Patrick Scherrer

Dr. iur., M.A. HSG, Certified tax expert
Partner

Patrick Scherrer is a Partner at PrimeTax AG in Zurich, Switzerland, with over 20 years of experience advising corporations and private clients on complex tax matters. His core practice areas are transfer pricing, international tax law and the tax structuring of transactions, business successions and reorganizations. In disputes, he represents clients before all levels of the Swiss judiciary, including the Swiss Federal Supreme Court.

Patrick Scherrer combines hands-on advisory work with academic rigor. His doctoral thesis on the arm's length principle in Swiss intercantonal tax law (Schulthess, 2023) is the first comprehensive scholarly analysis of this subject. As co-author of "Verrechnungspreisrecht der Schweiz" (Dike, 2022), he helped create the first comprehensive handbook on transfer pricing in Switzerland. He also serves as Lecturer in Corporate Tax Law at the University of Zurich.

His clients include multinational groups, family offices, family-owned enterprises and high-net-worth individuals. He regularly advises on transfer pricing disputes, cross-border restructurings and M&A transactions, advance tax rulings and matters involving double tax treaties and Pillar Two (OECD global minimum tax). A further focus of his practice is tax litigation across all areas of Swiss tax law, including mutual agreement and arbitration proceedings.

Expertise

Corporate groups and SMEs

Restructuring

Mergers & Acquisitions

Assistance with tax audits

Tax consulting for self-employed people & partnerships

Transfer Pricing

Negotiation and litigation, dispute resolution

Succession planning and corporate acquisitions & disposals

Handling your annual tax compliance

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 2024

Lecturer in Corporate Tax Law, University of Zurich

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

March 2026

When Transfer Pricing Teams Use AI: What Stands Up to Scrutiny?

Transfer pricing practice combines data, text and judgment. When transfer pricing teams or tax authorities […]

February 2026

Konzerne und KMU

Overview of Tax Changes in 2026 and Outlook on Key Legislative Projects

As of January 1, 2026, various tax-related changes to laws and regulations will come into effect in Switzerland in […]

January 2026

Bundesgericht korrigiert kantonale Praxis bei der Grundstückgewinnsteuer bei gemischten Schenkungen

In seinem Entscheid vom 22. Dezember 2025 (9C_271/2025) hat das Bundesgericht die in mehreren Kantonen […]

December 2025

Commentary on Swiss Tax Law, International Tax Law

Patrick Scherrer, in: Zweifel/Beusch/Matteotti (Hrsg.), Kommentar zum Schweizerischen Steuerrecht, Internationales Steuerrecht – Doppelbesteuerungsabkommen, Kommentar zu […]

February 2025

Verrechnungspreise im Schweizer Steuerrecht

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

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 [...]

August 2024

Konzerne und KMU

Swiss Federal Supreme Court “clarification” on the application of the SFTA safe harbor 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[…]

February 2024

Kommentar zum Schweizerischen Steuerrecht, Bundesgesetz über die Verrechnungssteuer, 3. Aufl.

Kommentierungen zu den Art. 4 Abs. 1 Bst. c, 5 Abs. 1 Bst. b, 9 […]

October 2023

Innerstaatliche Anwendung der OECD-Verrechnungspreisleitlinien

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

July 2023

Der Grundsatz „dealing at arm’s length“ im interkantonalen Steuerrecht der Schweiz

Dissertation Universität Zürich, Schriften zum Steuerrecht, Bd. 28, Schulthess Verlag

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 […]

April 2015

Steuern kollektiver Kapitalanlagen, Die Besteuerung kollektiver Kapitalanlagen und deren Anleger unter Berücksichtigung der Mehrwertsteuer, der EU-Zinsbesteuerung und der internationalen Quellensteuerabkommen

Neben der Mitarbeit am Gesamtwerk (ohne Mehrwertsteuer) hat sich Patrick Scherrer in diesem Standardwerk von […]

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