Patrick Scherrer

Dr. iur., M.A. HSG, Certified tax expert
Partner
Patrick Scherrer - PrimeTax Ltd
Patrick Scherrer has been advising companies and private individuals for over 15 years. His practice covers all areas of Swiss and international corporate tax law with a special focus on transfer pricing. In addition, he is dedicated to dispute prevention, negotiation and dispute resolution, including litigation before the courts in all tax matters.

Education

2023
Dr. iur., University of Zurich
2010
Swiss Certified Tax Expert
2007
M.A. HSG in Law, University of St. Gallen
2004
B.A. HSG in Law, University of St. Gallen

Experience

Since 2010
PrimeTax AG (Partner since 2015)
2007 – 2010
Associate, VISCHER AG
2005 – 2007
Legal Assistant, Tax Administration of the Canton of Graubünden

Languages

German
English

Publications

January 2025
Konzerne und KMU

Overview of the changes in tax legislation as of the year 2025

Various tax provisions came into force on 1 January 2025. These range from the introduction [...]

January 2025

Verrechnungspreise im Schweizer Steuerrecht

Verrechnungspreise im Schweizer Steuerrecht By Nils Harbeke, Patrick Scherrer: Referat am Seminar «Leistungsaustausch zwischen verbundenen […]

August 2024
Konzerne und KMU

SWISS FEDERAL SUPREME COURT "CLARIFICATION" ON THE APPLICATION OF THE SFTA SAFE HARBOUR INTEREST RATES AND ITS POTENTIAL IMPACT ON PRACTICE

In its ruling 9C_690/2022 of July 17, 2024, a five-judge panel of the Swiss Federal Supreme Court[…]

October 2023

Innerstaatliche Anwendung der OECD-Verrechnungspreisleitlinien

Innerstaatliche Anwendung der OECD-Verrechnungspreisleitlinien By Nils Harbeke, Patrick Scherrer: Steuer Revue 10/2023 DOWNLOAD BEITRAG

February 2023

Verrechnungspreisliche Fragestellungen mit Bezug zur Schweiz

Verrechnungspreisliche Fragestellungen mit Bezug zur Schweiz   By Nils Harbeke, Thomas Hug, Patrick Scherrer: Webinar, […]

December 2022

Verrechnungspreisrecht der Schweiz

Verrechnungspreisrecht der Schweiz By Nils Harbeke, Thomas Hug, Patrick Scherrer: First comprehensive handbook on transfer […]

August 2020

Unternehmenssteuerrecht in a nutshell

Unternehmenssteuerrecht in a nutshell By Nils Harbeke, Patrick Scherrer: Dike Verlag, St. Gallen, August 2020 […]

March 2019

Kommentar zu Art. 14 StG und 28 StG zum Schweizerischen Steuerrecht – Bundesgesetz über die Stempelabgaben

Helbing & Lichtenhahn Verlag | 2019  Mitautoren: Denise Lienhard, Patrick Scherrer, Dominic Nazareno, Patrick Trafalet Kommentierungen […]