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Fabian Sutter, Swiss certified tax expert and attorney at law, is a member of the tax practice group. He specialises in Swiss and international taxation with a strong focus on cross-border tax planning, corporate reorganizations and restructurings, M&A as well as financing and capital market transactions, including a strong focus on Pillar Two in connection with transactional matters. He also advises on private equity and real estate transactions. As lead manager of the Swiss transfer pricing practice he further advises clients on complex transfer pricing aspects both in the context of non-contentious procedures and in litigation. He regularly publishes and speaks at conferences.

Work highlights

Contributions

Memberships

Swiss bar association
Zurich bar association
International Fiscal Association (IFA)
ExpertSuisse
International Bar Association

Qualifications

Certified tax expert, 2016
Swiss Bar, 2011
Zurich Bar, 2011
Master of law, University of Berne, Switzerland, 2009

Publications

Fabian Sutter/Julia Ann Nigg, Archiv für Abgaberecht (ASA) 92|9 (2023|2024), Latente Steuern und GloBE-Übergangsregeln: eine Auslegeordnung mit besonderer Berücksichtigung von steuerlichen Massnahmen
Fabian Sutter/Lukas Aebi, IFF Forum für Steuerrecht 2022/4, Steuerumgehung bei der erweiterten internationalen Transponierung
Fabian Sutter/Aron Liechti, European Company Law Volume 17, Issue 3 (2020), Swiss Tax Aspects of Debt Financing: A Guide on Contractual Arrangements Required to Mitigate Swiss Interest Withholding Tax and Their Practical Implications
Webinar
New York office Tax webinars
27-10-2026
16:00 - 17:00 CET
New York office Tax webinars
The New York office is organising a series of webinars to update clients on the latest EU tax developments with respect to tax professionals.

What others say

"Having Fabian Sutter around gave me total confidence and trust that Loyens & Loeff's work was going to lead to optimal outcomes."
Chambers and Partners - Global Guide (2026)
"Fabian Sutter is an excellent and trusted adviser for us who is very dependable and always available to support us. He is also very patient and can simplify complex tax matters."
Chambers and Partners - Global Guide (2026)
"Fabian Sutter is a standout attorney who is extremely experienced and knowledgeable. His advice is thoughtful and well reasoned."
Chambers and Partners - Global Guide (2026)
"He is commercial when giving advice and is flexible to our needs and requests."
Chambers and Partners - Global Guide (2026)
"Fabian communicates very well with both in-house counsel and external advisers, sharing his opinions in a collaborative way that ensures the company has all the advice it needs to move forward."
Chambers and Partners - Global Guide (2026)
"Fabian Sutter is very strong, incredibly responsive, creative and pragmatic. He is very in favour of finding solutions and is very knowledgeable; he is like a library."
Chambers & Partners - High Net Worth (2025)
"Fabian Sutter does a great job. He is very client-focused, he puts the client first and he has optimal solutions for them."
Chambers & Partners - High Net Worth (2025)
"Fabian Sutter is very strong, incredibly responsive, creative and pragmatic. He is very in favour of finding solutions and is very knowledgeable; he is like a library."
Chambers & Partners - Global (2025)
"Fabian Sutter does a great job. He is very client-focused, he puts the client first and he has optimal solutions for them."
Chambers & Partners - Global (2025)
"Fabian Sutter is a very valuable adviser."
Chambers & Partners - Global (2024)
Fabian Sutter is named Up and Coming in Tax
Chambers & Partners - Global (2024)
"Fabian Sutter is a very valuable adviser."
Chambers & Partners - Europe (2024)
Fabian Sutter named "Practice head" in Tax
Legal 500 - EMEA (2024)
"He was extremely responsive, creative where there were roadblocks and calm under extreme pressure."
Chambers & Partners - Global (2023)
Ranked as "Recommended" in the Corporate Tax and Wealth Management categories.
Leaders League Switzerland - (2023)
Ranked as "Excellent" in the Transfer Pricing category.
Leaders League Switzerland - (2023)
"Fabian Sutter is very nice to work with, straight to the point and pragmatic."
Chambers & Partners - Global (2023)
"Fabian Sutter is very nice to work with, straight to the point and pragmatic."
Chambers & Partners - Europe (2023)
"He was extremely responsive, creative where there were roadblocks and calm under extreme pressure."
Chambers & Partners - Global (2023)
"He was extremely responsive, creative where there were roadblocks and calm under extreme pressure."
Chambers & Partners - Europe (2023)
Fabian Sutter named "Up and Coming" in Tax
Chambers & Partners - Global (2023)
Fabian Sutter named "Up and Coming" in Tax
Chambers & Partners - Europe (2023)
Fabian Sutter named "Practice head" in Tax
Legal 500 - EMEA (2023)
Fabian Sutter is recognised as Highly Regarded in Real Estate
ITR - World Tax (2024)
Fabian Sutter is recognised as Highly Regarded in Transactional Tax
ITR - World Tax (2024)
Fabian Sutter enters the ranking following good market feedback. He advises clients on the tax aspects of cross-border corporate transactions and tax structurings.
Chambers & Partners - Global (2022)
Fabian Sutter named "World - Tax - Highly Regarded" in
ITR - World Tax (2023)

Fabian Sutter

Partner - Attorney at Law

Fabian.Sutter@loyensloeff.com

Zurich

German, English, French

<p>Fabian Sutter, attorney at law and Swiss certified tax expert, is a partner in our Zurich office. He focuses on Swiss and international taxation, in particular corporate reorganizations and restructurings, M&A, financing and capital market transactions, transfer pricing, private equity, real estate transactions as well as tax litigation. He has a strong focus on Pillar Two aspects in connection with transactional tax matters.</p>

Fabian Sutter, Swiss certified tax expert and attorney at law, is a member of the tax practice group. He specialises in Swiss and international taxation with a strong focus on cross-border tax planning, corporate reorganizations and restructurings, M&A as well as financing and capital market transactions, including a strong focus on Pillar Two in connection with transactional matters. He also advises on private equity and real estate transactions. As lead manager of the Swiss transfer pricing practice he further advises clients on complex transfer pricing aspects both in the context of non-contentious procedures and in litigation. He regularly publishes and speaks at conferences.