Dr. Céline Martin
Tax Partner | Attorney at Law | Swiss Certified Tax Expert
T. +41 44 244 06 78 | +41 76 433 53 21
celine.martin@advestra.ch
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Céline advises corporate clients and entrepreneurs in domestic and international tax law.
Her practice focuses on ongoing tax planning and transfer pricing, reorganizations, relocations, capital market transactions and acquisitions as well as employee share plans and successions.
She has long-standing experience in tax procedures and represents clients in the communication with Swiss authorities and in appeals.
Céline is an attorney at law and economist with a qualification as Swiss certified tax expert. Legal 500 includes her in its rankings in recognition of her work. She regularly publishes and speaks on her areas of expertise.
Corporate
- Advising several MNE in the restructuring and sale of major parts of their business
- Advising national and international financial institutions in the issue of capital market instruments
- Setting-up employee share plans for Swiss companies
- Advising on tax matters in connection with COVID-19 measures, in particular remote working policies as well as setting-up of interim financing and a group international relief fund
Individuals
- Advising founders in the sale of their mature start-up
- Advising entrepreneurs in the succession of their business
- Setting-up succession-based wealth and participation structure for families
International
- Setting-up of new transfer pricing policy for MNE
- Defending profit allocation and transfer pricing policy of MNE in discussions with tax authorities
- Advising MNE regarding international restructuring measures and exit taxation matters
Disputes and Proceedings
- Representation of an MNE in appeal procedures regarding international profit allocation and transfer pricing
- Representation in appeal procedures regarding intercantonal profit allocation and transfer pricing
- Representation and advise in procedures regarding Swiss VAT and import duties
VAT
- Representation and advise in appeal procedures regarding Swiss VAT
- Advice on VAT in business restructurings and acquisitions
Real Estate
- Setting-up and implementing a restructuring plan for a large Switzerland-based real estate property group
- Tax-neutral restructurings of large real estate holdings
- Advised on the acquisition and sale of high-value private and business property
- Associate at a leading Swiss law firm (2015-2021)
- Part-time expert judge at the administrative court of the canton of Aargau (since 2019)
- Swiss Certified Tax Expert (2018)
- University of Hagen: B.Sc. in Economics (2014)
- University of Berne: Dr. iur. (2014)
- Admission to the bar of the canton of Aargau (2011)
- University of Zürich: lic. iur. (2009)
- King's College London: Diploma in Legal Studies (2007)
- Trainee and client advisor at a major Swiss bank (2001-2004)
- Zurich Bar Association (ZAV)
- International Association of Young Lawyers (AIJA)
Academic publications
- Céline Martin
- Stefan Oesterhelt
Kommentierung zu Art. 24 Abs. 3 ff. StHG (Umstrukturierungen)
in: Martin Zweifel, Michael Beusch (Hrsg.), Kommentar zum Schweizerischen Steuerrecht, Bundesgesetz über die Harmonisierung der direkten Steuern der Kantone und Gemeinden (StHG), Basel 2017 (new edition 2022)
- Peter Riedweg
- Céline Martin
Emigration von juristischen Personen (inkl. Übertragung von Vermögenswerten ins Ausland und Sitzverlegung)
in: Kommentar zum Schweizerischen Steuerrecht: Umstrukturierungen, 2022, IV. Kapitel, § 11; Helbing Liechtenhahn Verlag, 2022
- Céline Martin
- Michael Urwyler
Kommentierung zu Amtshilfeverfahren und Rechtsmittel
in: Martin Zweifel, Michael Beusch, Stefan Oesterhelt (Hrsg.), Kommentar zum Schweizerischen Steuerrecht, Amtshilfe, Basel 2020
- Céline Martin
Das Kontokorrent im schweizerischen Bankgeschäft
Diss. , Zurich 2020, Berne 2019
- Céline Martin
- Luc Thévenoz
- Susan Emmenegger
- Endrit Poda
Le droit bancaire privé suisse 2013-2014 – Das schweizerische Bankprivatrecht 2013-2014
in: SZW / RSDA, p. 418-434, 2014
- Céline Martin
Die AGB der Schweizer Banken – eine rechtsvergleichende Betrachtung der im Jahr 2012 revidierten AGB-Kontrolle nach Schweizer Recht am Beispiel des Bankgeschäfts
in: Matti Hauer u.a. (Hrsg.), Jahrbuch Junger Zivilrechtswissenschaftler 2012, Macht im Zivilrecht, Berliner Tagung, Richard Boorberg Verlag, p. 285 – 307, Stuttgart 5 - 8 September 2012
Newsletters and trade publications
- Céline Martin
- Vikram Chand (peer-reviewed)
- Natassia Burkhalter (peer-reviewed)
Arm's Length Principle from a Swiss Perspective: Profit Allocation to Inbound and Outbound Permanent Establishments
in: INTERTAX, Vol. 50, Issue 1, p. 66-81, 2022
- Céline Martin
- Ueli Huber
LexisNexis International Corporate Procedures
Switzerland, 2016-2021
- Céline Martin
- Regula Kurzbein et al.
Jahrbuch Junger Zivilrechtswissenschaftler 2013, Metamorphose des Zivilrechts
Berner Tagung, Stuttgart 4 - 7 September 2013
Speaking Engagements
- Céline Martin
- Annette Walk (Kantonales Steueramt Zürich)
Emigration
Seminar ExpertSuisse zum Thema Umstrukturierungen, 17. November 2021
- German
- English
- French
- All Swiss Courts