Andrio Orler
(Partner; born 1964)
Degrees:
- Licence en droit (Zurich, 1989)
- Certified Tax Expert (1996)
- LL.M. in international taxation (NYU, 1999)
Admission to the Bar:
- Ticino Bar (1992), Geneva Bar (1997) and Fribourg Bar (2003)
Experience abroad:
- Richards & O’Neil (now merged into Bingham McCutchen) (1998-1999)
Other positions held:
- Law clerk at the Swiss Supreme Court (1992 - 1997)
- Geneva Chairman of the tax chapter of the Swiss-American Chamber of Commerce
Areas of specialisations
Tax
Articles
- Die vorgeschlagene gesetzliche Regelung der Besteuerung von Mitarbeiterbeteiligungen
L'Expert-comptable suisse, page 74, 2005, with Mr Heini Rüdisühli - L'imposition des options de collaborateurs, Aspects internationaux
L'Expert-comptable suisse, page 860, 2003, with Mr Ferdinando Mercuri - L'imposition des options de collaborateurs, Les nouveautés apportées par la Circulaire interne 2003
L'Expert-comptable suisse, page 782, 2003, with Mr Ferdinando Mercuri - Cross border tax strategies, A guide to european corporate tax, December 2001, with Mr Heini Rüdisühli
Speaking engagements
- Liechtenstein: An Excellent Jurisdiction for Tax-Compliant Planning
Liechtenstein Tax Conference 2012, Vaduz, to be published, with Roland A. Pfister, with E. J. Walch, Prof. G. Maisto, E. Meloni, Dr. R. Piscopo, V. Chand, M. Collet, M. Petriccione, Prof. Dr. J. Rolim, Prof. Dr. M. Wenz, and D. Zernova, Download - Roundtable Discussion on Tax-Compliant Planning from a Swiss Perspective
Banque Sarasin & Cie SA, Geneva, April 2012, with Roland A. Pfister, with Peter Wild, Dr. Marcel Jaeggi - Swiss Domestic and International Taxation of Trusts
European Circuit of the Bar of England & Wales, November 2011, with Roland A. Pfister, Download - Corporate Tax Reform, impacts on Swiss and other European Companies American Chamber of Commerce, May 2011
- Le principe de l’apport de capital
IREF, May 2011
More
- L’amnistie fiscale en Suisse, état des lieux
OREF, Journée de droit fiscal 2011, February 2011 - Les Conventions de double imposition
ASG, October 2010 - Introduction to the Swiss Tax System
American Chamber of Commerce, September 2010 - Créer son entreprise et choisir la forme sociale adéquate
ASG, June 2010, with Phidias Ferrari - La nouvelle politique suisse d'entraide internationale en matière fiscale
OREF, May 2010 - Startup Companies in Switzerland
The Expert Network Dinner, December 2009 - Transmettre son entreprise
Association suisse des gérants de fortune indépendants (ASG), October 2009, with Phidias Ferrari - Actualité en matière de fiscalité internationale
IREF, May 2009 - S'installer en Suisse, les avantages fiscaux pour les sociétés
ASG, May 2009 - La domiciliation des personnes étrangères fortunées
ASG, April 2009, with Marie-Noëlle Zen-Ruffinen - Swiss Tax Planning for Multinationals
CIOT/EATI Conference, April 2009, with Mr. Giuseppe Sottile - Casse-tête pour experts fiscaux (impôts directs) - Restructurations
XXVIII Séminaire IFF-OREF, October 2008, with Mrs Sarah Busca Bonvin - Fiscalità internazionale dei piani di interessamento
Camera fiduciaria del Canton Ticino, February 2008, with Mrs Emanuela Viotto - Fiscalité internationale des plans d'intéressement
OREF – Chambre Ficuciaire, November 2007 - L'imposition des filiales américaines à l'étranger et workshop sur la convention de double imposition Suisse – Etats-Unis
Swiss-American Chamber of Commerce, September 2007 - Due diligence: aspects juridiques et fiscaux
Chambre Fiduciaire Suisse Lausanne, November 2005, with Jacques Bonvin - Transfert d'actifs réalisés à l'intérieur du groupe. Transfert de participations
OREF, October 2005 - Ottimizzazione fiscale per PMI
Forum postfinance, May 2005, with Mr Giovanni Stucchi - Planification fiscale et droit des sociétés
University of Neuchâtel, January 2005 - Trasferimenti di partecipazioni
Chambre fiduciaire suisse, December 2004 - The Swiss tax system, Corporate and value added taxes
Swiss-American Chamber of Commerce and the Swiss-British Chamber of Commerce, October 2004 - L'imposition des filiales américaines à l'étranger
Swiss-American Chamber of Commerce, September 2004 - Planification en matière d'impôt sur les successions et les donations
University of Fribourg, May 2004 - Régimes matrimoniaux, donations et planification successorale
OREF and Chambre fiduciaire suisse, April 2004 - The absence of CFC rules; Rulings, transfer pricing rules and practice, Entering in Switzerland
Tax Executives Institute, May 2003 - La fiscalité de l'investissement dans un fonds de placement
Chambre fiduciaire suisse, June 2002, with Prof. Henri Torrione - Restructurations d'entreprise; Notice de l'AFC de mai 2001 et aspects d'impôt anticipé
Chambre fiduciaire suisse, March 2002, with Gilbert Purro and Jean-Blaise Eckert - L'imposition des filiales américaines à l'étranger
Swiss-American Chamber of Commerce, August 2001 - L'imposition des filiales américaines à l'étranger
Swiss-American Chamber of Commerce, January 2000
Less
Quotes
- The firm’s leading tax practitioner, Andrio Orler, is a “creative practitioner who is always able to find the best solution”.
Chambers Europe (Tax), 2010 - Commentators applaud Andrio Orler’s determined efforts to steadily build up the practice over the past couple of years. Peers declare this group leader "an extremely detailed, pleasant person to work with", and clients praise Orler and his team for their "client-attentive, personal and highly efficient service."
Chambers Europe (Tax), 2009 - Selected Corporate Tax Expert for Switzerland
Who’s Who Legal, International Who’s Who of Business Lawyers, 2009 - Head of the group Andrio Orler receives praise for his "in-depth analysis" and technical ability.
Chambers Europe (Tax), 2008 - The group’s consistently strong performance in complex, multi-jurisdictional mandates garners significant clients praise: "We trust the team and have been really satisfied". "The outfit operates across the tax law spectrum, with VAT among its areas of strength". Andrio Orler "leaves no stone unturned" for his client. He leads the tax practice and combines "a high level of technical skill with excellent availability".
Chambers Global (Tax), 2007