David Hürlimann

David Hürlimann

Managing Partner
Attorney at Law, Certified Tax Expert

CMS von Erlach Poncet Ltd.
Dreikönigstrasse 7
P.O. Box
8022 Zurich
Switzerland
Languages French, English, German

David Hürlimann’s practice focuses on tax law, in particular taxation of groups, merger & acquisition, corporate restructuring, international tax and tax accounting. Other areas of his tax practice include banking, executive compensation and tax planning for high net worth individuals.

David Hürlimann graduated from the Universities Zurich and Geneva in 1998. After serving as a law clerk at the District Court of Zurich for two years, he was admitted to the bar of Zurich in 2001. From 2001 to 2005 he worked as a tax lawyer with the Zurich law firm Homburger. In 2004 he qualified as a Swiss Certified Tax Expert. From 2006 to 2008 he was Head Corporate Taxes with Sulzer, a publicly listed Swiss industrial group. David Hürlimann joined our company in 2008 as a partner.

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David Hürlimann heads the tax team at CMS. “He has very good technical skills, manages a team well and provides top-level service and care to clients,” enthuse clients.

Chambers Europe 2015, Tax, Switzerland

Relevant experience

  • Assisting international groups in transfer pricing matters (documentation, tax audits)
  • On-going tax compliance support for Swiss groups
  • Tax advice in numerous M&A projects
  • Tax advice in connection with recapitalisation matter
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Education

  • 2004 Eidgenössisches Steuerexpertendiplom
  • 2001 Anwaltspatent (Zürich)
  • 1998 Rechtsstudium, Universitäten Zürich und Genf (magna cum laude)
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Memberships

  • Zurich and Swiss Bar Association
  • Swiss Institute of Certified Accountants and Tax Consultants
  • International Fiscal Association IFA
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Publications

  • Switzerland Relaunches Corporate Income Tax Reform, Bloomberg BNA, Tax Planning International Review, July 2017
  • Update on the Corporate Tax Reform III in Switzerland, Bloomberg BNA, Tax Planning International Review, February 2017
  • Echanges de renseignements avec la Suisse : derniers développements En savoir plus sur − Les Echos Patrimoine, 07/2016
  • "Überblick über die Besteuerung von Restrukturierungen und Sanierungen in der Schweiz", Steueroptimierte Gestaltungen in Restrukturierung, Sanierung und Insolvenz, CMS Hasche Sigle, 06/2015
  • Verjährungsregelungen bei der Verrechnungssteuer, von David Hürlimann und Mark Cagienard, in: zsis) − Zeitschrift für Schweizerisches und Internationales Steuerrecht − BestCase, 2011, BestCase Nr. 5.
  • Dernières évolutions du forfait fiscal en Suisse, 05/2011
  • Le forfait suisse se fait fort cher, 03/2011
  • Gerichtliche Bestätigung der Altreservenpraxis, von David Hürlimann und Mark Cagienard, in: zsis) − Zeitschrift für Schweizerisches und Internationales Steuerrecht − BestCase, 2010, BestCase Nr. 10.
  • Unternehmerfreundlicher Ansatz des Bundesverwaltungsgerichts bei der Abschreibung von Vorsteuern im Rahmen der Einlageentsteuerung, von David Hürlimann und Mark Cagienard, in: zsis) − Zeitschrift für Schweizerisches und Internationales Steuerrecht − BestCase, 2010, BestCase Nr. 5.
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Expertise

11/07/2013
CMS Tax Con­nect e-Guide: Trans­fer Pri­cing
Man­aging doc­u­ment­a­tion re­quire­ments in 30 coun­tries

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28/02/2018
Private Cli­ents
01/08/2017
CMS ad­vises Kreuz­fahrt­berater.de on sale to Brit­ish...
21/07/2017
Switzer­land Re­launches Cor­por­ate In­come Tax Re­form
28/07/2016
Cor­por­ate Tax Re­form III passed by Swiss Par­lia­ment
17/06/2015
Trans­fer Pri­cing
A stra­tegic ap­proach for glob­al busi­ness per­form­ance
17/06/2015
Steuerop­ti­mierte Gestal­tun­gen in Re­struk­tur­i­er­ung,...
02/05/2015
News­let­ter Tax: Trans­fer Pri­cing
11/07/2013
CMS Tax Con­nect e-Guide: Trans­fer Pri­cing
Man­aging doc­u­ment­a­tion re­quire­ments in 30 coun­tries