back

Daniel Gatenby

Attorney-at-Law, LL.M. Tax

Daniel Gatenby advises Swiss and international entrepreneurs and high-net-worth individuals on wealth structuring, tax and estate planning and philanthropy. He acts in complex cross-border successions and has extensive experience in coordinating multi-jurisdictional legal advice. Daniel Gatenby also assists clients in tax disputes and in all matters relating to their relocation to Switzerland.

Location

Lausanne Av. C. F. Ramuz 80 P.O. Box
1009 Pully/Lausanne Switzerland +41 21 721 04 40

Contact email hidden; JavaScript is required Assistant email hidden; JavaScript is required

Expertise

Languages

English
French
German

Experience

Since 2025	Partner, valfor
2021–2024	Partner, PYTHON
2016–2020	Associate, PYTHON
2013–2015	Legal adviser, Service du personnel de l'Etat de Vaud, Lausanne
2012	Legal adviser, Obudscom, Bern
2011–2012	Junior Associate, LexPublica, Fribourg

2019–2020	LL.M. Tax, University of Geneva
2008–2010	Master of Law, Universities of Fribourg and Cologne
2005–2008	Bachelor of Law, University of Fribourg

Vaud Bar Association
Swiss Bar Association
International Fiscal Association

January 2025Lump sum taxation, in collaboration with Philippe Kenel in BSL
January 2025Imposition d’après la dépense, en collaboration avec Philippe Kenel in BSL
January 2025Taxation of a foreign legal entity in Switzerland - The concept of effective management, in collaboration avec Philippe Kenel in BSL
January 2025L’imposition d’une personne morale étrangère en Suisse – La notion de direction effective, en collaboration avec Philippe Kenel in BSL
January 2025Relocation of non-EU citizens in Europe, in collaboration with Philippe Kenel in BSL
January 2025La délocalisation de ressortissants non-européens en Europe, en collaboration avec Philippe Kenel in BSL
January 2025Tax domicile under Swiss law, in collaboration with Philippe Kenel in BSL
January 2025La notion de domicile fiscal en droit suisse. en collaboration avec Philippe Kenel in BSL
January 2024Inheritance in cross border settings between Switzerland and UK, in collaboration with Philippe Kenel in BSL
January 2024Acquiring real estate in Switzerland - Legal and tax considerations, in collaboration with Philippe Kenel in BSL
January 2024Relocation to Switzerland Immigration and tax law considerations, in collaboration with Philippe Kenel in BSL
January 2024Professio juris : an estate planning tool for foreign nationals living in Switzerland, in collaboration with Philippe Kenel in BSL
January 2024Professio juris : un outil de planification successorale pour les ressortissants étrangers domiciliés en Suisse, en collaboration avec Philippe Kenel in BSL
January 2024Transposition - an exception to the private capital gains exemption, in collaboration with Philippe Kenel in BSL
January 2024Transposition – une exception à l’exonération des gains en capital privés, en collaboration avec Philippe Kenel in BSL
January 2024Lump sum taxation: a regulated and durable system, in collaboration with Philippe Kenel in BSL
January 2024Imposition d’après la dépense : un système encadré et pérenne, en collaboration avec Philippe Kenel in BSL
January 2023Suisse - Fiscalité du patrimoine 2023, in collaboration with Philippe Kenel in Revue de planification patrimoniale belge et internationale
January 2023Swiss companies and corporate taxation in Switzerland, in collaboration with Marc Angst (Gestrust SA), in BSL
January 2022Confiscatory taxation and the tax shield mecanism, in collaboration with Philippe Kenel in BSL
January 2022L'imposition confiscatoire et le mécanisme du bouclier fiscal, en collaboration avec Philippe Kenel in BSL
January 2022Can a taxpayer who is subject to lump sum taxation take advantage of double taxation agreements?, in collaboration with Philippe Kenel in BSL
January 2022Un contribuable imposé d’après la dépense peut-il se prévaloir des conventions de double imposition ?
January 2022The tax treatment of real estate company shares in international contexts, in collaboration with Philippe Kenel in BSL
January 2022Le traitement fiscal des parts de sociétés immobilières dans les situations internationales, in Banking in Switzerland and Liechtenstein (BSL), en collaboration avec Philippe Kenel in BSL
January 2022Suisse - Fiscalité du patrimoine 2022, in collaboration with Philippe Kenel in Revue de planification patrimoniale belge et internationale
January 2021Valuation of unlisted shares for wealth tax purposes, in collaboration with Philippe Kenel in BSL
January 2021L’évaluation des titres non cotés dans le cadre de l’impôt sur la fortune, en collaboration avec Philippe Kenel in BSL
January 2021Real estate companies a renewed attractiveness?, in collaboration with Philippe Kenel in BSL
January 2021Sociétés immobilières – une attractivité retrouvée ?, en collaboration avec Philippe Kenel in BSL
January 2021The new forced heirship rules of Swiss law, in collaboration with Philippe Kenel in BSL
January 2021Les nouvelles règles de droit suisse en matière de réserves héréditaires, en collaboration avec Philippe Kenel in BSL
January 2021Lump-sum taxation: the control calculation, in collaboration with Philippe Kenel in BSL
January 2021Imposition d’après la dépense : le calcul de contrôle, en collaboration avec Philippe Kenel in BSL
January 2020The benefits of gifts in Swiss tax law, in collaboration with Philippe Kenel in BSL
January 2020De l’utilité des donations en droit fiscal suisse, en collaboration avec Philippe Kenel in BSL
January 2020L’impôt sur les successions dans les relations entre la Suisse et le Royaume-Uni, en collaboration avec Philippe Kenel in BSL
January 2020Inheritance tax in relations between Switzerland and the UK, in collaboration with Philippe Kenel in BSL
January 2020The concept of “absence of gainful activity in Switzerland” in relation to expenditure-based taxation, in collaboration with Philippe Kenel in BSL
January 2020La notion d’« absence d’activité lucrative en Suisse » en matière d’imposition d’après la dépense, en collaboration avec Philippe Kenel in BSL
January 2019Obligation de déclaration des montages fiscaux transfrontières agressifs, in collaboration avec Philippe Kenel in BSL
January 2019Obligation to report aggressive cross-border tax arrangements, in collaboration with Philippe Kenel in BSL
January 2019Belgian-Swiss tax relations concerning wealthy individuals, in collaboration with Philippe Kenel in BSL
January 2019Les relations fiscales belgo-suisses relatives aux personnes fortunées, en collaboration avec Philippe Kenel in BSL
January 2019Imposition d’après la dépense et assistance administrative en matière fiscale, en collaboration avec Philippe Kenel in BSL
January 2019Flat-rate Taxation and Administrative Assistance on Tax Matters, in collaboration with Philippe Kenel in BSL
January 2018International Administrative Assistance in Tax Matters, in collaboration with Philippe Kenel in BSL
January 2018Assistance administrative internationale en matière fiscale, en collaboration avec Philippe Kenel in BSL
January 2018Recent developments concerning lump-sum taxation, in collaboration with Philippe Kenel in BSL
January 2018Développements récents en matière d’imposition d’après la dépense, en collaboration avec Philippe Kenel in BSL
January 2017Assistance administrative internationale en matière fiscale : les demandes groupées, en collaboration avec Philippe Kenel in BSL
January 2017International Administrative Assistance in Tax Matters Group Requests, in collaboration with Philippe Kenel in BSL

Institut de droit fiscal suisse et international (ISIS) - table ronde sur la pratique de l'imposition d'après la dépense dans les divers cantons
Estate planning skill group - Congrès 2024 Enghien - table ronde sur le démembrement de propriété sur les actifs financier