Extensive industry experience

With extensive experience across a top-tier law firm, a leading tax boutique, and Big 4 companies, as well as an Asian markets advisor Stéphanie Fuchs is a seasoned tax expert who combines deep technical knowledge with a unique interdisciplinary background.

Diverse background

Stéphanie’s approach to tax advisory is enriched by her diverse background as an economics journalist, advisor for Asian markets, financial services provider and military historian, which has sharpened her analytical skills and broadened her perspective on financial and regulatory matters. This unique combination allows her to tackle complex tax challenges with creativity and precision, delivering innovative and tailored solutions to her clients.

Language Skills

Emerging technologies 

...such as Distributed Ledger Technologies (DLT), Decentralized Autonomous Organizations (DAOs), quantum computing and AI continue to transform traditional business models. Stéphanie stays at the forefront of these developments. She guides clients through the evolving regulatory landscape with a commitment to innovation and excellence, ensuring they are prepared to meet both current and future challenges.

Memberships

Businessincub (Member of the community of experts as Tax & Web3 Expert)
Women in Web3 Switzerland (WIW3 CH)
International Fiscal Association Switzerland and Liechtenstein (IFA) and IFA WIN
Crypto Valley Association
Swiss Finance + Technology Association (SFTA)
SwissFinTechLadies (SFTL)

Withholding tax commentary

Commentary on Articles 7 and 8 of the Swiss Withholding Tax Act (VSTG). Widmer, Stefan / Fuchs, Stéphanie. In: Zweifel / Beusch / Bauer-Balmelli. Commentary on the Federal Act on Withholding Tax, 3rd edition.

Diploma thesis
University of Zürich
LL.M. International Tax Law

Swiss Treaty Policy: The influence of the changes recommended in the revisions of the OECD Model Tax Convention from 2010 to 2017, including the BEPS recommendations, on the double tax agreements (DTAs) concluded by Switzerland since 2012 (including an excursus on the UN Model Tax Convention), supervised by Dr. Peter Hongler and Prof. Dr. Madeleine Simonek.

(Original title: Abkommenspolitik der Schweiz. Der Einfluss der in den Revisionen der OECD-Musterabkommen 2010 bis 2017 empfohlenen Änderungen inkl. der BEPS-Empfehlungen auf die seit 2012 abgeschlossenen DBA der Schweiz (inkl. Exkurs zu UN MA) supervised by Dr. Peter Hongler and Prof. Dr. Madeleine Simonek)

Master thesis
University of St. Gallen
M.A. in Accountin and Finance

"License Boxes: Elysium or Pandora's Box? A discussion on the future of the license box in the new tax law of Liechtenstein in comparison with selected box regimes internationally and the latest developments in the OECD and the EU," supervised by Prof. Dr. Alfred Storck.

(Original title: “Lizenzboxen: Elysium oder  Büchse  der Pandora? Diskussion der Zukunft der Lizenzbox im neuen Steuerrecht Liechtensteins im Vergleich mit ausgewählten Box Regimes im internationalen Raum und den Restentwicklungen in der OECD und der EU“ supervised by Prof. Dr. Alfred Storck)

Master thesis
University of Berne
M.A. in History

"I am not a Nazi, but a German": Perceptions and interpretations of German officers and non-commissioned officers in captivity at "Fort Hunt" during World War II, supervised by Prof. Dr. Sönke Neitzel.

(Original title: „Ich bin kein Nazi, aber Deutscher“: Wahrnehmungen und Deutungen deutscher Offiziere und Unteroffiziere in Kriegsgefangenschaft in „Fort Hunt“ während des 2. Weltkrieges supervised by Prof. Dr. Sönke Neitzel)

Master thesis
University of Berne
M.A. in Media- and Communication Science

"The UBS Case: Has Economic Reporting Failed in Relation to the UBS Crisis?"

