Leading VAT Authority & VAT lawyer in Switzerland

Ivo Gut is recognised as a leading VAT lawyer in Switzerland, advising multinational groups, Swiss SMEs & public-sector bodies on complex VAT issues. His practice combines long-standing Big Four experience with boutique, practice-focused advisory at Homberger VAT Ltd., where he serves as a partner and member of the management. Clients turn to him for pragmatic, risk-aware solutions that align tax law with commercial realities, particularly in cross-border and sector-specific VAT matters. Ivo Gut's approach integrates regulatory insight with practical implementation to help clients navigate evolving Swiss VAT rules.

Professional Background & Credentials

Ivo Gut holds a Lic. iur. (law degree) from the University of Fribourg and brings over 25 years of specialised Swiss VAT expertise. His early career included service in the VAT legal section of the Swiss Federal Tax Administration (ESTV), followed by senior roles in international professional services firms: VAT manager at Ernst & Young, long-standing partner roles at KPMG and Mazars, and since 2018/2019 a senior partner role at Homberger VAT Ltd. These positions underpin his technical mastery of VAT law, administration and dispute resolution.

Beyond practice, Gut sits on national advisory and professional bodies that shape VAT policy and best practice. He is a member of the consultative VAT committee of the Federal Council and is active in recognised Swiss professional networks for fiduciaries and tax advisers. He also contributes to specialist tax journals and editorial platforms, reflecting both technical competence and professional standing. His contributions help shape practical guidance for clients and peers.

Practice Depth & Types Of Matters Handled

As a VAT lawyer in Switzerland, Gut advises across the full VAT lifecycle: registration, structuring, transactional VAT (B2B & B2C), cross-border supplies, import VAT and customs interaction, input tax recovery, VAT accounting & compliance, audits and administrative appeals. He handles both preventive compliance work and contentious matters, including administrative appeals and litigation before federal administrative bodies. His background with the ESTV and major accounting firms gives him a distinctive edge in disputes that require deep knowledge of ESTV practice and procedural expectations. Sector experience spans financial services, real estate, luxury goods, e-commerce and non-profit/public institutions, with emphasis on how VAT treatment shapes commercial decisions.

Notable Work, Publications & Speaking

Gut has represented clients in high-profile administrative proceedings and appeals. He has appeared in a Federal Administrative Court matter concerning VAT adjustments linked to vehicle availability and input tax corrections, demonstrating VAT litigation expertise. His practice includes handling factual-intensive disputes where commercial evidence, valuation and mixed-use assessments are decisive. He is active as an author and editorial contributor on Swiss VAT topics and regularly speaks at professional seminars.

About Homberger VAT Ltd. & Firm Credentials

Homberger VAT Ltd. (Homberger TVA Sàrl) is a specialised VAT boutique based in Fribourg that focuses on Swiss and international VAT advice, training and dispute resolution. The firm provides concentrated VAT expertise for businesses and organisations seeking practical, tailored VAT solutions and instruction. The company operates as an independent VAT practice in Switzerland.

The Swiss VAT Landscape & Why Specialist Advice Matters

Swiss VAT is a central federal revenue source governed by the VAT Act and administered by the Federal Tax Administration (ESTV). Recent years have seen legislative and administrative developments — notably reforms addressing e-commerce, platform taxation and modernised reporting procedures — which affect cross-border supplies and platform intermediaries. These changes increase the compliance burden and raise practical allocation issues that benefit from specialist legal counsel. A VAT lawyer in Switzerland with technical, procedural and sector experience — like Gut — helps clients anticipate audit themes, structure transactions to reduce disputes and present persuasive evidence in administrative reviews.

Who Benefits & His Advice

Ivo Gut advises Swiss and international corporates, small & medium enterprises, public authorities and non-profits facing VAT questions that could affect pricing, margins or cash flow. Typical clients include importers & distributors, platform operators, real-estate managers, financial institutions and family-owned businesses with mixed-use assets. He is particularly suited to clients who require hands-on implementation support alongside strategic tax advice. His practical, implementation-focused approach helps clients realise measurable value while staying compliant.

How He Stands Out

Gut combines ESTV exposure with decades at major accounting firms and leadership at a VAT-focused boutique, delivering a rare blend of regulatory insight, audit experience and pragmatic advisory skill. He prioritises legally sound, commercially viable outcomes and communicates complex VAT issues in accessible terms for finance teams and business leaders. For organisations confronting audits, cross-border complexity or platform/e-commerce VAT questions, his practice offers focused, evidence-based advocacy and implementation.

Summary

As a seasoned VAT lawyer in Switzerland, Ivo Gut combines authoritative technical knowledge, procedural experience and sectoral insight to guide clients through today’s evolving VAT environment. His track record—from public-sector expertise to Big Four leadership and boutique practice management—positions him as a trusted adviser for businesses seeking robust, implementable VAT solutions. Homberger VAT Ltd. provides the platform for his integrated approach, aligning technical mastery with practical, commercial outcomes.

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