LL.M. in Taxation (Switzerland), LL.M. in Taxation (USA), lic.iur.
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As a former tax inspector of the Cantonal Tax Authority of Zurich Mrs. Vallucci has many years of experience with the tax assessment of domestic and multinational corporations, partnerships and self-employed entrepreneurs. She also gained broad experience in the negotiation of advance tax rulings and the resolution of disputes. Following a move to the private sector, she advised clients in many complex tax cases while working in specialised tax boutiques and most recently as a tax partner in a mid-size law firm.
Mrs. Vallucci has an exceptional educational background, having graduated with a master’s degree in Swiss law, a master’s degree in Swiss tax law, and a master’s degree in US tax law. Moreover, she has completed all of the internal training courses provided by the Swiss Association of Tax Administrations. This allows her to advise domestic and multinational companies, charitable institutions, partnerships and self-employed entrepreneurs on any tax issues that may arise.
Mrs. Vallucci also specialises on advising high net worth individuals, trust companies and executors of wills on the full range of tax issues, in particular tax matters related to business succession, relocation to Switzerland (lump sum taxation), trusts and foundations, employee participation plans, real estate taxation, international mutual assistance, subsequent declaration in succession and voluntary disclosures.
In addition to consulting, Mrs. Vallucci assists her clients in the implementation of jointly found solutions by obtaining advance tax rulings, filing the respective tax returns and representing the clients in tax disputes.
Longstanding and well-established relationships with various Swiss Tax Authorities and foreign tax advisors allow her to provide efficient and solution-oriented advice to her clients.
Since December 2015, she serves as board member of the charitable Blooming Juniper Foundation.
- Oxford Impact Investing Programme, University of Oxford, Saïd Business School, April 2016
- LL.M. in Taxation (Switzerland), Swiss Institute for Taxation, 2011
- LL.M. in Taxation (USA), University of Florida, 2005
- Master in Law / Licentiate, University of Zurich, Switzerland, 1994
- Corporate taxation: advising corporations and entrepreneurs on tax issues arising in connection with domestic and cross border restructurings, transactions and relocations.
- Taxation of individuals: advising high net worth individuals, family offices and trust companies on tax planning and tax compliance issues in all Swiss tax matters such as income and wealth taxes, inheritance and gift taxes, real estate taxes, lump sum taxation, voluntary disclosure and international mutual assistance.
- Preparing tax returns: supporting clients in the successful implementation of transactions or their tax compliance in general
- Tax disputes: representing clients in disputes with the tax and social security authorities
- Voluntary disclosure / international administrative assistance
International Fiscal Association (IFA)
Award granted by the Helbing Lichtenhahn Verlag for the best Masters thesis of the class of 2011: "The import and export of employee stock options. An assessment of the tax consequences for employees in key functions under the existing tax law and the taxation of employee participations under the new tax law."
- The taxation of employee participations, art. 17a – 17d and 97a of the Federal Income Tax Act, in the commentary on the Federal Income Tax Act, 3rd edition, 2017, published by Helbing Lichtenhahn Verlag, Basel
- The taxation of employee participations, art. 7c – 7f of the Federal Act on Tax Harmonisation, in the commentary on the Federal Act on Tax Harmonisation, 3rd edition, 2017, published by Helbing Lichtenhahn Verlag, Basel
- Tax on corporate transactions in Switzerland: overview, 2014 in Practical Law of Thomson Reuters, Multi-Jurisdictional Guide 2014/2015 [PDF file]
- "The import and export of employee stock options. An assessment of the tax consequences for employees in key functions under the existing tax law and the taxation of employee participations under the new tax law", Helbing Lichtenhahn Verlag, 2011
- Presentation of case studies on the disclosure of offshore structures, with a particular focus on the transparent and non-transparent taxation of such structures and the place of management of offshore companies, and event-organiser of the workshop on "Ausgewählte Praxisfälle zur straflosen Selbstanzeige in der Schweiz: Risiken richtig einschätzen und minimieren" / STEP Zurich on 27.4.2017 [Invitation, PDF file]
- Presentation of case studies on pre-immigration trusts and tax rulings at the workshop on "Cross-border succession planning" / STEP Zurich on 3.3.2016 [Invitation, PDF file]