Our lawyers

Back

Manuel Vogler

Associate

Position: Associate
Practice Areas: Corporate & M&A , Private Clients , Tax
Field-Display: Banking & Finance Team , Capital Markets Team , Corporate & M&A Team , Employment & Pensions Team , Insolvency & Restructuring Team , Private Clients Team , Real Estate & Construction Team , Tax Team , White Collar Crimes & Investigations Team

Manuel Vogler is a member of the Private Clients and Tax Teams. He advises Swiss and foreign corporate and private clients on all aspects of Swiss and international taxation, focusing on corporate and real estate tax. He also specializes in corporate law, inheritance law and succession planning for businesses. Before joining Prager Dreifuss, he worked for a Big Four auditing company, in a law firm specializing in commercial law in Zurich and at the Cantonal and High Court of the Canton of Nidwalden.

E-Mail

+41 44 254 55 55

Linkedin

VCard

Admission to the Bar

Admitted in Switzerland (2019) 

Practice Areas

  • Tax
  • Private Clients
  • Corporate M&A

Education

  • University of Lucerne (MLaw, 2015)

Languages

  • German
  • English
  • French

Memberships

  • Zurich and Swiss Bar 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: 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, 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: Corporate & M&A
Autor: Mark Meili, Manuel Vogler
Paper: IFLR Capital Markets

IFLR: Switzerland restricts bearer shares

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

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

Additional deduction on research and development activities

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

Amended protocol of double taxation agreement between Switzerland and USA

Subject: Tax
Autor: Roland Böhi, Manuel Vogler
Paper: IFLR

Tax Summer Update: Revised Swiss corporate tax reform and required actions to benefit

Subject: Tax
Autor: Roland Böhi, Manuel Vogler, Danielle Wenger
Paper: PD Newsletter

New ruling regarding joint and several tax liability of directors

Subject: Tax
Autor: Roland Böhi, Manuel Vogler, Danielle Wenger
Paper: PD Newsletter

Tax Newsletter / January 2019: new and well-known tax traps in corporate succession

Subject: Tax
Autor: Roland Böhi, Manuel Vogler, Danielle Wenger
Paper: PD Tax Newsletter

Tax Newsletter Dezember 2018: Besteuerung von Blockchain und Kryptowährung

Subject: Tax
Autor: Roland Böhi, Manuel Vogler, Danielle Wenger
Paper: PD Tax Newsletter

Tax Newsletter November 2018: Revised Swiss corporate tax reform