Philippe Kenel
Doctor of Law, LL.M. (Université Libre de Bruxelles), Degree in political science, Attorney-at-law
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.
Languages
- English
- French
- German
Recommended lawyer, considered a leading lawyer in private client matters in SwitzerlandWho's Who Legal (WWL), 2020-2024
Designated as a one of the figures that shape SwitzerlandSwiss who's who, 2017-2024
Designated to the Forum des 100L'Hebdo, 2012
Designated as one of 300 of the most influential people in SwitzerlandBilan, 2011-2012
Scholarship for advanced level researchSwiss National Science Foundation, 1994
ScholarshipUniversity of Lausanne, 1992
ScholarshipFleuret Foundation, 1986
Robert Schumann Silver Medal awardedF.V.S. Foundation (Hamburg), 1983
Experience
Since 2024 | Partner, Valfor |
1999–2024 | Partner, PYTHON |
1995–1998 | Associate, PYTHON |
1993–1994 | Associate, Lenz & Staehelin |
1990–1992 | Trainee, Mes Claude Reymond, Pierre Ramelet, Alexandre Bonnard, Jean-Paul Maire, Olivier Freymond et Jean-Luc Tschumy |
1986–1988 | Legal Adviser of the Office cantonal de contrôle des habitants et de police des étrangers du Canton de Vaud |
1994–1995 | Research at the Max-Planck Institut für ausländisches und internationales Privatrecht, Hamburg and at the Institute of Advanced Legal Studies, London |
1992–1993 | Université Libre de Bruxelles (LL.M. 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) |
- Chairman of the Swiss Chamber of Commerce for Belgium and the Grand Duchy of Luxembourg
- Chairman 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 Institution
- Co-founder and member of the Board of Licra-Belgium
- 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 chairman of the Cercle des Mécènes
- Member of the Comité CH-UE
- Chairman of the Swiss Chamber of Commerce for Belgium and the Grand Duchy of Luxembourg
- Chairman 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 Licra-Belgium.
- 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
- Member of the Comité CH-UE
Publications and Speeches
- Inheritance in cross border settings between Switzerland and UK, in collaboration with Daniel Gatenby in BSL, 2024
- Acquiring real estate in Switzerland - Legal and tax considerations, in collaboration with Daniel Gatenby in BSL, 2024
- Relocation to Switzerland - Immigration and tax law considerations, in collaboration with Daniel Gatenby in BSL, 2024
- Professio juris : an estate planning tool for foreign nationals living in Switzerland, in collaboration with Daniel Gatenby in BSL, 2024
- Transposition - an exception to the private capital gains exemption, in collaboration with Daniel Gatenby in BSL, 2024
- Lump sum taxation: a regulated and durable system, in collaboration with Daniel Gatenby in BSL, 2024
- Tout est dans la manière et l'urgence in Journal des arts et métiers (JAM), April 2023
- Suisse - Fiscalité du patrimoine, in collaboration with Daniel Gatenby in Revue de planification patrimoniale belge et internationale, 2023
- Confiscatory taxation and the tax shield mecanism, in collaboration with Daniel Gatenby in BSL, 2022-2023
- Can a taxpayer who is subject to lump sum taxation take advantage of double taxation agreements?, in collaboration with Daniel Gatenby in BSL, 2022-2023
- The tax treatment of real estate company shares in international contexts, in collaboration with Daniel Gatenby in BSL, 2022-2023
- Suisse - Fiscalité du patrimoine 2022, in collaboration with Daniel Gatenby in Revue de planification patrimoniale belge et internationale, 2022
- Valuation of unlisted shares for wealth tax purposes, in collaboration with Daniel Gatenby in BSL, 2021-2022
- Real estate companies a renewed attractiveness?, in collaboration with Daniel Gatenby in BSL, 2021-2022
- The new forced heirship rules of Swiss law, in collaboration with Daniel Gatenby in BSL, 2021-2022
- Lump-sum taxation : the control calculation, in collaboration with Daniel Gatenby in BSL, 2021-2022
- The benefits of gifts in Swiss tax law, in collaboration with Daniel Gatenby in BSL, 2020-2021
- Inheritance tax in relations between Switzerland and the UK, in collaboration with Daniel Gatenby in BSL, 2020-2021
- Status and benefits of trusts in Switzerland, in collaboration with Marc Angst (Gestrust SA) in BSL, 2020-2021
- The concept of "absence of gainful activity in Switzerland" in relation to expenditure-based taxation, in collaboration with Daniel Gatenby in BSL, 2020-2021
- Le droit par les cas - Les contrats, en collaboration avec Anne Catherine-Lyon, 254 p., Lausanne, 2020
- Obligation to report aggressive cross-border tax arrangements, in collaboration with Daniel Gatenby in BSL, 2019-2020
- Belgian-Swiss tax relations concerning wealthy individuals in BSL, 2019-2020
- Flat-rate Taxation and Administrative Assistance on Tax Matters, in collaboration with Daniel Gatenby in BSL, 2019-2020
