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Portrait ofDavid Hürlimann

David Hürlimann

Managing Partner
Attorney at Law, Certified Tax Expert

CMS von Erlach Partners Ltd
Dreikönigstrasse 7
P.O. Box
8022 Zurich
Switzerland
Languages German, English, French

David Hürlimann’s practice focuses on tax law, in particular taxation of groups, merger & acquisition, corporate restructuring, international tax and tax accounting. Other areas of his tax practice include banking, executive compensation and tax planning for high net worth individuals.

David Hürlimann graduated from the Universities Zurich and Geneva in 1998. After serving as a law clerk at the District Court of Zurich for two years, he was admitted to the bar of Zurich in 2001. From 2001 to 2005 he worked as a tax lawyer with the Zurich law firm Homburger. In 2004 he qualified as a Swiss Certified Tax Expert. From 2006 to 2008 he was Head Corporate Taxes with Sulzer, a publicly listed Swiss industrial group. David Hürlimann joined our company in 2008 as a partner.

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David Hürlimann heads the tax team at CMS. “He has very good technical skills, manages a team well and provides top-level service and care to clients,” enthuse clients.

Chambers and Partners, Tax, Switzerland, 2015

Relevant experience

  • Assisting international groups in transfer pricing matters (documentation, tax audits)
  • On-going tax compliance support for Swiss groups
  • Tax advice in numerous M&A projects
  • Tax advice in connection with recapitalisation matter
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Memberships & Roles

  • Zurich and Swiss Bar Association
  • Swiss Institute of Certified Accountants and Tax Consultants
  • International Fiscal Association IFA
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Publications

  • Ruling-Anfrage, in: Philipp Egli, Hans-Jakob Mosimann und Sabine Steiger-Sackmann (Hrsg.), Kommentierte Mustereingaben im Verwaltungsrecht, 5 Bände, Band II, S. 257 ff., Schulthess, Zürich 2020, David Hürlimann and Jens Lehmann
  • Die Schweizer Ferienimmobilie – Was in Deutschland Steuerpflichtige schon vor dem Erwerb wissen sollten, from David Hürlimann and Jens Lehmann, in NWB Erben und Vermögen 9/2018, S. 317 ff.
  • Switzerland Relaunches Corporate Income Tax Reform, Bloomberg BNA, Tax Planning International Review, July 2017
  • Update on the Corporate Tax Reform III in Switzerland, Bloomberg BNA, Tax Planning International Review, February 2017
  • Echanges de renseignements avec la Suisse : derniers développements En savoir plus sur − Les Echos Patrimoine, 07/2016
  • "Überblick über die Besteuerung von Restrukturierungen und Sanierungen in der Schweiz", Steueroptimierte Gestaltungen in Restrukturierung, Sanierung und Insolvenz, CMS Hasche Sigle, 06/2015
  • Verjährungsregelungen bei der Verrechnungssteuer, von David Hürlimann und Mark Cagienard, in: zsis) − Zeitschrift für Schweizerisches und Internationales Steuerrecht − BestCase, 2011, BestCase Nr. 5.
  • Dernières évolutions du forfait fiscal en Suisse, 05/2011
  • Le forfait suisse se fait fort cher, 03/2011
  • Gerichtliche Bestätigung der Altreservenpraxis, von David Hürlimann und Mark Cagienard, in: zsis) − Zeitschrift für Schweizerisches und Internationales Steuerrecht − BestCase, 2010, BestCase Nr. 10.
  • Unternehmerfreundlicher Ansatz des Bundesverwaltungsgerichts bei der Abschreibung von Vorsteuern im Rahmen der Einlageentsteuerung, von David Hürlimann und Mark Cagienard, in: zsis) − Zeitschrift für Schweizerisches und Internationales Steuerrecht − BestCase, 2010, BestCase Nr. 5.
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Education

  • 2004 Eidgenössisches Steuerexpertendiplom
  • 2001 Anwaltspatent (Zürich)
  • 1998 Rechtsstudium, Universitäten Zürich und Genf (magna cum laude)
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Expertise

21/09/2018
Erwerb von Schweizer Ferienimmobilien
Was in Deutschland Steuerpflichtige schon vor dem Erwerb einer Schweizer Ferienimmobilie wissen sollten Die Schweiz ist bei Deutschen ein beliebter Fer­i­en­wohnungsstan­dort. Ein besonderes Interesse gilt...

