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Portrait of Mark Cagienard

Mark Cagienard, LL.M. VAT

Partner
Certified Tax Expert

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

Mark Cagienard specialises in tax law, covering individual and corporate taxation both on a domestic and international level with a particular focus on corporate finance, M&A and VAT. Mark Cagienard assists clients frequently in obtaining tax rulings and represents them in front of courts and tax authorities.

Mark Cagienard graduated from the University of Zurich in 2006 (magna cum laude) and was admitted to the bar in 2008. In 2012 he qualified as a Swiss Certified Tax Expert. In 2015 he successfully completed his post-graduate studies as a VAT specialist (LL.M. VAT) and added a further specialization in Customs Law during 2017 (Certificate of Advanced Studies in Customs Law). Mark has been working for CMS since 2007 and was promoted to partner in 2017.

Mark Cagienard has been working as a tax specialist for over ten years and disposes of broad practical experience from dozens of corporate transactions and financings. In addition, he has developed a focus on VAT matters, in particular with regard to providing VAT advice in relation to real estate transactions for institutional investors, as well as in relation to criminal tax matters.

In addition to regular publications and appearances as speaker, Mark acts as lecturer for criminal tax law at EXPERTsuisse (official school for graduand Swiss certified tax experts).

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Relevant experience

  • Advising a wide number of international banks on the Swiss tax implications of syndicated financing Arrangements.
  • Advising a wide number of institutional investors on the Swiss VAT implications of real estate transactions.
  • Advising institutional investors and investment fund managers on the Swiss stamp duty implications of capital markets transactions.
  • Acting as Swiss VAT representative for several foreign corporations.
  • Tax structuring for several clients with international participations, negotiating and obtaining tax rulings in relation to relocation matters and corporate structurings.
  • Advising a number of clients on Swiss lump-sum taxation and residence permit aspects.
  • Preparing and executing a large number of voluntary disclosures for individuals and corporations.
  • Representing clients in criminal tax procedures.
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Memberships & Roles

  • Zurich Bar Association
  • Swiss Bar Association
  • EXPERTsuisse (Swiss Expert Association for Audit, Tax and Fiduciary)
  • International Fiscal Association IFA
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Publications

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Lectures list

  • Lecture on the subject: „Bedeutung der Steuergestaltung bei Transaktionen", for Bachelor students Law and Economics at the University of St. Gallen, 2 May 2018.
  • Lecture on the subject: „Grenzüberschreitende Verwendung von Geschäftsfahrzeugen", Swiss Fleet Forum, 22 September 2017.
  • Lecture on the subject: „Grant, vest, exercise: Rechtliche und steuerrechtliche Fallstricke beim Einsatz von Mitarbeiterbeteiligungen", Technopark, Startup Campus, Legal Tuesday, 14 March 2017.
  • Mark Cagienard lectures on criminal tax and procedural law in the courses for Swiss Certified Tax Expert of EXPERTsuisse.
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Education

