Christoph Niederer
Attorney at Law, Swiss Certified Tax Expert / Partner
Christoph Niederer is a partner at VISCHER’s Zurich office and is Co-Head of the Tax Team. He has more than 20 years of experience as a lawyer working primarily in tax law.
Christoph Niederer acts in both an advisory and litigation capacity. He advises Swiss and international companies, including start-ups, funds and trusts as well as private clients, often dealing with international and transnational cases. His key areas of focus include company sales, financing, restructurings, employee share ownership schemes and all other areas relating to international employment (withholding tax, social insurance schemes, etc.). He also regularly represents clients in proceedings involving mutual administrative assistance and tax offences.
Alongside his work as a lawyer, Christoph Niederer frequently delivers lectures to aspiring tax experts at the Kalaidos University of Applied Sciences and sits on numerous other panels. He also shares his expertise on matters relating to the certified tax expert examinations.
Additionally, he has served as a substitute judge for the Zurich District Court for many years.
Christoph Niederer heads the specialist tax group of the Swiss Bar Association (SAV).
Languages
German, English, French
"VISCHER's transport practice regularly acts for airlines on insurance, regulatory and transactional matters. The firm is also the primary legal consultant for Swiss International Air Lines; in recent work, it represented the client in a high-value tax litigation case before the Federal Court, assisted with international employment laws, and handled corporate governance and data protection duties. Other work includes acting for Jet Aviation in various disputes. Team head Urs Haegi and Christoph Niederer are the main names to note."
Legal 500 - 2020
"Christoph Niederer is excellent, his associates extremely competent as well."
Legal 500 - 2026
"Christoph Niederer assists clients with VAT issues, stamp duty, corporate income tax and withholding tax mandates. He additionally advises on securities transfer tax. "
Chambers and Partners - 2026
"Christoph Niederer is technically competent and very responsive, delivering focused and pragmatic solutions."
Chambers and Partners - 2026
"Christoph Niederer is a competent lawyer who is pleasant to work with."
Chambers and Partners - 2026
"We can rely on Christoph Niederer. He delivers really good work and is pragmatic."
Chambers and Partners - 2026
"Christoph Niederer is my tax champion who adds a lot of value."
Chambers and Partners - 2026
"Christoph Niederer delivers excellent client service and pragmatic solutions."
Chambers and Partners - 2026
"Christoph Niederer is very responsive and helpful."
Chambers and Partners - 2025
"Christoph Niederer always tries to be pragmatic and finds solutions which are the best for us. He is a good adviser who knows what is possible and what the boundaries are."
Chambers and Partners - 2025
"Christoph Niederer is super responsive, client-focused and very competent. He is certainly a trusted legal counsel for us."
Chambers and Partners - 2025
"Christoph Niederer is excellent and is focused on pragmatic solutions. Patrik Fisch is extremely knowledgeable."
The Legal 500 - 2025
"Recommended in Tax Law"
Best Lawyers Switzerland - 2024
"Christoph Niederer is super-responsive and to-the-point."
Chambers and Partners - 2024
"Excellent in Tax Law: Transfer Pricing"
Leaders League: Switzerland - Best Law Firms - 2024
"Highly recommended in Corporate Tax"
Leaders League: Switzerland - Best Law Firms - 2024
"VISCHER advises and represents airline companies on the cantonal, federal, European, and international levels in questions regarding damage, insurance, contract negotiations, acquisition of aircraft, and regulatory matters. Practice head Peter Kühn supports major clients with contract, transport and aviation law related issues. Christoph Niederer and Tobias F. Rohner advise companies in the transport industry on tax-related matters whilst Urs Haegi supports on corporate work."
The Legal 500 - 2024
"Christoph Niederer is a very esteemed partner. His immediate responsiveness is absolutely key for us – even during his holidays, his reaction time is same day, which we consider exceptional. The quality of work provided is outstanding."
