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Julien Witzig

Counsel

Contact
CMS von Erlach Partners Ltd
Esplanade de Pont-Rouge 9
PO Box 1875
1211 Geneva 26
Switzerland
Languages English, French

Julien Witzig practices as an attorney in the Tax Department of CMS Geneva. His practice focuses on the taxation of individuals and companies, as well as administrative assistance in tax matters.

He provides advice and assistance to individuals and companies in the context of administrative or judicial proceedings.

For individuals, the topics covered relate to tax liability, expenditure-based taxation, real estate tax, participation plans, taxation of trusts, collective investment schemes, taxation of self-employed persons and the sale of companies or businesses.

The activity deployed for companies includes tax aspects related to financing, restructuring or reorganization of companies, purchase or sale of companies, questions related to withholding tax, stamp duty, value added tax or municipal business tax.

He also represents his clients in criminal tax law proceedings.

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Memberships & Roles

  • Geneva Bar Association (ODAGE)
  • Swiss Bar Association (FSA)
  • Western Switzerland Association of Certified Tax Experts (OREF)
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Publications

  • Regular contributions to the iusNet Droit Fiscal periodical, https://droit-fiscal.iusnet.ch/
  • Les employés de banque. D'accord. Et les autres?, published by Allnews, 13 août 2020.
  • Refund of Swiss Withholding Tax on dividend payments to foreign companies: Requirement of beneficial ownership, Global Tax Weekly published by Wolters Kluwer, Issue 115, January 22, 2015
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Lectures list

  • University of Geneva UNIGE, LL. M. Tax, teachings within the framework of the teaching module 15, Audit - criminal tax law - international assistance and mutual assistance in tax matters - tax litigation, 2022
  • OREF and EXPERTsuisse, teachings within the framework of the preparation seminar for the candidates to the federal exam for the tax expert diploma, July 2021 & 2022
  • OREF and EXPERTsuisse, Autumn seminar entitled "Selected aspects of the taxation of legal persons", Sanitation: practical problems, September 2021
  • Young IFA Network YIN, Third parties in the administrative assistance procedure, March 2021
  • University of Geneva UNIGE, DAS Accounting and financial management, teachings in the direct taxation course, 2018 to 2021
  • University of Geneva UNIGE, CAS Financial Management, teachings in the direct taxation course, 2018 to 2021
  • Association genevoise de droit des affaires AGDA, New developments in company taxation: practical approach and tools for managers, Implementation of RFFA in the cantons, June 2020
  • Chambre genevoise immobilière CGI, Case law developments in the field of real estate taxation, Property tax meeting, December 2019
  • Academy & Finance, Economic substance and new anti-abuse measures: what challenges for holding companies and domiciliation services? June 2016
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Education

  • 2019 – Certified tax expert exam (Switzerland)
  • 2010 – Bar exam, Geneva (Switzerland)
  • 2010 – CAS in Criminal Justice, HES-SO University of Applied Sciences and Arts Western Switzerland (Switzerland)
  • 2007 –  LL. M. French Law & European Law, University Paris 1 Panthéon-Sorbonne (France)
  • 2006 – Law degree, University of Geneva UNIGE (Switzerland)
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Expertise

Feed

31/10/2023
CMS advised Druz Family in 55% stake sale of VMD Group to Corticeira Amorim
CMS Switzerland advised the Druz family, the owners of VMD Group, in the sale of a majority (55%) stake in the Group to the Portugal-based Corticeira Amorim, S.G.P.S., S.A., acting through its subsidiary Amorim Cork S.A. VMD Group, comprising Chaillot Bouchons SA, Suboeno SA and PM Œnologie Consulting Sàrl, is Switzerland's leader in the production of cork stoppers and the distribution of oenological products. The Group, established in the late 19th Century as a family business, is led by Vanessa Druz – a fourth generation family member. Amorim group is the world’s largest cork producer and one of the most dynamic Portuguese multinationals with almost 150 years of experience in the industry and presence in hundreds of countries around the globe. The synergies created through this transaction will allow VMD to further its development goals, combining technology, know-how and tradition to produce top-quality products and solutions tailored to the needs of its customers. The CMS Tax and Corporate / M&A team led by Andrio Orler and Pascal Favre, comprised Kevin Marcato, Julien Witzig, Maëlle Imloul and David Müller. CMS worked side by side with RSM Switzerland's Corporate Finance team led by Daniel Rochat and Jean-Yves Bonvin, and comprising Elizabette Carreiras and Benjamin Gibello. CMS Switzer­landAndrio Orler, Partner, TaxPascal Favre, Partner, Corporate / M&AKevin Marcato, Associate, Corporate / M&AJulien Witzig, Counsel, TaxMaëlle Imloul, Paralegal, TaxDavid Müller, Attorney Trainee, Corporate / M&ARSM Switzerland Corporate Finance Team Daniel RochatJean-Yves BonvinElizabette Car­reir­as­Ben­jamin Gibello
25/10/2023
Swiss Federal Tax Administration updates tax information on cryptocurrencies
On 19 October 2023, the Swiss Federal Tax Administration updated its tax information on crypto­cur­ren­cies. This Information describes the operation of a blockchain as well as mining and staking, and also...