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 Martin 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 Martin 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)
- Arm's Length Principle from a Swiss Perspective: Profit Allocation to Inbound and Outbound Permanent Establishments, INTERTAX, Vol. 50 (2022), Issue 1, S. 66-81 (peer-reviewed, with Vikram Chand und Natassia Burkhalter)
- Emigration, ExpertSuisse seminar, Zurich, 17 November 2021 (with Annette Walk, Zurich Tax Authority)
- Emigration, in: Martin Zweifel, Michael Beusch, Peter Riedweg, Stefan Oesterhelt (Hrsg.), Kommentar zum Schweizerischen Steuerrecht, Umstrukturierungen (with Peter Riedweg; erscheint 2022)
- LexisNexis International Corporate Procedures, Switzerland, 2016-2021 (with Ueli Huber)
- Kommentierung zu Amtshilfeverfahren und Rechtsmittel, in: Martin Zweifel, Michael Beusch, Stefan Oesterhelt (Hrsg.), Kommentar zum Schweizerischen Steuerrecht, Amtshilfe, Basel 2020 (with Michael Urwyler)
- 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 (with Stefan Oesterhelt; new edition planned for 2022)
- Das Kontokorrent im schweizerischen Bankgeschäft, Zürich 2020 (Diss. iur. Bern 2019)
- Le droit bancaire privé suisse 2013-2014 – Das schweizerische Bankprivatrecht 2013-2014, SZW / RSDA 2014, S. 418-434 (with Luc Thévenoz, Susan Emmenegger und Endrit Poda)
- Jahrbuch Junger Zivilrechtswissenschaftler 2013, Metamorphose des Zivilrechts, Berner Tagung, 4 to 7 September 2013, Stuttgart u.a. 2014, Herausgeberschaft (with Regula Kurzbein et al.)
- 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 5.- 8. September 2012, Richard Boorberg Verlag, Stuttgart u.a. 2013, S. 285 – 307
- German
- English
- French
- All Swiss Courts
- Advestra advises Easyfairs International SA on the acquisition of SOHO HOLDING SA
- Advestra advises UBS Switzerland AG on the financing provided to Vision Group in connection with Vision Group's merger with LensOnline Group
- Advestra advised the banking syndicate on the placement of EUR 500 million guaranteed bonds by SIX Group
- Advestra advises UBS, Bank of America, Zürcher Kantonalbank and the other members of the banking syndicate on DocMorris' rights offering
- Advestra advises Amboro Capital GmbH on the formation and structuring of a Swiss-based Search Mandate Structure (inspired by search funds set up in other jurisdictions)
- Advestra advises German Equity Partners IV on Sale of Swiss Healthcare Group Uroviva to Affidea
- Advestra advises Banque Cantonale de Genève on its inaugural EUR-Bonds of EUR 500 million
- Advestra advised Sandoz on the combined issuance of EUR 500 million bonds and CHF 400 million bonds in aggregate
- Advestra advises Galderma on its inaugural EUR 500 Million bonds and its Dual Tranche of CHF 435 Million bonds
- Advestra advises SIG Group on the placement of EUR Bonds in the amount of EUR 625 million