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14/03/2024
CMS Switzerland ranked in Chambers and Partners Europe Guide 2024
Awards & Rankings
11/01/2024
CMS advised on the sale of Argolite AG to SWISS KRONO Group
Zurich, January 2024 | A team of CMS Switzerland under the lead of Stefan Brunnschweiler and Samuel Felix Gang provided comprehensive advice to the sole shareholder on all legal aspects regarding the sale of Argolite AG to SWISS KRONO Group. The team further consisted of Sibylle Schnyder, David Hürlimann, Andrea Relly, Ferdinand Blezinger, Dominik Penkov and Alexander Salamon. Argolite AG, which was founded in 1937 and operates out of Willisau (Switzerland), has been producing laminates since 1953 and is the only Swiss manufacturer of HPL (High Pressure Laminate) in accordance with the EN438 quality standard, having around 80 employees. Founded in Menznau (Switzerland) in 1966, the SWISS KRONO Group is one of the world's leading manufacturers of wood-based materials and stands for sustainable and innovative solutions in the Flooring, Interiors and Building Materials business. SWISS KRONO focuses on recyclable materials for living and working environments. As a preferred partner, SWISS KRONO enables its customers to grow with green building materials. Founded as a family business, the Group is wholly owned by Ines Kaindl-Benes. For the SWISS KRONO Group, the acquisition offers synergies and growth opportunities in an increasingly competitive market and also represents a clear commitment to the home market and the location in Switzerland. Despite the acquisition by the SWISS KRONO Group, Argolite AG will retain its legal independence, the Willisau site and the jobs there. The parties have agreed not to disclose the purchase price of the transaction. CMS Switzer­land­Stefan Brunnschweiler, LL.M., Managing Partner, Head Corporate/M&ASamuel Felix Gang, LL.M., Senior Associate, Corporate/M&AAndrea Relly, Counsel, Corporate/M&ADr Ferdinand Blezinger, LL.M., Senior Associate, Corporate/M&AAlexander Salamon, Attorney Trainee, Corporate/M&ADr Sibylle Schnyder, LL.M., Partner, Real EstateDavid Hürlimann, Managing Partner, TaxDominik Penkov, Associate, Tax
02/05/2023
CMS advises DER Touristik Suisse AG on the acquisition of Golf and Travel...
DER Touristik Suisse AG, a group company of the German REWE Group, acquires Golf and Travel AG, based in Root.
12/04/2023
CMS Switzerland recommended by The Legal 500 EMEA 2023
Rankings of CMS Switzerland in The Legal 500 EMEA 2023 Edition
19/03/2023
CMS Switzerland recommended in the Chambers Europe Guide 2023
Chambers and Partners has pub­lished its rankings of Europe's lead­ing law firms and lawyers in the Europe Guide 2023. Our firm and our lawyers are listed in both rankings for Switzerland.
16/02/2023
CMS Switzerland ranked in Chambers Global Guide 2023
Chambers and Partners has pub­lished its rankings of the world's leading law firms and lawyers in the Global Guide 2023. Our firm is again listed in both rankings for Switzerland.
15/01/2023
CMS advises the owner family on the sale of a majority stake in SCHURTER...
The Swiss investor Capvis, which specialises in medium-sized investments, acquires a majority stake in the Lucerne-based SCHURTER Group. The founding and previous owner family continues to hold a stake in the company and is represented on the board of directors by Thomas Schurter.
09/12/2022
CMS advises DER Touristik Suisse AG on its sale of a stake in RAILTOUR...
9. Dezember 2022DER Touristik Suisse AG has sold a minority stake in RAILTOUR (SUISSE) SA to ÖBB subsidiary Rail Tours Touristik GmbH. With this step, DER Touristik Suisse AG aims to expand the rail expertise of its subsidiary RAILTOUR (SUISSE) SA in the growth market for sustainable rail travel. The cooperation with ÖBB is also intended to strengthen RAILTOUR (SUISSE) SA in the development of its sales expertise and access to new customer groups. DER Touristik Suisse AG is a market-leading Swiss tourism company and covers the entire spectrum of the travel world with its tour operators Kuoni, Helvetic Tours and specialist tour operators. As part of the DER Touristik Group, it belongs to one of the largest travel groups in Europe. A team from CMS Switzerland and CMS Germany, led by partner Stephan Werlen (CMS Switzerland), advised DER Touristik Suisse AG on all legal aspects of the transaction. CMS SwitzerlandDr Stephan Werlen, Partner, Corporate / M&AAlexandra Stocker, Associate, Corporate / M&ADavid Hürlimann, Partner, TaxJens Lehmann, Associate, TaxDr Dirk Spacek, Partner, IP/ITMarquard Christen, Partner, Merger ControlCMS GermanyChristoff Henrik Soltau, Partner, Merger Control
14/05/2022
CMS advises Bruker on its investment in Tofwerk
Bruker Corporation, a NASDAQ-listed US tech company in the analytical instrumentation sector, has acquired a stake in Swiss firm Tofwerk. Tofwerk develops time-of-flight mass spectrometers and ion mobility spectrometers for research laboratories. Tofwerk's technology has multiple applications, including in the field of environmental tech (air analysis, atmosphere, semiconductor manufacture, biochemistry and nanotechnology). Details of the transaction were not disclosed.A CMS team headed by lead partner Dr Hendrik Hirsch and Stefan Brunnschweiler advised Bruker on all legal aspects of the transaction. Bruker is a longstanding CMS client and has been advised by CMS on several acquisitions and disposals in the past. CMS recently advised Bruker on acquiring PreOmics, Prolab and PepSep. CMS GermanyDr Hendrik Hirsch, Partner, Corporate / M&ADr Berrit Roth-Mingram, Senior Associate, Corporate / M&ADr Thomas Hirse, Partner, Intellectual PropertyCMS Switzer­land­Stefan Brunnschweiler, Partner, Corporate / M&AAndrea Relly, Associate, Corporate / M&APascal Stocker, Associate, Corporate / M&ADavid Hürlimann, Partner, TaxCMS ChinaDr Ulrike Glück, Partner, Corporate / M&AAiping Bao, Counsel, Corporate / M&AGilbert Shen, Counsel, Tax
11/04/2022
CMS Switzerland recognised by The Legal 500
Rankings of CMS Switzerland in The Legal 500 EMEA 2022 edition
17/03/2022
CMS Switzerland recommended in the Chambers Europe Guide 2022
Chambers and Partners has pub­lished its rankings of Europe's lead­ing law firms and lawyers in the Europe Guide 2022. Our firm and our lawyers are listed in both rankings for Switzerland.
20/01/2022
CMS Switzerland ranked in Chambers Global Guide 2022
Chambers and Partners has pub­lished its rankings of the world's leading law firms and lawyers in the Global Guide 2022. Our firm is again listed in both rankings for Switzerland.