Joseph Merhai

Swiss & International taxation

Corporate and M&A

Joseph Merhai

Joseph Merhai is specialized in corporate tax law, international tax planning, mergers and acquisitions (M&A), as well as in strategy and transfer pricing. He represents individuals and companies in tax law and tax criminal law matters.

He has extensive experience in banking tax law, as well as in the taxation of investment structures (collective investment schemes and wealth structures) and commodity trading companies. Additionally, he serves on the Board of Directors of several companies.

He is ranked in Chambers Global (tax) and Legal 500.

Education

IMD, High Performance Boards Program (2022)

IMD, Advanced High Performance Leadership Program (2019)

Saïd Business School, University of Oxford, DFS (2014)

IMD, High Performance Leadership Program (2012)

Swiss Tax Academy, Federal Diploma as a Tax Expert (2006)

Admitted to the Geneva Bar (2002)

University of Geneva, Faculty of Law, Diploma of Advanced Studies in Tax Law: The Taxation of Derivative Products according to the LIFD (1998)

Experience

Aegis: partner (since 2024)

BianchiSchwald Attorneys (formerly BCCC): Partner specialized in Tax Law, Corporate Tax, M&A, and Financial Services (2017 – 2024)

BCCC Attorneys: Partner specialized in Tax Law, Corporate Tax, M&A, and Financial Services (2014 – 2016)

Oberson Attorneys: Associates specialized in Tax Law, Corporate Tax, M&A, and Financial Services (December 2008 – 2014)

Ernst & Young: Senior Manager, Corporate Tax and Financial Services (May 2008 – October 2008)

Schellenberg Wittmer: Corporate tax associate, M&A, and Financial Services (September 2003 – January 2007)

Arthur Andersen then Ernst & Young (merger on July 1, 2002): Tax consultant, Private Client Services (June 2002 – July 2003)

De Pfyffer Et Associes, Geneva: Trainee Lawyer, Supervisor: Me Bruno de Preux (January 2000 – February 2002)

Office of the Attorney General of the Canton of Geneva: Trainee Lawyer (July – December 1999)

Recent Rankings

Legal 500:

“Expert in corporate tax law, international tax planning, mergers and acquisitions, as well as strategy and transfer pricing, Joseph Merhai also acts as counsel in domestic and international tax criminal proceedings. He has extensive experience in banking tax law, as well as in taxation of investment structures (investment funds and corporate holdings) and commodity trading companies”.

Chambers & Partners 2024 Global guide (3 Years Ranked) :

“Joseph Merhai of BianchiSchwald joins the rankings this year following client feedback and his involvement in the firm’s tax mandates. He is well placed to advise on corporate tax and international tax structuring, with further expertise in tax audits and transfer pricing mandates.”

Languages

French, English, German

Publications by Jospeh Merhai

La clause de la nation la plus favorisée dans la CDI Suisse-Inde, conséquences d’interprétations

co-auteur avec Laurent Schenker (Avril 2024)

« Investment funds 2024 »

co-auteur avec Thomas Pasquier, Chambers Global Practice Guide(p. 421-427) , mars 2024. Read the publication

TVA et e-commerce

co-auteur avec Thomas Pasquier, Revue Douanière + TVA, 2023

L’Art et la valeur

co-auteur avec Thomas Pasquier, Schulthess, 2022

Analyse de l'arrêt 2C_546/2021 du 31 octobre 2022 du Tribunal

co-auteur avec Thomas Pasquier, Publication BianchiSchwald

Les instruments financiers

co-auteur avec Nicolas Béguin et Alexandre Richa, Bâle (Helbing & Lichtenhahn), 2021.

Ajustements importants dans l'imposition des participations des salariés,

co-auteur avec Sébastien Maury, Federico Abrar, Newsletter BianchiSchwald, 2020

Droit de la propriété intellectuelle et droit fiscal: enjeux actuels d’une collaboration ou d’une confrontation autour de la licence box

co-auteur avec Laurent Muhlstein, in Steuer Revue – Revue fiscale, Cosmos Verlag, Bern, 2020)

Aspects fiscaux en rapport avec le Coronavirus - update 17 avril 2020

co-auteur avec Sébastien Maury, Newsletter BianchiSchwald, 2020

Echange automatique d’information : un nouveau paradigme du 1er décembre 2014

SOFGEN, Genève, 2014

Conventions de double imposition, accords fiscaux et secret bancaire

co-auteur avec Christophe Léchaux, in Les enjeux juridiques du secret bancaire, Actes du colloque 2011 de l’Institut de lutte contre la criminalité économique (éd. ILCE), Neuchâtel, 2011

Le processus d’évaluation en droit commercial et en droit fiscal – de la diversité vers la cohérence

Gesellschafts- und Kapitalmarktrecht (GesKR) N° 3, 2010, p. 330 et ss.

« Recent Indian Tax Case Law: A Swiss Perspective »

L’Expert-comptable Suisse, N° 3, 2010, p. 529 et ss.

co-auteur avec Lionel Aeschlimann, in Conlon, International Tax Series – Suisse, 2007

« Lump Sum Taxation, Swiss Federal Tax Authorities Provide Clarification »

co-auteur avec Bernhard Zwahlen, Bulletin for International Fiscal Documentation (IBFD), 2003, p. 289 et ss.

AEGIS IS READY TO ASSIST YOU.