Philippe Kenel
Doktor der Rechtswissenschaften, Rechtsanwalt
Philippe Kenel, who holds a doctorate in law, a degree in political science and an LL.M. in European law from Université Libre de Bruxelles, has been advising high net worth individuals, both Swiss and foreign, for over thirty years, particularly in national and international tax and inheritance matters. He frequently advises foreign nationals wishing to relocate to Switzerland in order to benefit from lump-sum taxation.
Active in Switzerland and Belgium, Philippe Kenel is in charge of the valfor offices in Brussels, thus making his activities inherently international.
Clients appreciate not only his practical and theoretical knowledge of these practice areas, as demonstrated by his many publications, but also the relevance of his advice and his human approach. Philippe Kenel is very often called upon to intervene in complex family transactions or to act as an executor of wills.
Philippe Kenel's other activities can be found on his website https://www.philippekenel.ch. In particular, he is President of the Swiss Chamber of Commerce for Belgium and the Grand Duchy of Luxembourg, President of the International league against racism and anti-semitism in Switzerland (Licra-Switzerland), co-founder and legal representative of the Licra's Permanent Representation to the European Institutions, and co-founder and member of the Board of Licra-Belgium.
Sprachen
- Englisch
- Französisch
- Deutsch
Erfahrung
Seit 1999 | Associé, Valfor |
1995–1998 | Collaborateur, Valfor |
1993–1994 | Collaborateur, Lenz & Staehelin |
1990–1992 | Stagiaire, cabinet de Mes Claude Reymond, Pierre Ramelet, Alexandre Bonnard, Jean- Paul Maire, Olivier Freymond et Jean-Luc Tschumy à Lausanne |
1986–1988 | Conseiller juridique de lOffice cantonal de contrôle des habitants et de la police des étrangers du Canton de Vaud |
1992–1993 | Université Libre de Bruxelles (LLM in European Law) |
1985–1992 | University of Lausanne (Ph.D, in Law) |
1984–1985 | University of Lausanne (Bachelor of Laws) |
1979–1984 | University of Lausanne (Bachelors of Political Science) |
- President of the International League against Racism and Anti-Semitism in Switzerland (Licra-Switzerland), co-founder and legal representative of the Permanent Representation of Licra to the European Institutions, co-founder and member of the Board of Lic
- Chairman of the Swiss Chamber of Commerce for Belgium and the Grand Duchy of Luxembourg
- Member of the Committee of the Swiss Association for European Law
- Member of the Foundation Board of Ballet Béjart Lausanne
- Member of the Board of Fondation Visions du Réel and President of the Cercle des Mécènes
Veröffentlichungen und Reden
- Inheritance in cross boarder settings between Switzerland and UK in Banking in Switzerland and Liechtenstein (BSL), 2024, pp. 128-131
- Acquiring real estate in Switzerland legal and tax considerations in Banking in Switzerland and Liechtenstein (BSL), 2024, pp. 114-116
- Relocation to Switzerland Immigration and tax law considerations in Banking in Switzerland and Liechtenstein (BSL), 2024, pp. 106-109
- Professio juris: un outil de planification successorale pour les ressortissants étrangers domiciliés en Suisse in Banking in Switzerland and Liechtenstein (BSL), 2024, pp. 56-61
- Transposition - une exception à lexonération des gains en capital privés in Banking in Switzerland and Liechtenstein (BSL), 2024, pp. 32-35
- Imposition daprès la dépense: un système encadré et pérenne in Banking in Switzerland and Liechtenstein (BSL), 2024, pp. 26-29
- Tout est dans la manière et lurgence in Journal des arts et métiers (JAM), avril 2023, p. 19
- L'imposition confiscatoire et le mécanisme du bouclier fiscal in Banking in Switzerland and Liechtenstein (BSL), 2022-2023, pp. 52-55
- Un contribuable imposé daprès la dépense peut-il se prévaloir des conventions de double imposition ? in Banking in Switzerland and Liechtenstein (BSL), 2022-2023, pp. 40-41
