The team of GHM Partners AG is highly qualified to provide you with practical, target-oriented, interdisciplinary and efficient advi­sory services thanks to our years of experi­ence in tax and le­gal consulting, finance and work­ing with supervisory and tax authorities. We are happy to handle project management in com­plex matters.

Financial service providers


We provide practical, effective advi­sory services to banks and other financial service providers in com­plex domestic and inter­national regulatory issues. Our competence in bank and supervisory law ranges from setting up financial in­stitu­tions and handling regulatory matters to opening branches and representative offices for foreign financial in­stitu­tions. We are also happy to provide compre­hensive as­sistance to clients of financial in­stitu­tions in any le­gal or tax-related matters.

Compa­nies


GHM Partners AG has years of experi­ence in le­gal consulting and administration. We advise and as­sist compa­nies, entrepreneurs and managers in le­gal and tax-related matters from com­pany start-up throughout all other business phases (financial statement planning, succession, etc.). We have ex­tensive experi­ence with M&A projects as well as in advising corporate reorganiza­tion and restructur­ing activities. We also as­sist compa­nies in all relo­cation-related matters in terms of both the com­pany itself as well as its employees.

Indi­viduals


GHM Partners AG provides compre­hensive advi­sory services to indi­viduals with regard to le­gal and tax-related issues throughout all life phases. Our expertise includes estate and asset planning both domestically and inter­nationally for pri­vate and com­pany assets. We advise and as­sist our clients in le­gal and tax-related matters when it comes to struc­turing their assets and, thanks to our network of advisers and financial service providers, we are able to offer global solutions. We offer ex­tensive relo­cation services for clients wish­ing to relocate to Switzerland. We also help them buy or sell real estate.


Financial service providers

Thanks to our ex­tensive experi­ence work­ing with banks, asset managers and funds, we have become experts in the internal processes and needs of our clients and are able to provide targeted, practical advi­sory services as a result. We as­sist banks and other financial service providers in com­plex domestic and inter­national regulatory matters. Our competence in bank and supervisory law ranges from founding a bank to opening branches and representative offices for foreign financial in­stitu­tions. In addition to drawing up and revising contracts for financial service providers, we provide advi­sory services regarding internal processes and struc­tures. We as­sist executive managers as well as le­gal & compli­ance departments in any regulatory and le­gal matters they come across in their daily business. Inter­nationally-active financial service providers especially appreciate our expertise in the cross-border business in Europe, the Middle East and Asia. We are happy to provide our wealth management clients with compre­hensive, individual as­sistance in all of their le­gal and tax-related matters.

Our offer for banks/asset managers includes:

  • Setting up a banking institution or asset management firm, including obtaining licenses and handling any related correspondence with authorities (the Swiss Financial Market Supervisory Authority [FINMA], self-regulatory organiza­tions)
  • Opening branches and representative offices for foreign financial in­stitu­tions
  • Drawing up and reviewing bank contracts
  • Developing guidelines and internal regulations
  • Compre­hensive advi­sory services for executive managers and le­gal & compli­ance departments, particularly in regulatory, corporate law and tax-related matters
  • Advice in cross-border activities, training, country-specific manuals
  • Advice in selecting and using management information systems
  • Compre­hensive advi­sory services for bank clients in le­gal and tax-related matters

We particularly specialize in:

  • Providing Swiss and German tax expertise under one roof
    German tax law
    Voluntary disclosure pursuant to German law
  • Providing as­sistance to banks regarding the planned (and current) Swiss-German tax convention
  • Compre­hensive regulatory advi­sory services for financial in­stitu­tions based on our many years of in-house experi­ence
  • Struc­turing open-ended and close-ended funds in an inter­national context

The added value we provide makes the difference. We look forward to work­ing with you.

