Nicolas MERLINO

Partner

Date of birth: 1963
Nationality: Swiss
Position: Partner

E-mail: nicolas.merlino@ptan.ch

 

LANGUAGES

  • French
  • English
  • German
  • Italian
  • Spanish

 

MAIN PRACTICE AREAS

  • Tax treatment of businesses and companies, in particular :
    • management companies dealing in :
      • real estate assets (property management companies, property developers),
      • financial assets (banks, portfolio managers, asset managers),
      • alternative assets (commodities, hedge funds, private equity),
    • family Offices,
    • holding companies :
      • Group holding companies, family holding companies, estate holding companies, real estate holding companies,
    • investment companies : real estate SPVs, M&A acquisition SPVs
    • financing companies,
    • groups of companies : restructuring, transfer pricing,
  • Taxation of savings (investments and financing) :
    • financial instruments,
    • real estate,
    • life insurance,
    • investment vehicles,
  • Tax treatment of executives :
    • employee stock option and share purchase schemes,
    • occupational pension schemes (LPP),
  • Taxation of private clients :
    • lump-sum taxation,
    • relocation,
    • marriage, divorce, inheritance,
    • donations, charitable activities and (tax-exempt) foundations,
    • holding of non-income producing assets : main and secondary residences, art, aircraft, boats,
  • Tax compliance and tax litigation :
    • tax compliance,
    • administrative tax litigation,
    • criminal tax litigation

 

EDUCATION

Geneva Bar (1995)
Certified Swiss Tax Expert (1994)
University of Geneva, Law Degree, (1987)
University of Geneva, Business Administration Degree (1985)

PROFESSIONAL EXPERIENCE

Tax law
Partner of PTAN (since 2016)
Partner of Oberson & Partners (1997-2015), Swiss and international tax law

Banking and Commercial law
Attorney with Python, Peter & Partners, Geneva (1993-1997), banking and finance law, Corporate law and M&A, Tax law

Finance
Pictet & Cie, Geneva (1988-1992):

  • Portfolio manager for Institutions and pension funds (1991-1992)
  • Portfolio manager for private clients (1989-1990)
  • Financial analyst (US equities) (1988)

Brown Brothers & Harriman, Wall Street, Training Program in Banking (1988)

 

EXPERIENCE: Course lecturer (since 1997 until today)

Course lecturer at the University of Lausanne (HEC) and the University of Geneva (MBL, LLM Finance) 2003 – 2018
Lecturing taxation in Switzerland and especially abroad within the framework of the various courses and seminars organized by the OREF (since 1997 until today)

 

MEMBER

Geneva Bar Association
Swiss Bar Association
International Bar Association
International Fiscal Association
Swiss Institute of Certified Accountants and Tax Consultants
Society of Trust and Estate Practitioners (STEP)

Publications

LPP et LFLP. Lois fédérales sur la prévoyance professionnelle vieillesse, survivants et invalidité et sur le libre passage dans la prévoyance professionnelle vieillesse, survivants et invalidité. Commentaire des articles 79a, 79b, 79c, 80, 81, 81a, 82, 83, 83a et 84

2020 | Stämpfli Editions SA, Berne, 2020 (à paraître)

Didier MANGE, Nicolas MERLINO

BVG und FZG. Bundesgesetze über die berufliche Alters-, Hinterlassenen- und Invalidenvorsorge sowie über die Freizügigkeit in der beruflichen Alters-, Hinterlassenen- und Invalidenvorsorge Commentaire des articles 79a, 79b, 79c, 80, 81, 81a, 82, 83, 83a et 84

2019 | Stämpfli Éditions SA, Berne, 2019

Didier MANGE, Nicolas MERLINO

Demeures historiques, la transmission: Quelles particularités fiscales pour la transmission de la demeure historique ?

