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)