Profile

Thomas Graf specialises in domestic and international tax law for corporate and individual clients.

Client Says

«He is a proven tax expert. He has an excellent network and stands out for his negotiation skills.»
Chambers Global 2022
«Thomas Graf is an exceptional tax lawyer with a very pragmatic and proactive approach. He has excellent communication skills which makes it extremely pleasant to work with him and helps him regularly achieve excellent results for his clients. Also, Thomas is a true pleasure to work with and simply one of the best tax lawyers in the country. »
Legal 500 2022
«Thomas Graf is a proven tax expert. He has an excellent network and stands out for his negotiating skills. In terms of using lawyers at other firms for tax matters, I would say you should never change a winning team. In tax matters, we work exclusively with Thomas Graf. »
Chambers 2022

Experience

Thomas Graf advises on large and complex domestic and cross-border business structures, M&A, corporate reorganisation and financing transactions. He has a special focus on the financial services industry and is very experienced in international fund structures, in particular in the private equity and venture capital field.

He has notable experience advising individual sportspersons and international sports organisations with respect to taxation aspects of their activities and structuring of international sports events and sports activities.

He regularly advises high net worth individuals on all tax aspects of their private and business activities. Thomas Graf is distinguished as a leading tax lawyer by Chambers, Legal 500 (Hall of Fame) and World Tax. He heads the Tax Group at Niederer Kraft Frey.

1997 Registered Trust and Estate Practitioner (TEP)
1994 Certified Tax Expert, dipl. Steuerexperte, with distinction
1992 University of Zurich, PhD, magna cum laude
ITR World Tax 2025 – Highly Regarded: Transactional Tax
Best Lawyers 2010 – 2025
Chambers Global 2011 – 2024
Chambers Europe 2007 – 2024
Chambers High Net Worth 2021 – 2024
The Legal500 EMEA 2020 – 2024 – Hall of Fame
Who’s Who Legal: Global 2019 – 2024
Who’s Who Legal: Switzerland 2016 – 2024
ITR World Tax 2024 – Highly Regarded: Transactional Tax
Who’s Who Legal: Thought Leaders – Switzerland 2021
Who’s Who Legal: Thought Leaders – Switzerland 2020
The Legal500 EMEA 2019 – Leading Individual
Who’s Who Legal: Thought Leaders – Switzerland 2019
The Legal500 EMEA 2018 – Leading Individual
The Legal500 EMEA 2017 – Leading Individual
Best Lawyers Switzerland 2012 – Lawyer of the Year for Tax
  • EXPERTsuisse – Swiss Expert Association for Audit, Tax and Fiduciary
  • IFA International Fiscal Association
  • STEP Society of Trust & Estate Practitioners
1998 Partner, Niederer Kraft Frey
1998 Shearman & Sterling, New York
1991 Revisuisse Price Waterhouse, Zurich
1989 Tax Commissioner with special duties, Thalwil/Zurich
1988 Assistant for Private, Trade and Banking Law, University of Zurich

German

English

French

Deals & Cases

30.10.2024

Georg Fischer (GF) agrees to divest its GF Machining Solutions division

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25.06.2024

SIX listed CPH [SIX:CPHN] successfully completes transformational spin-off of its paper manufacturing …

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08.05.2024

Moving Spine secures financing to further develop treatment standards for patients with spinal disorde…

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Market Perception

«He is the best international tax counsel available in the Swiss market.»
Chambers 2024
«Mr Graf is one of the brightest and most competent tax lawyers there is. He always has a solution, even for the most complex problems. His commercial awareness and his practical thinking make him a brilliant lawyer and advisor.»
Chambers 2024
«Thomas Graf – a wealth of experience on Swiss and international tax matters relevant to private clients and their businesses. Pragmatic and solution-driven.»
Legal 500 2023
«Thomas Graf is a fantastic tax lawyer. He is simply extremely clever. He is very nimble in what he can do.»
Chambers 2023
«He is a proven tax expert. He has an excellent network and stands out for his negotiation skills.»
Chambers Global 2022
«Thomas Graf is an exceptional tax lawyer with a very pragmatic and proactive approach. He has excellent communication skills which makes it extremely pleasant to work with him and helps him regularly achieve excellent results for his clients. Also, Thomas is a true pleasure to work with and simply one of the best tax lawyers in the country.»
Legal 500 2022
«Thomas Graf is a proven tax expert. He has an excellent network and stands out for his negotiating skills. In terms of using lawyers at other firms for tax matters, I would say you should never change a winning team. In tax matters, we work exclusively with Thomas Graf. »
Chambers 2022

Events

28.09.2017

NKF hosted NKF meets MUSIC event

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Awards & Rankings

29.08.2024

NKF ranked top-tier by ITR World Tax 2025

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01.09.2023

NKF ranked top-tier by ITR World Tax 2024

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11.11.2019

Eight partners from NKF listed as Who’s Who Legal: Thought Leaders – Switzerland 2019

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Publications

30.11.2012

Switzerland, the door to Europe – tax aspects of inbound investments

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Speaking Engagements

04.09.2012

Kaufpreisanpassung oder Gewährleistung?

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04.09.2012

Kaufpreisanpassung oder Gewährleistung?

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30.08.2011

Multi-Seller Transactions – Share Deals mit einer Vielzahl von Verkäufern

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