Reto Sutter

Dr. iur., Attorney-at-Law, LL.M., Certified Tax Expert

Dr. Reto Sutter advises in the areas of tax law, corporate and commercial law as well as commercial criminal law. Further fields of activities are self-denunciations, customs offences, criminal and criminal tax law as well as international administrative and legal assistance.

Before co-funding VFS Partner, Dr. Reto Sutter worked at civil and penal courts, tax appeals commissions, as a tax consultant at Ernst & Young AG as well as as a (tax) lawyer at various internationally active law companies in Zurich. In addition, he acted as an extraordinary assistant judge at the district court of Zurich from 2006 to 2012.

  • Dr. iur. at the University of Zurich (2014)
  • LL.M. at the University of Law of England and Wales (2012)
  • Certificate of Advanced Studies (CAS) in Forensics at the Lucerne University of Applied Sciences and Arts (2010)
  • Associate of the Chartered Institute of Arbitrators (ACIArb) at the Chartered Institute of Arbitrators (2009)
  • Federal Certified Tax Expert (2008)
  • Admitted to the Bar in the Canton of Zurich and in Switzerland (2005)
  • Business Mediator SGO (2004)
  • Lic. iur. at the University of Zurich (2001)
Practice Areas
  • Corporate and Company Name Law
  • Tax and Contribution Law
  • Commercial and Contract Law
  • Employment Law
  • Tenancy and Real Estate Law
  • Banking and Capital Market Law
  • Law Governing Societies and Foundations
  • Insolvency and Bankcrupty Law
  • Commercial and Administrative Criminal Law
  • Criminal Tax Law
  • International Administrative and Legal Assistance
  • Litigation and Arbitration
  • Escrow Services
Selected Publication
  • Nicolas Facincani/Reto Sutter, Gleitende Arbeitszeit oder Überstunden?, in: Jusletter 5. Mai 2014.
  • Reto Sutter, Die straflose Selbstanzeige im Bereich der direkten Steuern der Schweiz, Dissertation Zürich, Bern 2014.
  • Reto Sutter/Nicolas Facincani, Zirkularbeschlüsse des Verwaltungsrates, in: TREX – Der Treuhandexperte 2/14, S. 106 ff.
  • Nicolas Facincani/Reto Sutter, Schriftliche Beschlussfassung bei Organen von juristischen Personen, in: Der Schweizer Treuhänder 13/10, S. 723 ff.
  • Reto Sutter, Besteht eine Darlegungspflicht des angegriffenen Frachtführers beim Verschuldensnachweis?, Betrachtungen zum internationalen und schweizerischen Frachtrecht, in: Aktuelle Juristische Praxis (AJP), 3/2010, A. 325 ff.
  • Further Publications: Publications
  • German
  • English
Memberships and further activities
  • Guest lecturer and speaker at the University of St. Gallen and other institutes for further training and continuing education
  • Major at the Military Justice (function: Auditor at the Military Tribunal)
  • Editor of the Newsletter “Treuhand kompakt”
  • Member of the Zurich Bar Association (ZAV) and of the Swiss Bar Association (SAV)
  • Member of the International Bar Association (IBA)
  • Member of the Chartered Institute of Arbitrators (CIArb)
  • Partner at Consulta AG, a company for business and management consulting


VFS Partner
Fortunagasse 15 / Rennweg
8001 Zürich

+41 44 206 20 22