lic. iur., LL. M. (tax), Attorney at Law /Certified Tax ExpertPartnerPhone +41 58 658 52 77robert.desax@walderwyss.com

Ro bert Des ax is a partner in the taxteam. He works in the fiel ds of na tio naland in ter na tio nal ta xa ti on. He re pres ‐ents cli ents in con tro ver si al tax mattersand as sists pri va te cli ents re gar ding thetax as pects of es ta te and wealth plan ‐ning. He re gu lar ly ad vi ses on cross-bor ‐der im pli ca ti ons of in ter na tio nal ta xa ti ‐on, es pe cial ly on the ap pli ca ti on of dou ‐ble tax trea ties, on is su es in con nec tionwith the re fund of Swiss with hol ding ta ‐xes in in ter na tio nal struc tu res, on theSwiss tax treatment of trusts as well ason the re do mic i lia ti on of in di vi du als andbusi nes ses to Switzer land. In ad di ti on,he also ad vi ses and re pres ents cli entson cor po ra te tax matters, es pe cial ly innego tia ti ons with tax au tho ri ties du ringtrans fer pricing au dits and re gar dingre or ga ni za ti ons. Ro bert Des ax is a fre ‐quent spea ker on tax matters and is are gu lar au thor of con tri bu ti ons for taxpu bli ca ti ons. He was na med one ofSwitzer land's 20 Tax Con tro ver sy Lea ‐ders in 2015 by the In ter na tio nal TaxRe view.

Born in 1978, Ro bert Des ax gra dua tedfrom the Uni ver si ty of Fri bourg, Fa cul tyof law, in 2002 (lic. iur. 2002 in clu dingspe cial men ti on Bi lin gu al Li cen tia te). In2005 he pas sed the Zu rich bar examand ob tai ned an LL.M. in in ter na tio naltax law from the Vi en na Uni ver si ty ofEco no mics and Busi ness in 2006. Afterthat, he worked in the in ter na tio nal taxde partment of one of the Big Four au ditfirms. In 2010 he ear ned the di plo ma asa Swiss cer ti fied tax expert. Pri or to joi ‐ning Wal der Wyss in 2016, he was a Se ‐ni or As so cia te in a lar ge in ter na tio nallaw firm, whe re he had been a mem berof the tax team for more than five ye ars.He is a mem ber of the In ter na tio nal Fis ‐cal As so cia ti on (IFA), of EX PERTsuis seand of the Swiss/French Cham ber ofCom mer ce.

Ro bert Des ax speaks French, Ger man(as first and se cond na ti ve lan guages)and English. He is re gis ter ed with theZu rich Bar and is ad mitted to prac ti ce inall Switzer land.

Robert Desax

Walder Wyss Ltd.attorneys at law

Phone +41 58 658 58 58Fax +41 58 658 59 59reception@walderwyss.com

www.walderwyss.comZurich, Geneva, Basel, Bern, Lausanne, Lugano

Doing Business in Switzerland – APractical Guideby Urs P. Gnos, Theodor Härtsch,Ramona Wyss, Andrea Haefeli, GionGiger, David Vasella, Davide Cerutti,Marco Galli, Roger Staub, BennoFischer-Siddiqui, Reto Jacobs, MoniqueSturny, Thomas P. Müller, Nadja D.Leuthardt, Adriano Antonietti, ValentineSchnyder, Stefan Knobloch, DimitriosBerger, Dominik Hohler, Jenny Süess,Stéphanie Oneyser, Dario Galli, MichaelKündig, Markus Vischer, Urs Schenker,Rafael Zemp, Patrick W. Vogel, LaurentSchmidt, Christian Lütolf, DanielDedeyan, Nico Bernhard, TervelStoyanov, Lukas Wyss, MarkusPfenninger, Valentin Wiesner, RafalSzala, Thiemo Sturny, Roger Ammann,Hubertus Hillerström, Ken Savioz, UeliSommer, Simone Wetzstein, ChristophStutz, Nadine Mäder, Olivier Sigg, LauraLuongo, Francis Nordmann, AndréKuhn, Davide Jermini, ChristianEichenberger, Théo Meylan, ThomasMeister, Janine Corti, Robert Desax,Fabienne Limacher, Dieter Hofmann,Rodolphe Gautier, Olivia Sistovaris,Micha Bühler, Michael Feit, MauriceCourvoisier, Oliver M. Kunz, Albane deZiegler and Pascale KösterEditor[s]: Urs P. Gnos, Theodor Härtsch2020

Zuzug in die Schweiz aus rechtlicherund steuerlicher Sichtby Dominik Hohler and Robert Desax[co-author]in: WEKA Business Media AG (Editor[s]),"Jahrbuch Treuhand und Revision 2020"2020, pp. 125-158

Potential tax controversies in the areaof wealth managementSpeaker Robert DesaxInternational Estate Planning Summit2018 / Hochschule Luzern Brasserie Lipp Zurich, 28. November2018

Haftungsfragen Treuhand &Gesellschaftsorgane [Liability matters for company bodiesand fiduciaries]Speakers Robert Desax and DominikHohlerUnternehmer Forum InterContinental Davos, 21. September2018

Stand Steuervorlage 17 / «STAF» [Status Tax proposal 17 and socialsecurity reform]Speaker Robert DesaxUnternehmer Forum InterContinental Davos, 21. September2018

For a complete list of publicationsplease visit our website:www.walderwyss.com/robert.desax

Selected Publications

Switzerland adopts new corporate taxreform [Tax Newsletter - Switzerland adoptsnew corporate tax reform]by Maurus Winzap and Robert DesaxMay 2019

Mondaq Corporate Tax Q&Aby Fouad G. Sayegh and Robert Desaxin: Comparative Guide, Corporate Tax –Switzerland, 30 April 2019