(Original title: „Der Fall der UBS. Ist die Wirtschaftsberichterstattung in Bezug auf die UBS-Krise gescheitert?“)

2024

871(m) steuerlicher Stolperstein bei US-Wertpapieren. Cibik, Ülkü / Fuchs, Stéphanie. payoff, www.payoff.ch, Gastbeitrag, Januar 2024, S. 26 - 27.

It's now the turn of the UN member states. Fuchs, Stéphanie. IFC, Economic Report, The Big Debate, How Involved Should The UN Be In Global Tax Policy and Regulation? Januar 2024, p. 23.

Upcoming Power Battle Between UN And OECD: Is CARF The Last Landmark Of An Ending Era? Luthiger, Reto / Fuchs, Stéphanie. IFC, Economic Report, International Tax, p. 15 - 17, 2024.

Don't panic if the Postman rings. Fuchs, Stéphanie. Mondaq, 08.02.2024.
New Update on the taxation of crypto projects from the SFTA: Taxation of DAOs remains hidden topic. Mondaq, 13.02.2024.

Fintech 2024 Switzerland Trends and Developments. Schärli, Kilian / Luthiger, Reto / Trost, Andrea / Fuchs, Stéphanie. Chambers and Partners, Global Practice Guides, Switzerland, Trends and Developments, Fintech 2024.

Steueramtshilfe, Trusts, Begünstigte und wirtschaftliche Berechtigung: Urteil des Bundesverwaltungsgerichts vom 23. Oktober 2023. Arter, Oliver / Fuchs, Stéphanie. MLL Blog, April 2024.

Steuerliche Vorteile bei energetischen Verbesserungen: Wichtige Entscheidungen für Grundstückseigentümer.  Johner, Jacques / Gasser, Noëlle / Fuchs, Stéphanie. MLL Blog, 18.06.2024.

E-cigarettes/vapes: Regulation and taxation are being tightened. Donauer, Daniel / Fuchs, Stéphanie. MLL Blog, 1308.2024.

Wie ESG-Ratings nachhaltiges Investieren beeinflussen können. Cibik, Ülkü / Fuchs, Stéphanie. payoff, www.payoff.ch, Gastbeitrag, November 2024, p. 20 - 21. https://www.payoff.ch/news/wie-esg-ratings-nachhaltiges-investieren-beeinflussen-koennen

2016 - 2023

KRYPTOWÄHRUNGEN: QUALIFIKATION ALS GEWERBSMÄSSIGER WERTSCHRIFTENHÄNDLER BEACHTEN. Nazareno, Dominic / Fröhlich, Nicole / Fuchs, Stéphanie. WEKA, Focus Treuhand, Februar 2023.

Der Verein als attraktives Rechtskleid für DAOs. Nazareno, Dominic / Hostettler, Marcel / Wójtowicz, Piotr S. / Fuchs, Stéphanie. Themenspezial "Recht und Steuern" in Finanz und Wirtschaft, 11. März 2023.

Dezentrale autonome Organisationen. Neue Realität für die Steuerwelt. Nazareno, Dominic/Fuchs, Stéphanie.

Tokenization of Assets. Decentralized Finance. Vol. 1. Spot on Fundraising and StableCoins. Andermatt, Silvan/Banusch, Benjamin/Fuchs, Stéphanie et al.

Funktionale Steuerplanung in  der "neuen" mobilen, globalen und digitalen Welt. Brülisauer, Peter/Fuchs, Stéphanie. Schulthess Manager Handbuch.

Revision of Repetitorium Steuerrecht by Stocker, Raoul/Giesen Romana.

Spontaner Austausch von Steuerrulings - Auswirkungen auf Schweizer Unternehmen. Stocker, Raoul/Fross, Andreas/Fuchs, Stéphanie. Expert Focus.

Spontaner Austausch von Rulinginformationen: Entwicklungen innerhalb der OECD und der EU und deren Auswirkungen auf die Schweiz. Stocker, Raoul/Fross, Andreas/Fuchs, Stéphanie. IFF Forum für Steuerrecht.