  • 2017 - CAS FH in customs law
  • 2015 - MAS FH in LL.M. VAT
  • 2012 - Swiss Certified Tax Expert
  • 2008 - Bar Admission (Zurich)
  • 2006 - University of Zurich, lic. iur. (magna cum laude)
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12 April 2021
CMS ad­vises ISS on the sale of ISS Kanal Ser­vices AG
ISS, a glob­al lead­ing fa­cil­ity ser­vices pro­vider, has agreed to sell its Swiss sub­si­di­ary ISS Kanal Ser­vices AG to KLAR Part­ners, a pan-European in­vest­ment firm with a fo­cus on in­vest­ments in busi­ness...
February 2021
CMS ad­vises the nChain Group on the re­lo­ca­tion of two group en­tit­ies to...
Two nChain Group en­tit­ies have re­lo­cated from An­ti­gua and Bar­buda to Zug, Switzer­land. nChain AG (pre­vi­ously nChain Group Hold­ings Ltd) will be the group's main cli­ent-fa­cing en­tity, where­as nChain Li­cens­ing...
26 January 2021
CMS ad­vised the share­hold­ers of IPG Group on the sale to TIMETO­ACT
TIMETO­ACT Group with headquar­ters in Co­logne has ac­quired the ma­jor­ity of the shares in IPG In­form­a­tion Pro­cess Group Hold­ing AG with re­gistered of­fice in Win­ter­thur. This trans­ac­tion res­ults in the lead­ing...
22 December 2020
CMS ad­vises GIA In­form­atik on the ac­quis­i­tion of Avec­tris
GIA In­form­atik AG with re­gistered of­fice in Of­trin­gen has ac­quired 100% of the shares in Avec­tris AG with re­gistered of­fice in Baden from its pre­vi­ous share­hold­ers (Axpo Hold­ing AG, Elektriz­ität­swerke...
04 December 2020
CMS ad­vises the share­hold­ers of AS­SEPRO AG and its man­age­ment on the sale...
Zurich – The European Private-Equity com­pany EMZ Part­ners has entered in­to a bind­ing share pur­chase agree­ment to ac­quire the ma­jor­ity in AS­SEPRO, headquartered in Pfäf­fikon, Switzer­land. In ad­di­tion...
22 November 2020
CMS ad­vises on the sale of Quartal Fin­an­cial Solu­tions
The share­hold­ers of Quartal Fin­an­cial Solu­tions ("Quartal") sold the com­pany to Ca­na­dian Pure­Facts Fin­an­cial Solu­tions ("Pure­Facts")Quartal, with head of­fice in Zurich, is a mar­ket-lead­ing pro­vider of...
27 August 2020
CMS ad­vises Ever­bridge on the ac­quis­i­tion of Tech­wan SA
Ever­bridge has ac­quired all of the is­sued shares in Tech­wan SA. The base con­sid­er­a­tion was paid in part in cash and in part in newly is­sued shares of com­mon stock in Ever­bridge, Inc. With the ac­quis­i­tion...
20 August 2020
CMS ad­vised the ma­jor­ity share­hold­ers on the com­ple­tion of the sale of...
Zurich – A team from CMS Switzer­land, CMS France and the CMS EU Law Of­fice in Brus­sels led by Stefan Brunnsch­weiler, Alain Raemy (both CMS Switzer­land), Jean-Robert Bousquet (CMS France) and Björn...
06 April 2020
CMS ad­vised Har­ald Quandt In­dus­trieb­eteili­gun­gen GmbH
CMS ad­vised Har­ald Quandt In­dus­trieb­eteili­gun­gen GmbH on the ac­quis­i­tion of a ma­jor­ity stake in mu­seum soft­ware com­pany zetcom An in­ter­na­tion­al team of CMS Switzer­land, Ger­many, France and Spain as well...
21 February 2020
CMS ad­vises Com­d­at Xero­print AG on the ac­quis­i­tion of Smartec Group
CMS ad­vises Com­d­at Xero­print AG on the ac­quis­i­tion of Smartec Group Com­d­at Xero­print AG in Schlier­en ac­quires all shares of the Smartec Group in Rotkreuz. Both en­ter­prises are part­ners of Xer­ox in the...
05 February 2020
CMS ad­vises CTS EVEN­TIM on the ac­quisiton of ma­jor­ity stakes in Gad­get...
CMS ad­vises CTS EVEN­TIM on the ac­quisiton of ma­jor­ity stakes in Gad­get En­ter­tain­ment AG and we­pro­mote En­ter­tain­ment Group Switzer­land AG Zurich – CTS EVEN­TIM, a lead­ing in­ter­na­tion­al tick­et­ing and...
28 January 2020
CMS ad­vised GRAPHA-Hold­ing AG on the ac­quis­i­tion of POLY­DATA AG
CMS ad­vised GRAPHA-Hold­ing AG on the ac­quis­i­tion of POLY­DATA AG An in­ter­na­tion­al team of CMS Switzer­land, Aus­tria and Ger­many un­der the lead of Stefan Brunnsch­weiler (CMS Switzer­land) has ad­vised GRAPHA-Hold­ing...