Born in Geneva, 1963.
Admitted: Geneva Bar, 1995

	nmerlino(at)oberson.ch
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Assistant
Agnès Mermoud
+41 22 807 18 88

amermoud(at)oberson.ch

Nicolas Merlino

Background
Brown Brothers & Harriman, New York, Training Program in Banking (1988)
Pictet & Cie, Geneva (1988-1992), Financial analyst (US equities) (1988), Portfolio manager for private clients (1989-1990) and for Institutions and pension funds (1991-1992)
Attorney with Python, Peter & Partners, Geneva (1993-1997), Banking and finance law, Corporate law and M&A, Tax law
Oberson & Partners since 1997, Swiss and international tax law

Training
University of Geneva (Business Administration Degree, 1985; Law Degree, 1987)
Certified Swiss Tax Expert (1994)
Geneva Bar exam (1995)

Other activities
Lecturing taxation within the framework of the various courses and seminars organized by the OREF and the University of Geneva (MBL) since 1997.

Memberships
Geneva Bar Association
Swiss Bar Association
International Bar Association
International Fiscal Association
Swiss Institute of Certified Accountants and Tax Consultants

Languages
French, English, German, Italian, Spanish

Specializations
Corporate tax law (structure of groups of companies, financing optimization, special tax regimes, mergers and acquisitions, reorganisations)
Taxation of savings income for both individuals and corporations (financial instruments, investment funds, real estate, life insurance)
Executives taxation (stock options and share plans, retirement plans)
Taxation of high net worth individuals (lump sum taxation, real estate, trusts)