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Tanja Schaub

Counsel
Certified Tax Expert

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

Tanja Schaub is a tax lawyer and Swiss Certified tax expert with a focus on corporate tax, real estate taxation, private clients and social security matters – all on domestic and international level.

In the area of corporate tax law she focuses on group reorganisations, financial restructuring measures, tax audit support, treaty protection and transfer pricing. When advising private clients she specialises in matters such as relocation, representation in voluntary disclosure procedures and support in estate cases. With regard to real estate taxation she serves corporate investors and real estate funds, mainly in transactions, as well as private clients in questions of tax valuations and capital gains taxation, both in estate cases and sales processes. Further, she advises HR departments or individuals in matters of payroll taxes including social security obligations and represents them in the respective procedures.

Tanja Schaub has advised clients in a variety of tax matters working closely with other specialists from the Private Clients, Real Estate, M&A or Employment Law teams as well as with other tax advisors from around the world.

Tanja Schaub graduated from the University of Zurich in 2002 and joined a Big 4 firm. Until 2010 she worked there as a member of the international corporate tax team serving global enterprises, Swiss mid-sized companies as well as real estate funds, specializing in M&A, restructuring and real estate taxation. In 2006 she qualified as Swiss Certified Tax Expert. In 2010 Tanja Schaub joined our firm as an associate. She was nominated Counsel of our firm in 2014.

Some of her strengths include organisational skills, a swift understanding of tax issues, the ability to provide feasible advice also in complex cases and support in its implementation.
In her spare time, Tanja Schaub likes to read numerous books and, weather allowing, to play golf.

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Relevant experience

  • Advising tax efficient reorganisations (mergers, splits etc.) and financial restructurings (profit tax, stamp duty etc. including obtaining tax rulings) as well as post reorganisation tax loss carry forward protection
  • Advising a number of international groups on cash repatriation matters (treaty application, dividend withholding tax issues)
  • Assisting international groups in the transfer of operating assets or the reorganisation of the supply chain and the related transfer pricing matters (documentation, tax rulings)
  • Assisting in tax audits both for corporate income tax and withholding tax
  • Tax compliance, both corporate and individual, especially when involving non-Swiss assets (branches, real estate, partnerships) or for non-resident taxpayers holding Swiss assets
  • Tax provision calculations and tax accounting
  • Advising HR departments in a wide area of tax matters (payroll tax, social security audits, taxation issues and documentation requirements for share/stock option plans)
  • Advising a wide number of private clients in voluntary disclosure procedures in Switzerland and Germany
  • Advising a number of heirs in estate tax matters
  • Supporting a wide number of corporate, institutional or individual clients during the sales process of Swiss real estate (review of valuations from a tax perspective, review of agreements regarding tax risks and tax liens, capital gains tax returns)
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Memberships & Roles

  • EXPERTsuisse (The Swiss Expert Association for Audit, Tax and fiduciary)
  • International Fiscal Association (IFA)
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Publications

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Education

  • 2006 – Swiss Certified Tax Expert
  • 2002 – University Zurich, lic. Iur.
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Expertise

17/06/2015
Steueroptimierte Gestaltungen in Re­struk­tur­i­er­ung, Sanierung und Insolvenz
Das Werk ist ein Handbuch für Steuerpraktiker, die mit Fragen der steuerlichen Gestaltung im Falle einer Re­struk­tur­i­er­ung, einer Sanierung oder einer Insolvenz konfrontiert werden. In allen diesen Fällen...
17/06/2015
Transfer Pricing
Our tax lawyers have extensive experience of dealing with tax authorities in many countries on transfer pricing cases and of successfully bringing such cases to a positive conclusion. This practical experience...

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12/04/2023
CMS Switzerland recommended by The Legal 500 EMEA 2023
Rankings of CMS Switzerland in The Legal 500 EMEA 2023 Edition
11/04/2023
CMS advises Saint-Gobain on the divestment of the Swiss Glassolutions business
Saint-Gobain, a leader in light and sustainable construction, has signed a binding agreement for the sale of its glass processing business Glassolutions in Switzerland to the privately owned German group AEQUITA. CMS Switzerland acted as legal advisor and EY acted as M&A, tax and carve-out advisor to Saint-Gobain. The sale of this division, expected to close by the end of May 2023, is part of Saint-Gobain's ongoing strategic plan to optimize its business profile. The CMS team led by partner Alain Raemy provided comprehensive legal advice to Saint-Gobain on the spin-off of the Glassolutions division and on the sales transaction. CMS TeamAlain Raemy, Partner, Corporate/M&AMark Cagienard, Partner, TaxChristian Gersbach, Partner, EmploymentDr Sibylle Schnyder, Partner, Real EstateTanja Schaub, Counsel, TaxAndrea Relly, Senior Associate, Corporate/M&AThomas Zweifel, Senior Associate, Real EstateHelena Loretan, Associate, Real EstateAnna Mast, Associate, Corporate/M&ARafael Gruber, Attorney Trainee, Real EstateAlexander Salamon, Attorney Trainee, Corporate/M&ANatalie Németh, Corporate Administration
17/06/2015
Transfer Pricing
Our tax lawyers have extensive experience of dealing with tax authorities in many countries on transfer pricing cases and of successfully bringing such cases to a positive conclusion. This practical experience...
06/05/2015
Transfer pricing newsletter - May 2015
Practical consequences of not having a transfer pricing documentation While transfer pricing documentation requirement is not a new issue, it remains more than ever topical. Over the last years, many...
05/05/2015
Transfer pricing newsletter - April 2015
While transfer pricing documentation requirement is not a new issue, it remains more than ever topical. Over the last years, many countries introduced more stringent regulations in that framework. Furthermore...
02/05/2015
Newsletter Tax: Transfer Pricing
While transfer pricing documentation requirement is not a new issue, it remains more than ever topical. Over the last years, many countries introduced more stringent regulations in that framework. Furthermore...