Topics: Career, Tax Expert, Lawyer, Tax Law, LL.M., Career Tips, EXPERTsuisse Gfeller + Partner AG.
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Good morning, Mr. Schneider, we are excited to learn more about a career in tax law. Could you share your educational path to becoming a lawyer and tax expert?

In Bern, after completing my Master's degree in Law, I underwent the lawyer training, which requires at least two internships, one at a law firm and one at a judicial authority. I completed a six-month internship at the  Regional Court of Emmental-Oberaargau , where I gained practical experience in both civil and criminal departments. Following that, I completed a one-year internship at a business law firm in Bern, where it became clear to me that I wanted to work in tax and/or commercial law after obtaining the lawyer's license.

The training to become a certified tax expert is different from the training to become a lawyer as it is done alongside work. The modular courses at  EXPERTsuisse  usually take place weekly. The modules are spread over three years, and the training concludes with written and oral exams at the federal level. In addition to the technical training, a minimum of four years of specialized work experience in tax law is required to sit for the final exams. I consider this as a crucial part of the education because applying theoretical knowledge "on the job" and gaining experience are essential factors in understanding the complexity and diversity of tax law.

You have completed an LL.M. in Melbourne. What added value did you gain from your LL.M. degree in Australia?

My LL.M. at the  University of Melbourne  provided me with several benefits for my professional life, despite the challenges posed by the Coronavirus in 2020. While in-person meetings and networking events were limited, I still benefited from the advantages of the program. The university offered virtual learning formats and created alternative ways for exchange. This adaptability allowed me to deepen my expertise in tax law and gain new international perspectives, which I can now apply in my work.

Overall, I am convinced that my LL.M. degree in Australia has expanded and strengthened both my professional and personal abilities. - Michael Schneider, LL.M.

The intercultural experience and international network I built during my LL.M. studies allow me to collaborate better with international clients and colleagues and understand their needs and concerns more effectively. Furthermore, studying in an English-speaking environment has improved my language skills, which is of great advantage in the globalized world of tax law. Overall, I am convinced that my LL.M. degree in Australia has expanded and strengthened both my professional and personal abilities.

What does your daily work routine look like as a lawyer and tax expert at  Gfeller + Partner AG ?

My daily work routine can roughly be divided into two parts: on one hand, there are tasks related to ongoing projects that are predictable, such as drafting a tax ruling. On the other hand, there are often short-term requests that come in, such as those that are time-critical due to ongoing legal deadlines and need to be answered promptly. This requires a certain level of flexibility and composure. However, in my opinion, this aspect of my daily work routine is not significantly different from other consulting professions. Thanks to our well-coordinated tax law team, where everyone supports each other, we are able to maintain control even during busier times.

Which topics do you passionately engage with, and is there a particular case that stands out in your memory?

If I were to highlight a particular activity or topic, it would be handling mandates related to SME succession planning. Here, we assist our clients in a very significant but also emotional phase of their professional careers, as it often marks the moment when, after decades of successful activity, they must pass on their life's work and the reins either internally to the next generation or to an external successor. Besides the optimal legal and tax advice, which naturally takes precedence due to my profession, interpersonal aspects are often crucial in such projects. It's fascinating to see how clients approach this process and how differently the act of "letting go" unfolds.

Often, the ideal solution is not readily apparent or found in a textbook; rather, our task is to analyze the specific case and then develop the best possible solution for the client. - Michael Schneider, LL.M.

What do you particularly appreciate about working in tax law?

What particularly appeals to me about working in tax law is the interdisciplinarity, i.e., the interaction between legal issues and business aspects. Due to the principle of materiality, which states that generally the commercial balance sheet (balance sheet and income statement) forms the basis for tax assessment, questions regarding accounting standards arise continuously in our advisory practice. On the other hand, at least my work is predominantly focused on tax planning, meaning our clients approach us with complex projects or ideas, and it's our task to implement them in a tax-optimized manner. Often, the ideal solution is not readily apparent or found in a textbook; rather, our task is to analyze the specific case and then develop the best possible solution for the client.

What motivated you to apply to Gfeller + Partner AG, and how does Gfeller + Partner AG as an employer differ from other firms?

After returning from my LL.M. in Australia, a career change was already on the horizon. It was indeed fortuitous that I found my way back from Zurich to Bern. A colleague working in Bern alerted me to a position as a tax consultant at  Gfeller + Partner AG . From the first contact with the representatives of Gfeller + Partner AG, and especially with the tax partner, I had a very positive gut feeling, which has been confirmed to this day. Besides tax consulting, Gfeller + Partner AG has two other pillars (audit and fiduciary services), which means that under our roof, a variety of specialist areas and employees with different backgrounds come together. I hadn't experienced this heterogeneity in various law firms I worked at due to their inherent structure. I find this diversity enriching both personally and professionally.

Since there is no one-size-fits-all tax law, this field of law also offers versatile opportunities to specialize and, depending on personal preferences, to focus on different areas. - Michael Schneider, LL.M.

What advice would you give to individuals aspiring to pursue a career in tax law?

Those interested in a career in tax law can look forward to an exciting and varied professional life. Since there is no one-size-fits-all tax law, this field of law also offers versatile opportunities to specialize and, depending on personal preferences, to focus on different areas (whether in terms of the field of activity or the employer, be it private or public). As tax law is not static and continuously evolves (whether at the national or international level), a professional career in this field requires a willingness to continuously educate oneself and stay "on top of things". As mentioned, since tax law has numerous connections to other areas of law, I believe a legal education (law degree) is an ideal starting point.

Thank you for the insightful insights into the world of tax law. We wish you all the best in your future endeavors!

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