Christian Lyk graduated from the University of Berne and qualified as Attorney at Law and graduated as a Master of Laws (LL.M International Taxation). He joined KPMG in 1998 where he became Head of the Tax Department in 2002. In 2005 Christian Lyk joined Kendris, becoming Head of Tax and Legal Department (2006 – 2015). Since 2009 he has been a member of the Executive Committee of Kendris Ltd. and both partner and CEO since 2018. He has been FATCA Responsible officer of Kendris Group and Head CRS Reporting. He has held a number of tax-related functions at various bodies such as SATC (Swiss Association of Trust Companies), the Swiss Institute of Taxation and has been a member of the teaching staff at the University of Lucerne.
The Case: Revolution of the industry on the horizon? The Commentary: The Big Four, Deloitte, PwC, EY, and KPMG, have been dominating the market for years, but now KPMG got the green light to launch a new kind of law firm in Arizona – the first jurisdiction to allow non-lawyer…
The case Trump has pulled US out of the global corporate tax deal - Pillars 1 & 2.Source: ReutersThe commentary US President Donald Trump declared that a global corporate minimum tax deal "has no force or effect" in the USA and has thus pulled the USA out of the...
The case The Swiss Supreme Court just published a ground-breaking judgment!Source: David Wallace Wilson SWLegal and 5A_89/2024 decision of 16 Dezember 2024 II. zivilrechtliche Abteilung (German)The commentary After G’s death in 2013, an inventory of his estate was...
The case 2 September 2024, the Court of Justice of the European Union (CJEU) listed a request for a preliminary ruling from an Italian court as to whether the assets of a sanctioned person that have been transferred into a trust are out of scope for sanction freezes...
The case Yesterday, the European Commission made a proposal to drastically simplify pillar two filing obligations for multinationals that operate across the EU. Under the suggested DAC9 scheme, multinationals would only be required to file one top-up tax information...
The case Automatic exchange of tax information between Switzerland and the US: Negotiations for the switch from non-reciprocal FATCA Model 2 to reciprocal FATCA Model 1 were concluded on 13 November 2023. Preparations for signing are now underway. Upon entry into...
The case According to the Federal Council, there is currently not sufficient political consensus supporting the introduction of a trust under Swiss law, which was mainly down to the fact that tax regulations were clearly rejected in the consultation. This is the...
The case Yesterday, the President of the Russian Federation both signed and published new Decree 'On suspension by the Russian Federation of certain provisions of the Double Tax Treaties' No. 585 (the “Decree No. 585”). The list of partially suspended Double Tax...
The case The First-tier Tax Tribunal’s recent decision in Shah v HMRC [2023] UKFTT 00539 (TC) provides a useful reminder of the considerations that the courts will take into account when determining an individual’s domicile status under general law, and serves as a...
The case This Federal Supreme Court ruling concerns the automatic exchange of information between Switzerland and Argentina. Two Argentine citizens, A and B, are the beneficiaries of Trust C, which has an underlying company D. During 2018, this company (D), as...
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The Case: The International Air Transport Association (IATA) has appointed Swiss-Pakistani executive Saadia Zahidi as its next Director General, making her the first woman to lead the global airline body. She will take over in November 2026 from Willie Walsh, former CEO of Aer Lingus and British Airways.
The Case: The criminal proceedings arising from the PostAuto subsidy fraud scandal are expected to be heard by the Bern Economic Criminal Court in 2027. Although a hearing date has not yet been set, the trial is anticipated to take place in the second half of the year given the…
The Case: UBS has disclosed a 5.001% stake in Dottikon ES, held cumulatively through several investment funds, according to a filing published by the Swiss-listed specialty chemicals company recently. The Commentary: Dottikon ES, which is headquartered in Dottikon in the canton of Aargau and is majority-owned by Markus Blocher, develops…
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