Philipp Kruse

Of Counsel
Attorney at Law, LL.M.

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Philipp Kruse joined GHM Partners AG in March 2018 as a counsel. He advises corporate and pri­vate clients in all aspects of Swiss domestic and Swiss cross-border tax matters. Thanks to his long-time experi­ence as tax lawyer and in the tax administration he advises clients in tax-planning (incl. relo­cation, M&A and debt restructur­ing) and in all tax-related compli­ance matters (incl. inter­national exchange of information; internal corporate investigations etc.). He also as­sists clients in appeal and in white collar crime proceedings.

Since 2012 Philipp Kruse has his own tax law firm in 2012 in Zurich (Kruse Tax & Law). One of his most important cases was the independent investigation of a medium-sized Swiss bank under the U.S. Program for Swiss Banks. In 2016 he presented his investigation results to the U.S. Department of Justice (DoJ) in Washington/DC as responsible Independent Examiner. As a result, for the first time in the Swiss-U.S. tax dispute, the DoJ closed this case with a Non-Target Letter (Category 3; no imposition of fines).

Before 2012, Philipp Kruse had been work­ing over four years as a tax lawyer with FRORIEP in Zurich and in Zug, after several years with the Zurich Cantonal Tax Administration, where he had assessed corporate and individual tax payers and conducted tax ruling and appeal proceedings.

Philipp Kruse has started his professional career as a business lawyer in Zurich where he worked for two business law firms (1998-2003). There, he had gained substantial experi­ence in all business law matters, incl. M&A-transactions and debt restructur­ing. During this period, he also conducted anti-money-laundering investigations and represented clients in forensic court and arbitration proceedings.

Philipp Kruse has completed his le­gal studies at the University of Berne and was admitted to the Bar in 1997. He holds an LL.M. degree from the University of Exeter/UK in inter­national business law (2001). He also participated in the complete program for Swiss tax experts (2006-2010), and he is regular author on www.swissblawg.ch for Swiss tax matters.

Philipp is a German native speaker and serves his clients also in English and in French.

Memberships

  • IFA/YIN, Inter­national Fiscal Association
  • UIA, Union Inter­nationale des Avocats
  • SRO SAV/SNV, Self-Regulating Body of the Swiss Bar Association
  • Swiss Bar Association
  • Zurich Bar Association
  • Bern Law Association

Admitted to the Bar in Switzerland (all Swiss courts)

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