Dr. Philipp Ziegler
Taxes; Business Enterprises and Entrepreneurs; Public Law; International Law; Family Law, Inheritance and Estates
Dr. Philipp Ziegler is a partner at Lenz Caemmerer in Basel and advises companies and private individuals primarily on Swiss national and international tax law. He studied and obtained his doctorate at the University of Basel. He is a certified tax expert and has been admitted to all Swiss courts as a lawyer since 2000. In addition to his legal practice, he is a lecturer in corporate tax law at the University of Applied Sciences and Arts Northwestern Switzerland and a judge on the Tax Appeals Commission of the Canton of Basel-Stadt.
Areas of activity
- Business Enterprises and Entrepreneurs
- Family Law, Inheritance and Estates
- International
- Public Sector
- Taxes
Fields of Law
- Administrative Law
- Bankruptcy and Restructuring
- Corporate (Business Enterprises and Entrepreneurs)
- Corporate Succession (Business Enterprises and Entrepreneurs)
- Corporate Succession (Family Law, Inheritance and Estates)
- Corporate Tax
- Criminal Tax Law
- Entity Formations
- Estates and Inheritances (Business Enterprises and Entrepreneurs)
- Legal Assistance (International)
- Mergers & Acquisitions
- Public Associations and Foundations
- Tax Law
- Taxation of Natural Persons
Short biography
- Born 1971 in Basel
- Studied Law at the University of Basel
- Licentiate of Law, University of Basel, 1995
- PhD in Law, University of Basel, 2000
- Admitted to the bar in 2000
- Swiss certified tax expert since 2004
- Tax advisor with an international audit firm in Zurich (2001 – 2007) and in New York (2006)
- Tax advisor in the Zurich office of an international tax boutique firm (2007 – 2010)
- Tax advisor with an international audit firm in Zurich (2010 – 2013)
- With Lenz Caemmerer since 2013
- Judge at the Tax Court for the canton of Basel-City since 2020
- Publications in the field of national and international taxation as well as civil procedure
- Languages: German, English, French
Publications
- Kommentar zum Steuergesetz des Kantons Basel-Stadt, hrsg.v. Tarolli Schmidt Nadia / Villard Alain Bienz Andreas / Jaussi Thomas, Basel 2019, Kommentierung der §§ 11, 17, 59 – 63, 134a, 230 -232 (tw. mit Adrian Rüegg).
- Withholding Tax on Some Debt Instruments May End, in: Tax Notes International, 12.9.2011, S. 795 (mit Dr. oec. HSG Stephan Baumann).
- Entwicklungen im internationalen Steuerrecht, in: SteuerRevue Nr. 6/2007, S. 394ff. und Nr. 12/2006, S. 862ff. (mit Markus F. Huber / Heiko Kubaile / Gregor Freimoser / Jürgen Raab).
- Kommentar zum Schweizerischen Steuerrecht Band I / 2a, Bundesgesetz über die direkte Bundessteuer (DBG) 2. Auflage, hrsg. v. Zweifel / Athanas, Art. 65 DBG, zusammen mit Peter Brülisauer.
- Der Steuer- und Investitionsstandort Schweiz, Heiko Kubaile / Walter Jakob / Roland Suter, NWB-Verlag, 2006 (Bereich: Besteuerung natürlicher Personen; mit Roland Suter).
- Zeitpunkt der geldwerten Leistung: Überlegungen bei simulierten und nicht marktkonformen konzerninternen Darlehen, in: IFF Forum für Steuerrecht 2/2005, S. 111ff. (mit Dominik Bürgy).
- Von der Rechtsmittelvielfalt zur Einheitsbeschwerde: Bestandesaufnahme – Probleme – Lösungsvorschläge, Dissertation Basel, 2000.
Various other articles in finance and business publications on topics such as withholding tax, Switzerland as a business location, and administrative assistance.
Dr. Philipp Ziegler
Advocate