon)
Various articles and contributions
Residence of Individuals under Tax Treaties and EC Law, Swiss national report, in EC and International Tax Law Series, Vol. 6, (ed. Guglielmo Maisto), IBFD, Amsterdam
- Pages 541-482, 2010 (with Roland Pfister)
Various articles and contributions
Federal Court tax jurisprudence in 2009, (ed. Robert Danon), in Neuchâtel Case Law Collection (RJN) 2009, Neuchâtel
- Pages 41-78, 2010 (with Robert Danon / Jeanine de Vries / Daniel de Vries / Pierre-Alain Guillaume)
Various articles and contributions
Tax Law, in Law for the Practitioner, legislation – doctrine – jurisprudence, 2008/2009, UniNe
- Pages 97-105, 2009 (with Robert Danon)
Various articles and contributions
No strict liability for legal entities in criminal tax law, in Push-Service des arrêts
- Published on June 29, 2009 (with Alain Barbezat)
Articles and various contributions
Independent gainful activity in tax law and private law – a comparative analysis of the concept, in Law without Compartments: Interferences and Interdependence between Private Law and Public Law (eds. Jean-Philippe Dunand/Pascal Mahon), Geneva, Zurich, Basel
- Pages 457-481, 2009
