Trainee with Meyerlustenberger Lachenal (since 2015)
Associate with the Brazilian law firm Lobo & de Rizzo Advogados (2013)
Trainee with the French law firm Bredin Prat Cabinet d'Avocats (2012)
Trainee with the Brazilian law firm Machado Meyer Sendacz e Opice Advogados (2009-2010)
University of Lucerne, Master in Law (since 2014)
University Paris I - Panthéon-Sorbonne, Master in Business Law (2011-2012)
University of São Paulo, lic.iur. (2006-2011)
Portuguese, English, French, German
The Federal Council recently initiated a consultation on a bill regarding the tax treatment of fines and financial penalties. According to the bill, fines and other punitive financial penalties imposed against companies should not be tax deductible. However, non-punitive profit disgorgement penalties should remain tax deductible. The consultation on the bill is open until April 11 2016.
The Swiss tax authority recently published a circular letter concerning the interest rates applicable to intragroup financing for fiscal year 2015. The interest rates are applicable to loans granted in Swiss francs from January 1 2015. Provided that interest payments between related parties are within the boundaries of the circular, such payments will be considered to be at arm's length.