Olivier Weber graduated from the University of Berne, qualified as an attorney-at-law and was admitted to the Bar. He started his tax advisor career within a big 4 accounting firm where he obtained his diploma as Swiss certified tax expert in 2002. 2010 he joined KENDRIS Ltd. as partner and shortly after was promoted Head of Tax. He serves as member of the board of director of KENDRIS and some selected active companies-. He consults individuals and corporates with a focus on national and international taxation, negotiations with tax authorities, appeal proceedings as well as succession planning, including financing concepts and refinancings. Olivier Weber regulary lectures on tax topics and is president of the examination commission for Swiss certified tax experts.
The Case: The Federal Supreme Court has rejected the Swiss Federal Tax Administration’s (FTA/ESTV) restrictive “self-interest” approach to financial intermediation – BGE 9C_698/2024, judgment of 4 August 2026. The Commentary: The Federal Supreme Court examined whether the services provided by A. Ltd. qualified as VAT-exempt credit brokerage services under Art.…
The Case: In its judgment 9C_502/2025 of 13 July 2026, the Federal Supreme Court examined whether input VAT could be claimed following a change from the flat-rate VAT method to the effective VAT method. The Commentary: In 2014 and 2015, A. Ltd. received services from its affiliated company, B. Ltd.,…
The Case: In proceedings for international administrative assistance under the Swiss-German DTA the Swiss Federal Tax Administration (FTA) sought to redact the contact details of the German requesting authority, as well as the names and contact details of its employees. It relied on the updated OECD Model Commentary of 19…
The Case: In its 2016 corporate tax return, A. Ltd. claimed a warranty provision of CHF 7 million concerning potential warranty liabilities arising from a major construction project involving the expansion of an industrial facility. The company participated in the project through a joint venture. The Tax Administration of the…
The Case: The Federal Supreme Court had to determine whether the 795 shares bequeathed to a long-standing managing director and member of the board of directors under an inheritance agreement constituted taxable income or a bequest. A further issue was whether the authorities concerned had standing to bring an appeal…
The Case: A taxpayer claimed an input VAT deduction for consulting services. The Federal Administrative Court rejected the claim, among other reasons, because the services had been obtained prior to the commencement of the taxpayer’s VAT liability. The Commentary: The Swiss Federal Supreme Court overturned this approach, making clear that…
The Case: Switzerland continues to balance international tax alignment while maintaining its competitiveness as a business location. The Commentary: Minimum Taxation in Transition: Switzerland introduced the OECD global minimum tax via the QDMTT in 2024 and the IIR in 2025, with further adjustments taking effect in 2026. Global implementation remains…
The Case: In 2024, Switzerland implemented the OECD minimum tax for large multinational corporations. The Commentary: A recent study by the University of St. Gallen (HSG) has since triggered a lively debate. The Institute of Law and Economics, led by Peter Hongler, argues that Switzerland should reconsider its participation in…
The Case: Administrative assistance (DTA CH–US); group request: The IRS requested that a bank provide an unredacted version of a Swiss bank’s II.D.2 report listing accounts with a presumed US nexus lacking proof of US tax compliance. The Commentary: The Federal Supreme Court’s expansive approach to international administrative assistance has…
The Case: The most significant recent development in Federal direct taxation (as of 2026) is the adjustment for so-called fiscal drag. Under this mechanism, tax rates and selected deductions are regularly indexed to inflation, thus helping to prevent taxpayers from moving into higher tax brackets solely due to price increases.
RECENT POSTS
The Case: Small watch brands have been attracting attention by means of creativity and originality. For large luxury brands the challenge is to attract younger customers while still maintaining their exclusive image. The Commentary: While the Swiss watch industry has been selling fewer watches overall, small independent brands are becoming…
The Case: The focus is on EU relations, defence, and financial regulation — three major political projects. The Commentary: The Bilaterals III package with the EU, Mercosur, defence spending, and banking reform are set to fuel political debate.
The Case: The Committee (WAK-N) has considered Motion 24.3961, “Strengthening the Lex Koller,” submitted by National Councilor Thomas Aeschi. With 14 votes to 8, with 1 abstention, it recommends that the Federal Council approve the motion’s main proposal (point 1). The Commentary: The proposal seeks to reverse previous relaxations of…
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