Joseph Merhai
Swiss & International taxation
Finance
Investment Funds
Corporate and M&A
Art Law
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), Legal 500 and Best Lawyers.
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 (2014 – 2024)
Recent Rankings
Best Lawyers in Switzerland – Geneva Region
Ranked in Tax Law since 2019.
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 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 Joseph Merhai
L’Art et la valeur
L’Art et la valeur, Volume 2
(Art and value), Schulthess, 2025
La clause de la nation la plus favorisée dans la CDI Suisse-Inde, conséquences d’interprétations
« Investment funds 2024 »
co-auteur avec Thomas Pasquier, Chambers Global Practice Guide (p. 421-427) , mars 2024.
Lire la publication
TVA et e-commerce
co-auteur avec Thomas Pasquier, Revue Douanière + TVA, 2023
L’Art et la valeur
Analyse de l'arrêt 2C_546/2021 du 31 octobre 2022 du Tribunal
co-auteur avec Thomas Pasquier, Publication BianchiSchwald
Les instruments financiers : Aspects juridiques et fiscaux / Financial instruments : legal and tax aspects
co-auteur avec Nicolas Béguin et Alexandre Richa, Bâle (Helbing & Lichtenhahn), 2021.
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
Conventions de double imposition, accords fiscaux et secret bancaire
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.
« Lump Sum Taxation, Swiss Federal Tax Authorities Provide Clarification »
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