The Legal 500 - 2024
"His sound advice has always helped us to solve complex problems and situations quickly and find a pragmatic and fast solution."
Chambers Global & Europe - 2023
"‘Vischer, especially Rolf auf der Mauer, is a very strong negotiator with a clear view of entrepreneurial interests. Rolf auf der Maur and his team have helped us several times in difficult negotiations to find a solution that took our interests into account and was acceptable to the other party. Christoph Niederer is our contact for all tax issues. He enjoys our full trust and he and his team have rendered us very good services over the years with daily as well as difficult issues.’"
Legal 500 - 2023
"‘Christoph Niederer: stand-out partner, strong expertise and experience, comes up with pragmatic solutions, result oriented, understands our situation and needs, super responsive, internationally connected enjoy working with Christoph.’"
Legal 500 - 2023
"‘Christoph Niederer: besides his wealth of experience, we have always valued Christoph as a very professional partner. He has an extremely high degree of passion and commitment, which I have never experienced in this way from a law firm we have worked with.’"
Legal 500 - 2023
"Recommended for Tax Law"
Best Lawyers Switzerland - 2022
"Christoph Niederer advises on double taxation treaties, withholding tax and the tax aspects of corporate transactions. He is noted by clients for his "high responsiveness, sound technical knowledge and pragmatism.""
Chambers Global & Europe - 2022
"Corporate Tax"
Leaders League: Switzerland – Best Law Firms - 2022
"Christoph Niederer is renowned for a very clear analysis of cases, out of the box solutions that are at the same time compliant and suit client needs. Very good understanding of internal processes and limitations and inputs that are needed by a financial institution to implement a tax-compliant solution."
Legal 500 - 2022
"The tax team around Christoph Niederer is extremely up to speed, very business-oriented and pragmatic. Christoph Niederer and Patrik Fisch were always able to serve as sharp-minded counterparts to discuss alternative finance structures, they asked critical questions which helped me to navigate around the hot tax topics."
Legal 500 - 2022
"Christoph Niederer has outstanding know-how."
Legal 500 - 2021
"Christoph Niederer assists clients with indirect tax and contentious tax matters. Clients report that they "like his approach to the customer," adding that it is "a pleasure to work with him." Niederer also advises on double taxation and the taxation of new corporate structures."
Chambers Europe - 2020
"Clients report that they "like his approach to the customer," adding that it is "a pleasure to work with him." Niederer also advises on double taxation and the taxation of new corporate structures."
Chambers Global - 2020
"VISCHER's team covers a broad range of tax matters, including support on M&A transactions, restructurings, relocation of businesses and litigation proceedings. The client portfolio includes domestic and international companies from a variety of sectors, including aviation, financial services, pharmaceutical and life sciences, among others. Practice co-head Nadia Tarolli Schmidt, who is based in Basel, has particular expertise in tax matters relating to the pharmaceutical industry. She jointly leads the team with Christoph Niederer, who can provide comprehensive insight into tax matters related to blockchain and ICOs. Senior associate Adrian Briner is also noted."
Legal 500 - 2020
"Working with Christoph Niederer is "very straightforward and efficient" because he is "always focused on solving the problem," according to clients. He has experience in corporate income tax and VAT, and assisted Myovant Sciences with the Swiss tax aspects of its financing by NovaQuest."
Chambers Europe/Global - 2019
"The tax team at VISCHER consists of 'top professionals with broad experience and good internal collaboration skills', who provide 'clear advice'. With particular expertise in heavily regulated sectors, the practice assists with transactions, tax litigation and administrative representation, international restructuring and relocation matters, as well as employment tax issues. Co-lead Christoph Niederer advised Fidelium on the tax consequences arising from its acquisition of all shares in Wolfensberger, while Oculis instructed Basel team lead Nadia Tarolli Schmidt to obtain a tax ruling regarding a quasi-merger in order to establish the client's structure in Switzerland."
