Michael Fischer
Partner, Attorney at Law, LL.M., Certified Tax Expert

D +41 44 515 36 30
M +41 79 310 82 71
michael.fischer@frp-law.ch

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Michael is a founding partner of Fischer Ramp Partner AG.

He advises private clients on their domestic and international estate, tax, social security and succession planning as well as on philanthropic projects and governance related questions. Michael has considerable expertise in dealing with tax authorities and advising foreign lawyers, and he is a recognised expert on the taxation of trusts and similar structures. Further, he acts on behalf of corporations, in particular family held companies and family offices, in domestic and cross-border matters.

Michael is a frequent speaker at national and international conferences and a regular contributor to tax journals and publications. He lectures international tax law at EXPERTsuisse where he heads the module International Tax and he is a regular guest lecturer at University of St. Gallen (HSG).

He holds law degrees from the University of Zurich (lic. iur., 1999) and the London School of Economics (LL.M., 2003). He was admitted to the Zurich Bar in 2002 and qualified as a certified tax expert in 2010. Prior to co-founding Fischer Ramp Partner AG Michael spent 13 years as associate and partner in an international Swiss law firm in London (2003 to 2006) and in Zurich (from 2006).

The leading legal directories, including Chambers HNW (Band 1), Who’s Who Legal and BestLawyers, continuously rank him as a leader in the fields of Private Client and Tax. Since 2017 Michael has been listed in the Private Client Global Elite and since 2018 he has been included in the list of Who’s Who Legal’s Thought Leaders (“those who truly stand out as being leaders and who are held in the highest esteem by their clients and fellow practitioners“).

Chambers quotes sources as saying that Michael is “absolutely on top of his game when it comes to Swiss tax“ (2016) and “when dealing with client issues he has not only a Swiss perspective but also an international perspective because he has worked in London, and he has a lot of clients with multi-asset class, multi-jurisdictional interests. If you wanted to pick somebody for a long-term relationship he definitely would be on the radar.” (2017)

Michael is a member of the Zurich Bar Association and the Swiss Bar Association. He is on the Steering Committee of the International Tax Specialist Group (ITSG), and he sits on the Committee of the Swiss arm of Philanthropy Impact.

His working languages are German, English and French.

Publications

  • Rückerstattung der Verrechnungssteuer – Es tut sich was
    Michael Fischer und Samuel Ramp, Expert Focus, 2018, pp. 649 ss.
  • Obligationenrecht Allgemeiner Teil
    Michael Fischer und Martin Aebi, Zürich, 4th ed., 2018
  • Neues aus Lausanne und Bern zur Rückerstattung der Verrechnungssteuer – Abkehr vom Formalismus?
    Michael Fischer und Samuel Ramp, Expert Focus, 2017, pp. 540 ss.
  • Family Offices – Recht, Management und Banking (Hrsg. Peter Sester), Zürich 2017
    Peter Sester, Michael Fischer and Tenzin Dahortsang: Family Offices – Begriff und Strukturierungsvarianten
    Michael Fischer and Marc Buchmann: Besteuerung von Family Offices
  • The Art Collecting Legal Handbook by The European Lawyer, Swiss Chapter
    Bruno Boesch, Michael Fischer and Anne-Laure Bandle, 2nd edition, 2016
  • Discretionary trusts – last exit before AEOI? The Swiss view
    Michael Fischer and Tobias Rohner, Trusts & Trustees vol.22 (2015), pp.393 ss.
  • Hedge Funds, Jurisdictional Comparisons, Switzerland
    Catrina Luchsinger Gähwiler, Raffaele Rossetti, Ansgar Schott, Michael Fischer, 2014 (2nd ed.)
  • Ein Ferrari Enzo ist kein „actif fictif“
    Michael Fischer, SteuerRevue, 2014, pp. 332 ss.
  • Trusts and Swiss inheritance taxes – no match made in heaven
    Michael Fischer and Benjamin Dori, Trusts & Trustees vol.20 (2014), pp. 226 ss.
  • Kreisschreiben 40 der ESTV – Verwirkung der Verrechnungssteuer-Rückerstattung
    Michael Fischer and Samuel Ramp, ExpertFocus, 2014
  • Fit für die kommende Dividendensaison?
    Michael Fischer and Samuel Ramp, KMU-Magazin, 2014
  • Trusts und Steuern: Kreisschreiben 20 der Eidg. Steuerverwaltung – und beim Tod des Settlors?
    Michael Fischer and Benjamin Dori, Der Schweizer Treuhänder, 2013, pp. 549 ss.
  • Juristische Personen und die Kirchensteuer
    Michael Fischer and Benjamin Dori, in: KMU-Magazin Nr. 12/2013
  • Handänderungssteuer bei konzerninterner Vermögensübertragung, Befreiung gilt – contra verba legis – auch für Stiftungen
    Michael Fischer and Benjamin Dori, SteuerRevue, 2013, pp. 259 ss.
  • Conflicts of Interest: Jurisdictional comparisons in the law and regulation for the financial services, auditing and legal professions 2005/2006 (Switzerland)
    Bruno Boesch, Michael Fischer, Elmar Meyer, London 2005, «European Lawyer Reference»

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