adomus domestic ag – Structuring and taxes. National and transnational.

Adrian Muster

Adrian Muster has been a legal and tax advisor for over 25 years. He is expected to continue advising and representing his long-standing clients until 2023. The advisory services are provided by two companies:

adomus.cross ag
adomus.domestic ag

Consulting Focus

Adrian Muster has been providing support under the “adomus” and “awr” labels in the following areas since 1994:

Tax planning for corporations and entrepreneurs

Transnational structures

Individuals: estate and succession planning

Trusts, real estate taxes

Second opinions

Experience

Education

Attorney at law, Dr. iur.
Certified tax expert (1990)
LL.M. International Tax Law (Vienna, 2015)
Master in History (2022, MAS University of Zurich in Applied History)
Regular continuing training in international tax law, and at U.S. business schools

Professional experience

Tax and legal advisor in an international accounting and consulting firm, head of tax and legal department (9 years)
Founding partner awr AG für Wirtschaft und Recht (1994)

Tax litigation expertise

Experience in representing clients in tax litigation before cantonal courts and the Swiss Federal Supreme Court, for example since 2010 in the following tax cases decided by the Swiss Federal Supreme Court:

Tax-neutral reorganisation of a company, realisation of hidden reserves.
Court ruling of 24 July 2020, 2C_547/2019
Real estate taxation, intercantonal tax law, change in the practice of the tax authorities in the case of replacement purchases outside the canton.
Court ruling of 28 September 2017, 2C_70/2017
cf. also: Alain Zbinden und David Rotzetter: Bundesgerichtsentscheid zur ausserkantonalen Ersatzbeschaffung von Wohneigentum, kein Besteuerungsrecht des Wegzugskantons bei reinvestitionsnahen Handänderungen des Ersatzobjekts, in: Expert Focus 2018/3, 204 ff.
Divisional accounts of a public enterprise, tax exemption for public purposes.
Court ruling of 9 November 2016, 2C_226/2016
Tax exemption of a charitable foundation, economic freedom (competitive neutrality). Court ruling of 17 August 2012, C_251/2012 2C_252/2012

Publications

National Tax law

Erbschafts- und Schenkungssteuerrecht:
Das bernische Gesetz über die Erbschafts- und Schenkungssteuer.
Muri bei Bern, Cosmos 1990 (Inheritance and Gift Tax Law: The Bernese Law on Inheritance and Gift Tax).

Publications on real estate taxation and tax procedure: See website in German.

International Tax Law

A Model Convention for VAT/GST.
In: Pfeiffer/Ursprung-Steindl (eds.), Global Trends in VAT/GST and Direct Taxes (Vienna: Linde 2015).

First Step to the International Tax Regime in 1923 – Edwin R. A. Seligman, New York, and the League of Nations.
Available at the Zurich Open Repository and Archive ZORA, https://doi.org/10.5167/uzh-251635. Text of over 300 pages, with 42 historical sources.

Focused advice. Structuring and taxes. National and transnational.