- Le traitement fiscal des parts de sociétés immobilières dans les situations internationales in Banking in Switzerland and Liechtenstein (BSL), 2022-2023, pp. 23-29
- Suisse - Fiscalité du patrimoine 2022 in Revue de planification patrimoniale belge et internationale, 2022
- Lévaluation des titres non cotés dans le cadre de limpôt sur la fortune in Banking in Switzerland and Liechtenstein (BSL), 2021-2022
- Sociétés immobilières une attractivité retrouvée ? in Banking in Switzerland and Liechtenstein (BSL), 2021-2022
- Les nouvelles règles de droit suisse en matière de réserves héréditaires in Banking in Switzerland and Liechtenstein (BSL), 2021-2022
- Imposition d'après la dépense: le calcul de contrôle in Banking in Switzerland and Liechtenstein (BSL), 2021-2022
- Le droit par les cas - Les contrats, en collaboration avec Anne Catherine-Lyon, 254 p., Lausanne, 2020
- The benefits of gifts in Swiss tax law, in collaboration with Daniel Gatenby, in Banking in Switzerland and Liechtenstein (BSL), 2020-2021, p. 68
- Inheritance tax in relations between Switzerland and the UK, in collaboration with Daniel Gatenby, in Banking in Switzerland and Liechtenstein (BSL), 2020-2021, p. 47
- Status and benefits of trusts in Switzerland, in collaboration with Marc Angst (Gestrust SA), in Banking in Switzerland and Liechtenstein (BSL), 2020-2021, p. 35
- The concept of absence of gainful activity in Switzerland in relation to expenditure-based taxation, in collaboration with Daniel Gatenby, in Banking in Switzerland and Liechtenstein (BSL), 2020-2021, p. 30
- Obligation to report aggressive cross-border tax arrangements, in collaboration with Daniel Gatenby, in Banking in Switzerland and Liechtenstein (BSL), 2019-2020, p. 40
- Flat-rate Taxation and Administrative Assistance on Tax Matters, in collaboration with Daniel Gatenby, in Banking in Switzerland and Liechtenstein (BSL), 2019-2020, p. 32
- Which country should you move to?, in Banking in Switzerland and Liechtenstein (BSL), 2018-2019, p. 110
- Belgian-Swiss tax relations concerning wealthy individuals, in Banking in Switzerland and Liechtenstein (BSL), 2019-2020, p. 118
- Imposition daprès la dépense et assistance administrative en matière fiscale, in Notalex, 3/19, pp. 107 à 118
- Limposition daprès la dépense en Suisse, in Revue Générale du Contentieux Fiscal, (RGCF), 2018/6 Novembre-Décembre, pp. 489 à 507
- Speaker at Les relations fiscales belgo-suisses » seminar organized by the Cercle de Lorraine, Brussels (october 2018)
- International Administrative Assistance in Tax Matters Group Requests, in collaboration with Daniel Gatenby, in Banking in Switzerland and Liechtenstein (BSL), 2017-2018, pp. 42-44
- Inheritance Planning in Times of Internationalization, in Banking in Switzerland and Liechtenstein (BSL), 2017-2018, pp. 25-27
- Recent developments concerning lump-sum taxation, in collaboration with Daniel Gatenby, in Banking in Switzerland and Liechtenstein (BSL), 2018-2019, p. 35
- Chairman and speaker at Les concepteurs de montages fiscaux dans le viseur de lUE Quel impact sur les professionnels suisses ? Proposition de Directive de la Commission Européenne sur la communication de certain
- Speaker at Le transfert de résidence fiscale en Suisse depuis la Belgique? seminar, organized by Academy & Finance, Brussels (April 2017)
- International Administrative Assistance in Tax Matters Group Requests, in collaboration with Daniel Gatenby, in Banking in Switzerland and Liechtenstein (BSL), 2017-2018, pp. 42-44
- Inheritance Planning in Times of Internationalization, in Banking in Switzerland and Liechtenstein (BSL), 2017-2018, pp. 25-27
- Les nouvelles règles applicables à limposition daprès la dépense, in Notalex, 2/16, pp. 39 à 54
- Speaker at La réforme des forfaits fiscaux seminar, organisez by Academy & Finance, Geneva (October 2016)
- Limposition daprès la dépense, in Revue européenne et internationale de droit fiscal 2016 1, pp. 60 à 66
- French-Swiss Tax Fiscal Relation: State of Play, in Banking in Switzerland and Liechtenstein (BSL), 2015-2016, pp. 50-54