- Which country should you move to? in BSL, 2018-2019
- International Administrative Assistance in Tax Matters, in collaboration with Daniel Gatenby in BSL, 2018-2019
- Recent developments concerning lump-sum taxation, in collaboration with Daniel Gatenby in BSL, 2018-2019
- The Benefits of Appointing an Executor in BSL, 2018-2019
- Imposition d'après la dépense et assistance administrative en matière fiscale in Notalex, March 2019
- L'imposition d'après la dépense en Suisse, in Revue Générale du Contentieux Fiscal, (RGCF), November-December 2018
- Inheritance Planning in Times of Internationalization in BSL, 2017-2018
- Speaker at "Les relations fiscales belgo-suisses" seminar organized by the Cercle de Lorraine, Brussels, October 2018
- Chairman and speaker at "Les concepteurs de montages fiscaux dans le viseur de l'UE: Quel impact sur les professionnels suisses ? ..." seminar organized by Academy & FInance, November 2017
- Speaker at "Le transfert de résidence fiscale en Suisse depuis la Belgique?" seminar organized by Academy & Finance, Brussels, April 2017
- Speaker at "La réforme des forfaits fiscaux seminar" seminar organised by Academy & Finance, Geneva, October 2016
- Les nouvelles règles applicables à l'imposition d'après la dépense in Notalex, February 2016
- L'imposition d'après la dépense in Revue européenne et internationale de droit fiscal, January 2016
- Délocalisation et investissements des personnes fortunées étrangères en Suisse et en Belgique, Lausanne, 2014
- Speaker at "La nouvelle convention de double imposition belgo-suisse" seminar organized by the Swiss Business Council for Belgium and the Grand Duchy of Luxembourg, Brussels, November 2014
- Speaker at "Quelles stratégies face à la surenchère fiscale?" seminar organized by the Institut libéral and the AGEFI, March 2014
- Speaker at "Les nouvelles règles suisses en matière de planification patrimoniale et fiscale" seminar organized by the Swiss Business Council for Belgium and Grand Duchy of Luxembourg, Luxembourg, June 2013
- Speaker at "L'expatriation fiscale en Suisse pour les Français : mode d'emploi" seminar organized by Academy & Finance, Luxembourg, March 2013
- La France peut-elle exclure unilatéralement du champ d'application de la convention franco-suisse les personnes imposées d'après la dépense ?, in collaboration with Jérôme Queyroux in Notalex, February 2013
- Speaker at "La politique en matière d'échange de renseignements fiscaux : présent et futur" seminar organized by the Association de juristes daffaires internationaux, Geneva, January 2011
- 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 April 2010
- Les exigences légales relatives à la durée du séjour en Suisse d'un ressortissant étranger imposé d'après la dépense in Notalex, January 2010
- Speaker at "L'imposition d'après la dépense, 4ème Journée romande des courtiers" seminar organized by the SVIT Swiss Real Estate School SA, Lausanne, December 2009
- Speaker at "Lump Sum Taxation : Expatriation; Domiciliation" seminar organized by the Association of Foreign Banks in Switzerland, Zurich, November 2008
- Speaker at "Stratégies fiscales internationales" seminar organized by the Association des Diplômés HEC, Divonne, September 2008
- Speaker at "The taxation of trust in Switzerland and the Hague Convention" seminar 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 d'agence commerciale en Europe, in collaboration with Thomas Steinmann and Imogen Billotte, Zurich, 2005
- L'imposition d'après la dépense : un outil essentiel de promotion économique pour la Suisse, in Mélanges publiés par l'Association des Notaires Vaudois à l'occasion de son centenaire, Geneva, 2005
- Les différents types d'autorisation de séjour pour les ressortissants d'Etats tiers ... et à la dépense, acquisition d'immeubles par des personnes à l'étranger, in Etranger en Suisse, Lausanne, 2002
- Speaker at "Le secret bancaire suisse: mythe et réalité" seminar organized by the Collège d'Europe, 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
- Le droit par les cas "Les contrats", in collaboration with Anne Catherine-Lyon, Lausanne, 1996
- Speaker at "Quelle Suisse pour quelle Europe?" seminar organized by the Municipalité de Lausanne, the Conseil DEV, the Fondation Jean Monnet pour l'Europe, December 1993
- La responsabilité pénale des personnes morales en droit anglais. Un modèle pour la Suisse ?, Collection Comparativa, Geneva, 1991
- Les conséquences de l'intégration européenne sur la politique suisse en matière de main-d'œuvre étrangère, in La Suisse et son avenir européen, Lausanne, 1989
- Le droit suisse de la police des étrangers, in La main-d'œuvre étrangère, Lausanne, 1989, (annual updating from 1990 to 2001)
- Speaker at "La construction de l'Europe: un état d'esprit" seminar organized by the Municipalité de Lausanne, the Fondation Jean Monnet pour l'Europe, May 1986