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Mark Cagienard, LL.M. VAT

Certified Tax Expert

CMS von Erlach Poncet Ltd.
Dreikönigstrasse 7
P.O. Box
8022 Zurich
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 CCC Group in the acquisition of the majority stake in Karl Vögele AG, Uznach.
  • Advising FlexLink on the acquisition of SSS-Fördertechnik AG.
  • 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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  • 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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  • Zurich Bar Association
  • Swiss Bar Association
  • EXPERTsuisse (Swiss Expert Association for Audit, Tax and Fiduciary)
  • International Fiscal Association IFA
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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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