Partner

David Hürlimann

Attorney at Law, Certified Tax Expert

Languages

German
English
French

Social media

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.

Awards & Recognitions

01 –

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Main contact is David Hürlimann who is very professional, very competent in Swiss, German and French tax law and with a high degree of social competence. Impressive personality.

The Legal 500, Switzerland, Tax, 2025
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David Hürlimann provides very competent advice.

Chambers & Partners, Europe, Tax, Switzerland, 2025
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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 and Partners, Tax, Switzerland, 2015

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

Publications

Ruling-Anfrage, in: Philipp Egli, Hans-Jakob Mosimann und Sabine Steiger-Sackmann (Hrsg.), Kommentierte Mustereingaben im Verwaltungsrecht, 5 Bände, Band II, S. 257 ff., Schulthess, Zürich 2020, David Hürlimann and Jens Lehmann
Die Schweizer Ferienimmobilie – Was in Deutschland Steuerpflichtige schon vor dem Erwerb wissen sollten, from David Hürlimann and Jens Lehmann, in NWB Erben und Vermögen 9/2018, S. 317 ff.
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.

Memberships & Roles

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

Lectures list

30 October 2025, UBS Succession Specialist Day on "Foundations – report from a practitioner's perspective " (together with Tobias Somary and Lukas Brugger)

Education

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

Practice Areas

Tax

sectors

Private Clients

Insights

Global Reach