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 Julien Witzig
Partner

Julien Witzig

Attorney at Law | Certified Tax Expert

Languages
  • French
  • English

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 reorganisation 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.

Publications

  • Télétravail des frontaliers franco-suisses : états des lieux, Novità Fiscali, June 2024
  • 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

Memberships & Roles

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

Awards & Rankings

  • The Best Lawyers 2026 | Recognized in The Best Lawyers in Switzerland 2026 for Tax Law

Lectures list

  • Chambre genevoise immobilière CGI, Current case law on property taxation, Rendez-vous de la fiscalité immobilière, Geneva, December 2024
  • Ifage, Banque et compliance : Introduction aux risques contractuel, prudentiel, fiscal et pénal, Lecturer since 2024
  • Regional manager for French-speaking Switzerland of the law module of the Certified Tax Expert course, since 2023
  • ISIS, Webinar, Income from self-employment, salary or dividend: what tax treatment, June 2023
  • OREF, Spring seminar, entitled ‘Casse-têtes de procédure’, Participation in tax offences: complicity and instigation - the situation of agents and relatives, Lausanne, June 2023
  • Training leading to the Brevet fédéral de spécialiste en finance et comptabilité, Lecturer in the taxation course, since 2022
  • Chambre genevoise immobilière CGI, Current case law on property taxation, Rendez-vous de la fiscalité immobilière, Geneva, December 2022
  • 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

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)
Practice Areas