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Mark Cagienard
Partner

Mark Cagienard, LL.M. VAT

Attorney at Law, Certified Tax Expert, Co-Head of Tax Group

Languages
  • German
  • English
  • French
Social media

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 fifteen 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).

Awards & Recognitions
01
  • Quote
    The response times to enquiries are incredibly short, and the answers always impress us with their level of detail. Mark Cagienard’s solutions are always geared to our needs and in line with the requirements of the market.
    The Legal 500, Switzerland, Tax, 2024
  • Quote
    Mark Cagienard has been an excellent all-round advisor and problem solver.
    The Legal 500, Switzerland, Tax, 2024
  • Quote
    Mark Cagienard is outstanding. Intelligent, Knowledgeable, Creative, Efficient. Never worked with a better tax lawyer.
    The Legal 500, Switzerland, Tax, 2023
  • Quote
    Mark Cagienard is very smart, easy to work with and provides brilliant tax advice.
    The Legal 500, Switzerland, Tax, 2022
  • Quote
    Mark Cagienard is a certified tax expert and attorney-at-law. This rare skillset allows for efficient and creative solutions. Mark and his team are pragmatic, helpful and knowledgeable.
    The Legal 500, Switzerland, Tax, 2022
  • Quote
    Mark's combination of tax and legal knowledge allows for efficient transaction management. Moreover, he is very responsive and supportive.
    Client feedback, 2022

Relevant experience

Key focus areas of Mark's tax practise are:
  • M&A, including structuring of private equity transactions
  • Corporate financing
  • Group-internal restructurings
  • Employee participation schemes
  • VAT & customs law, including criminal tax cases
  • Structuring of token projects
  • Relocation for high net worth individuals (lump sum taxation arrangements).

Publications

Memberships & Roles

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

Awards & Rankings

  • Best Lawyers | Tax Law, Switzerland, 2023

Lectures list

  • Lecture on the subject: Steuerstrafverfahren, ISIS Seminar zum Steuerstrafrecht, together with Oliver Appenzeller (Cantonal Tax Adminstration Berne), May 2023
  • Lecture on the subject: Entgelt / Kostenersatz vs. durchlaufende Posten - Weiterverrechnungen und ihre Tücken, ISIS Seminar zur MWST, together with Urs Denzler (Swiss Federal Tax Administration), September 2019
  • Lecture on the subject: Grundlagen des Steuerstrafrechts, CAS Financial Markets Compliance International, HWZ Hochschule für Wirtschaft Zürich (annually)
  • Lecture on the subject: „Bedeutung der Steuergestaltung bei Transaktionen", for Bachelor students Law and Economics at the University of St. Gallen, (anually)
  • 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

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)