Our lawyers

Back

Lukas Scherer

Associate

Position: Counsel
Practice Areas: Corporate & M&A , Health and Medical Law , Private Clients , Tax
Field-Display: Banking & Finance Team , Capital Markets Team , Corporate & M&A Team , Employment & Pensions Team , Health and Medical Law Team , Insolvency & Restructuring Team , Private Clients Team , Real Estate & Construction Team , Tax Team , Venture Capital Team , Startups
Individuals: Lukas Scherer

Lukas Scherer is a member of the Tax Team and of the Startup Desk. He supports Swiss and international corporate and private clients on all aspects of tax law, focusing on public and private M&A, corporate finance, succession planning and blockchain/distributed ledger technology. He also advises clients in contentious and non-contentious tax proceedings and on VAT. Before joining Prager Dreifuss, Lukas Scherer worked for several large commercial law firms and a Big Four auditing company in Zurich.

E-Mail

+41 44 254 55 55

Linkedin

VCard

Admission to the Bar

Admitted in Switzerland (2012) 

Practice Areas

  • Tax
  • Corporate & M&A
  • Private Clients

Education

  • Certified Tax Expert (2016)
  • University of Basel (MLaw, 2009)

Languages

  • German
  • English
  • French

Memberships

  • Zurich and Swiss Bar Association
  • EXPERTSuisse
  • Swiss Certified Tax Experts Association 
  • International Fiscal Association

Publications

Subject: Tax
Autor: Roland Böhi, Lukas Scherer, Manuel Vogler
Reading time: 3 Min

Switzerland: Adjustment of the capitalisation rate for determining the earnings value as of 1 January 2021

As of 1 January 2021, the calculation of the capitalisation rate for determining the earnings value was adjusted in Switzerland. What influence will this adjustment have on the Swiss tax landscape?"

Subject: Tax
Autor: Roland Böhi, Lukas Scherer, Manuel Vogler
Reading time: 3 Min

The revision of Swiss company law and its effects on Swiss tax law

Good things take time? In keeping with this saying, the Swiss Federal Assembly adopted the proposed revision of the company law on 19 June 2020 - after more than twelve years since the publication of the first dispatch. It is scheduled to enter into force on 1 January 2022 at the earliest. What impact will the revision of company law have on the Swiss tax landscape?

Subject: Tax
Autor: Roland Böhi, Lukas Scherer
Paper: NZZ
Reading time: 5 Min

The pandemic from a Swiss tax law perspective

Are the financial measures taken in connection with the Covid-19 pandemic a curse or a blessing for SMEs in terms of taxation? Either way there are several sheet anchors."  By Dr. Roland Böhi and Lukas Scherer in NZZ 12 March 2021

Subject: Tax
Autor: Lukas Scherer, Manuel Vogler
Paper: TREX
Reading time: 10 Min

Patent box and R&D super deduction: Are they worth the effort?

Since January 1, 2020, the patentbox and the R&D super deduction are available as special tax measures to boost the innovation sector in Switzerland. The cantons have a rather large leeway in the design of the patentbox and the R&D super deduction. This results in considerable intercantonal differences on the Swiss tax landscape. In the following article, the authors present the most important considerations for the practical application of the patentbox and the R&D super deduction.

Link to article: Patent box and R&D super deduction: Are they worth the effort?

Subject: Tax
Autor: Roland Böhi, Lukas Scherer
Reading time: 3 Min

Standardisation of the practice of employee benefit plans throughout Switzerland

The practice regarding the tax treatment of employee benefit plans will undergo three major changes with effect from 1 January 2021. Are these changes also applicable to existing employee benefit plans?

Subject: Tax
Autor: Roland Böhi, Lukas Scherer
Paper: NZZ

How can companies benefit from the tax reform?

In the 5th October 2020 issue of NZZ, Roland Böhi and Lukas Scherer shed light on the tax reform measures of the patent box and the super-deduction for research and development expenses for the tax promotion of innovation in Switzerland which came into force in January 2020. The authors show that it can be worthwhile not only for large companies. Even for SMEs and start-ups, attractive options for tax savings arise, also in the software sector.

Subject: Tax
Autor: Roland Böhi, Lukas Scherer, Manuel Vogler
Paper: PD Tax Newsletter

eSports and taxes

eSports – the competitive playing of computer and video games is enjoying growing popularity in Switzerland. So far, this phenomenon has not yet been given much attention in the Swiss tax environment. Our article flags open questions and provides possible solutions for eSports athletes as well as for eSports organisations.

Subject: Tax
Autor: Roland Böhi, Lukas Scherer, Manuel Vogler

The implementation of the patent box

Subject: Loans / Covid 19
Autor: Vanessa Bernheim, Michael Mosimann, Rahel A. Nedi, Lukas Scherer
Paper: PD Launch Pad Newsletter

PD Launch Pad Newsletter May 2020: Liquidity Support for Start-ups Hit by COVID-19

Subject: Loans / Covid 19
Autor: Roland Böhi, Nicole Fröhlich, Lukas Scherer, Manuel Vogler, Laura Bartesaghi
Paper: PD Tax Newsletter

Tax consequences of coronavirus for employees and companies