Compa­nies

We advise our clients in le­gal and tax-related matters and help them find the right le­gal form, location and structure for their organiza­tion. We handle activities involved in setting up their business and obtain any required permits. We provide compa­nies, managers and their investors with compre­hensive as­sistance and can also help in drafting internal decisions and policies. Our expertise includes M&A projects as well as advising corporate reorganiza­tion and restructur­ing activities. We also handle le­gal and tax-related matters involved in relocating employees for inter­nationally-active compa­nies. We advise human resources departments in employment law matters and draft and process any related documentation. Our inter­national network also lets us as­sist compa­nies and executive managers with domestic or foreign assets in their successor planning endeavors.

We have experi­ence in the following industries: health care, metal work­ing, the power industry, consumer goods manufacturing, trade (including mail order and online trade), raw materials extraction and trade, mechanical engineering, vehicle construction, the electrical industry and real estate (commercial and residential real estate).

Our offer for compa­nies includes:

  • Branch opening in and relo­cation to Switzerland, including cross-border structure optimization
    Formation of companies
    Structuring
    Tax planning
  • Obtaining permits and tax rulings from the responsible authorities
  • Providing compa­nies, their managers and their investors with advice and as­sistance in le­gal and tax-related matters
  • Preparing for and implementing com­pany decisions and general meetings as well as handling accounting activities and drawing up annual reports
  • M&A projects: buying and selling compa­nies, mergers, divestitures
    Project leads
  • Providing as­sistance in joint venture projects
  • Financing activities (own and foreign capital)
  • Reorganiza­tion and restructur­ing
  • Relocating employees and their families as well as as­sisting them in any le­gal and tax-related matters
  • Advising in employment law matters and drawing up contracts and internal regulations
  • Developing employee participation programs
  • Succession planning for entrepreneurs and managers including tax optimization
    Succession planning
  • Executive manager and supervisory board mandates
  • Transfer pricing, documentation and obtaining of mutual agreement
  • Foreign investment (outbound investments)
  • Domestic investment (inbound investments)
  • Com­pany liquidation
  • Transfer pricing and function transfer
  • Real estate transactions (such as real estate investment and disinvestment) as well as financing
    Real estate investment
  • Accounting activities pursuant to Swiss-GAAP, HGB, IFRS and US-GAAP for individual and consolidated financial statements
  • Site selection, le­gal form selection and tax planning
  • Tax burden comparisons
  • Insurance
    Social security levies
  • Value Added Tax
    Value Added Tax
  • Providing as­sistance with audits and negotiations with financial authorities
  • Business administration (controlling, profitability analyses, financial planning, restructur­ing consultation)

We particularly specialize in:

The added value we provide makes the difference. We look forward to work­ing with you.

Indi­viduals

We provide compre­hensive advi­sory services to indi­viduals regarding le­gal and tax-related matters throughout all life phases. Our expertise includes estate and asset planning both domestically and inter­nationally for pri­vate and com­pany assets. We as­sist our clients in le­gal and tax-related matters when it comes to struc­turing their assets and, thanks to our network of advisers and financial service providers, we are able to offer global solutions. We also act as executor upon re­quest. We offer ex­tensive relo­cation services for clients wish­ing to relocate to Switzerland. We also help them buy or sell real estate.

Our activities include:

  • Compre­hensive le­gal and tax-related as­sistance including structure optimization as well as handling mandatory tax declarations and reviewing tax assess­ments
  • Estate and asset planning and asset succession
  • Succession planning for family businesses
  • Trusts and foundations in consideration of tax-related matters
  • Will execution
  • Inter­national mobility of indi­viduals and families
  • Change of residence to Switzerland, including negotiations with authorities (for persons subject to lump-sum taxation, among others)
  • Pension optimization
  • As­sistance in buying real estate
  • Representing your interests to tax authorities and tax courts

We particularly specialize in:

  • The planned (and current) Swiss-German tax convention
  • The le­galization of Swiss accounts and investment accounts pursuant to Swiss and German law (Section 371 Fiscal Code of Germany [AO]; voluntary declaration)
  • Taxation on the basis of expenditure in Switzerland
  • Le­gal and tax-related struc­turing of inter­national assets
  • Change of residence

The added value we provide makes the difference. We look forward to work­ing with you.