Legal 500 - 2019
"VISCHER's transport department specialises in acting for airlines on corporate matters, contract negotiations and transactions, as well as insurance cases. Christoph Niederer and Urs Haegi are advising Swiss International Air Lines on various legal aspects concerning international employment, social security and tax issues. Managing associate Peter Kühn is another name to note."
Legal 500 - 2019
"According to one client, Christoph Niederer 'comes up with good proposals and solutions and is excellent in supporting us with its implementation.' He advises on tax disputes and also assists with non-contentious matters, recently acting for a number of start-ups. He acted for PDP Holding on various tax issues, including assistance with the merger of two companies."
Chambers Europe - 2018
"Vischer’s ‘fast and efficient’ team establishes ‘very good personal contact with clients’ and advises on tax aspects of corporate and financial transactions, capital market matters and business reorganisations as well as on tax audits, transfer pricing and contentious tax matters. Recent highlights include advising Anokion on the tax structuring of its collaboration with Celgene and representing Swiss International Airlines in tax litigation. Christoph Niederer and Martin Dubach are recommended and Nadia Tarolli is another name to note."
Legal 500 - 2018
"Top firm’ Vischer recently saw an increase in instructions from the aviation sector, but also covers the full spectrum of rail and maritime issues. The team supports Swiss International Airlines in various international tax matters as main adviser in Switzerland and also represented the client successfully against patent violation allegations regarding a mobile ticket application. Other recent highlight work includes advising DLH Fuel Company’s acquisition of a 12% stake in Unterflurbetankungsanlage Flughafen Zürich from an oil company. Deutsche Lufthansa is another key client. Christoph Niederer and associate Martin Dubach are recommended. Urs Haegi heads the practice."
Legal 500 - 2018
"International tax expert Christoph Niederer has notable recent experience of tax litigation and administrative cases. He assisted Swiss Aviation Training with its restructuring. Sources admire that 'he is solution-minded, tailors his results to the real need of the customer and is always reachable. He has a great reaction time for answering queries.'"
Chambers Europe/Global - 2017
"Vischer’s ‘fast, accurate and flexible’ team successfully represented media company Elevator Group in a tax dispute regarding the applicability of OECD transfer pricing rules within Switzerland. Nadia Tarolli Schmidt and Christoph Niederer are recommended."
Legal 500 - 2017
"Christoph Niederer advised 3 Plus Group on various corporate tax matters, as well as litigation. Clients appreciate his 'responsiveness and pragmatic solutions.' He has also handled restructuring mandates as well as banking compliance."
Chambers Europe/Global - 2016
"The ‘very good’ team at Vischer advised several corporations on tax-efficient restructurings. Clients include Swiss International Air Lines, Quadrant and Loomis. Nadia Tarolli Schmidt is ‘highly competent’ and Christoph Niederer provides ‘forward-thinking advice’."
Legal 500 - 2016
"Christoph Niederer is commended for his 'down-to-earth, value-for-money advice. He has the ability to put himself in the client's position.' He has a broad practice with particular experience of criminal tax matters."
Chambers Europe/Global - 2015
"Vischer recently developed a tax-efficient group structure for 3 Plus. The ‘highly competent’ Nadia Tarolli Schmidt has ‘the ability to accurately analyse unusual situations’, and Christoph Niederer is recommended for his negotiation skills."
Legal 500 - 2015
"Clients praise Christoph Niederer for being 'experienced, responsive, and thinking outside of the box.' Interviewees also commend his strong understanding of the Swiss tax market and clear explanations of Swiss law."
Chambers Europe/Global - 2014
"Christoph Niederer and Nadia Tarolli Schmidt are the main contacts at Vischer. It advises clients on the tax aspects of syndicated loans and credit facility agreements, and also represents them in litigation and before the tax authorities."
Legal 500 - 2014
"Christoph Niederer is outstanding."
Legal 500 - 2026