- La nouvelle convention de double imposition belgo-suisse, organized by the Swiss Business Council for Belgium and the Grand Duchy of Luxembourg, Brussels (November 2014)
- Quelles stratégies face à la surenchère fiscale?, organized by the Institut libéral and the AGEFI (March 2014)
- Délocalisation et investissements des personnes fortunées étrangères en Suisse et en Belgique, Lausanne 2014
- Les nouvelles règles suisses en matière de planification patrimoniale et fiscale, organized by the Swiss Business Council for Belgium and Grand Duchy of Luxembourg, Luxembourg (June 2013)
- Speaker at Lexpatriation fiscale en Suisse pour les Français : mode demploi seminar, organized by Academy & Finance, Luxembourg (March 2013)
- La France peut-elle exclure unilatéralement du champ dapplication de la convention franco-suisse les personnes imposées daprès la dépense ?, in collaboration with Jérôme Queyroux, in Notalex, 2/13, pp. 80 à 89
- La politique en matière déchange de renseignements fiscaux : présent et futur , organized by the Association de juristes daffaires internationaux, Geneva (January 2011)
- The trust : what is its usefulness within the context of Swiss law?, in Banking in Switzerland and Liechtenstein (BSL), 2010-2011, pp. 36-38
- Speaker at Quelle stratégie fiscale pour les clients fortunés français ? seminar, organized by Academy & Finance, Geneva (November 2010)
- Secret bancaire : une stratégie pour la Suisse, in Le Temps, 30.04.2010, p. 18
- Les exigences légales relatives à la durée du séjour en Suisse dun ressortissant étranger imposé daprès la dépense, in Notalex, 1, 2010, pp. 26-32
- Limposition daprès la dépense, 4ème Journée romande des courtiers, organized by the SVIT Swiss Real Estate School SA, Lausanne (December 2009)
- Lump Sum Taxation : Expatriation; Domiciliation, organized by the Association of Foreign Banks in Switzerland, Zurich (November 2008)
- Stratégies fiscales internationales, organized by the Association des Diplômés HEC, Divonne (September 2008)
- The taxation of trust in Switzerland and the Hague Convention, organized by the Association of Foreign Banks in Switzerland, Geneva, (November 2007)
- Speaker at Lump sum taxation in Switzerland seminar, organized by the AIJA (International Association of Young Lawyers), Verbier (April 2007)
- La donation de valeurs mobilières : outil de planification successorale, in collaboration with Katia Gevaert, Brussels 2006
- Le contrat dagence commerciale en Europe, in collaboration with Thomas Steinmann et Imogen Billotte, Zurich 2005
- Limposition daprès la dépense : un outil essentiel de promotion économique pour la Suisse, in Mélanges publiés par lAssociation des Notaires Vaudois à loccasion de son centenaire, Geneva 2005, pp. 391-408
- Les différents types dautorisation de séjour pour les ressortissants dEtats tiers, et à la dépense, acquisition dimmeubles par des personnes à létranger, in Etranger en Suisse, Lausanne 2002
- Le secret bancaire suisse: mythe et réalité, organized by the Collège dEurope, Bruges (February 2002)
- Application nationale du droit européen de la concurrence (rapport suisse), in XVIII congrès de la Fédération internationale de droit européen (Stockholm 3-6 June 1998), pp. 257-264
- Le droit par les cas Les contrats, in collaboration with Anne Catherine-Lyon, Lausanne, 1996
- Quelle Suisse pour quelle Europe?, organized by the Municipalité de Lausanne, the Conseil DEV, the Fondation Jean Monnet pour lEurope (December 1993)
- La responsabilité pénale des personnes morales en droit anglais. Un modèle pour la Suisse ?, Collection Comparativa, Geneva 1991 (Ph.d)
- Les conséquences de lintégration européenne sur la politique suisse en matière de main-dœuvre étrangère, in La Suisse et son avenir européen, Lausanne 1989, pp. 131-138
- Le droit suisse de la police des étrangers, in La main-dœuvre étrangère, Lausanne 1989, (annual updating from 1990 to 2001) pp. 1-180
- La construction de lEurope: un état desprit, organized by the Municipalité de Lausanne, the Fondation Jean Monnet pour lEurope (May 1986)