2017 | Domus Antiqua Helvetica Genève, Cahier No 4, 2017, p.22

Frédéric DE LE COURT, Nicolas MERLINO

Das Fusionsgesetz, Steuern​

2017 | In: Das Fusionsgesetz, von der Crone, Gersbach, Kessler, Dietrich, Berlinguer, Schulthess, Zurich 2017, 2ème édition

Nicolas MERLINO

Impôt fédéral direct. Commentaire des articles 21 (rendement de la fortune immobilière) et 32 (déductions liées à la fortune mobilière et immobilière)

2017 | Commentaire romand, Helbing & Lichtenhahn, Bâle 2017 (2ème édition)

Nicolas MERLINO

Demeures historiques, paysages et nature : Financement et fiscalité

2015 | Domus Antiqua Helvetica Genève, Cahier No 3, 2015, p.53

Nicolas MERLINO, Dominique MORAND

Modèle de Convention OCDE Article 11 : Intérêts

2013 | in : Modèle de Convention fiscale OCDE concernant le revenu et la fortune. Commentaire, Danon, Gutmann, Oberson, Pistone (Ed.), Bâle, 2013, p. 384

Nicolas MERLINO

Demeures historiques et normes de protection : Aspects fiscaux

2013 | Domus Antiqua Helvetica Genève, Cahier No 2, 2013, p.27

Nicolas MERLINO, Dominique MORAND

Fusion de gérants : conséquences fiscales

2012 | Investnews, No 14, décembre 2012, p. 4

Nicolas MERLINO, Dominique MORAND

Acquisition et vente d’entreprises : Optimisation du point de vue de l’acheteur

2012 | Investnews, No 12, Juin 2012, p. 4

Nicolas MERLINO, Dominique MORAND

Optimisation de la structuration fiscale des acquisitions et ventes d’entreprises (M & A)

2012 | Investnews, No 10, Février 2012, p. 4

Nicolas MERLINO, Dominique MORAND

Demeures historiques et assurances : Aspects fiscaux

2011 | Domus Antiqua Helvetica Genève, Cahier No 1, 2011, p.15

Nicolas MERLINO

Fusions, acquisitions et restructurations d’entreprises. Aspects fiscaux suite à la LFus et la RIE II

2009 | Helbing & Lichtenhahn, Bâle, 2009

Nicolas MERLINO, Dominique MORAND

Tax treatment of transfer pricing (Switzerland)

2008 | in : The tax treatment of transfer pricing, IBFD, Amsterdam, 2008 edition

Nicolas MERLINO, Dominique MORAND, Jean-Frédéric MARAIA

Impôt fédéral direct. Commentaire des articles 21 (rendement de la fortune immobilière) et 32 al. 2 à 4 (déductions liées à la fortune immobilière)

2008 | Commentaire romand, Helbing & Lichtenhahn, Bâle, 2008, pp. 349, 474

Nicolas MERLINO

Das Fusionsgesetz, Steuern

2004 | in: Das Fusionsgesetz, von der Crone, Gersbach, Kessler, Dietrich, Berlinguer, Schulthess, Zurich 2004, p. 477

Nicolas MERLINO

Les aspects fiscaux de la nouvelle loi sur la fusion

2004 | SZW/RSDA 2004, p. 269

Nicolas MERLINO

Switzerland. Tax treatment of Securitizations of Receivables

2003 | Derivatives and Financial Instruments (IBFD), Vol 5 (2003), p. 184 ss

Nicolas MERLINO

Taxation of hybrid instruments

2002 | L'Expert-comptable suisse 2002, p. 235

Nicolas MERLINO

Introduction and principles of taxation of portfolio income

2002 | L'Expert-comptable suisse 2002, p. 109

Nicolas MERLINO

Tax Treatment of Employee Stock Options

2002 | Derivatives and Financial Instruments (IBFD), Volume 4 (2002), p. 100

Nicolas MERLINO

Tax treatment of debt instruments without fixed right to redemption

2001 | Derivatives and Financial Instruments (IBFD), Vol 3 (2001), p. 218 ss

Nicolas MERLINO

Switzerland

2001 | in : The tax treatment of transfer pricing, IBFD, Amsterdam 2001

Nicolas MERLINO

Ce qu’il faut savoir en matière de fiscalité des produits financiers

2000 | AGEFI, 11 novembre 2000, p. 18

Nicolas MERLINO

Le traitement fiscal du rachat par une société de ses propres actions

1999 | in : Journée 1999 de droit bancaire et financier (Luc Thévenoz éd.), Stämpfli, Berne 2000, p. 77

Nicolas MERLINO, Xavier OBERSON