LAWYER PROFILE
Michael Barrot

Michael Barrot

Europe 2026

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Ranked in 1 practice area

About

Provided by Bratschi AG

Practice Areas

Michael A. Barrot graduated from the University of Bern in 2002, was admitted to the Zurich Bar in 2005 and joined a renowned law firm in Zurich as an associate in the same year. In 2007 he received his Master of Laws (LL.M.) from the University of California, Los Angeles, and became a Certified Tax Expert in 2010. In April 2014 he joined Bratschi as a certified tax expert and partner.

Michael A. Barrot advises on national and international tax law, corporate and commercial law and assists companies in particular with restructuring, international relocations, real estate and capital market transactions as well as employee participation programmes. He also advises Swiss and foreign private clients on tax issues relating to asset structuring and succession planning as well as national tax proceedings before the tax authorities.

Head of the Practice Group Taxation

Member of the Industry Group Financial Services and Insurances

Admitted to the Swiss Bar since 2005.

Career

Partner at Bratschi Ltd., Zurich since 2014

Senior Associate, Bär & Karrer, Zurich (2002-2014)

Professional Memberships

Swiss Bar Association (SAV)

Zurich Bar Association (ZAV)

Swiss Institute of Certified Accountants and Tax Consultants

International Fiscal Association (IFA)

International Bar Association (IBA)

Publications

- Popular initiative for a Swiss-wide inheritance and gift tax: what is going on in Switzerland? - MichaelBarrot and Roland Böhi, Zurich November 2024

- «Für eine soziale Klimapolitik – steuerlich gerecht finanziert (Initiative für eine Zukunft)»: was ist da los in der Schweiz? - Michael Barrot and Roland Böhi, Zurich Nnovember 2024

- Switzerland - Corporate Acquisitions and Mergers - Michael Barrot together with Elisa Aliotta, Reto Arpagaus,

Claudio Bazzi, Adrian Bieri, Kurt Blickenstorfer, Nicola Corvi, Tobias Herren, Barbara Jecklin, Cédric Jenoure, Florian S. Jörg, Harald Maag, Martin Moser, Daniel Mosimann, Thomas Peter, Pascal Rüedi, Thomas Schönenberger, Christian Wind and Sascha Wohlgemuth in: Begg Peter F.C. (ed.), International Handbook - Corporate Acquisitions and Mergers, The Netherlands 2024. This is a reprint from the «International Handbook – Corporate Acquisitions and Mergers: Switzerland», published by Wolters Kluwer, The Netherlands 2024, with the permission of Kluwer Law International. Copyright: Bratschi Ltd., 2024

- Switzerland - Corporate Acquisitions and Mergers - Michael Barrot together with Elisa Aliotta, Reto Arpagaus, Claudio Bazzi, Adrian Bieri, Kurt Blickenstorfer, Nicola Corvi, Ion Eglin, Tobias Herren, Barbara Jecklin, Cédric Jenoure, Florian S. Jörg, Harald Maag, Martin Moser, Daniel Mosimann, Thomas Peter, Pascal Rüedi, Thomas Schönenberger, Christian Wind and Sascha Wohlgemuth in: Begg Peter F.C. (ed.), International Handbook - Corporate Acquisitions and Mergers, The Netherlands 2022. This is a reprint from the «International Handbook – Corporate Acquisitions and Mergers: Switzerland», published by Wolters Kluwer, The Netherlands 2020,

with the permission of Kluwer Law International. Copyright: Bratschi Ltd., 2022

- Zuständigkeitsregeln bei der Quellenbesteuerung des Erwerbseinkommens: Urteil des Bundesgerichts vom 30. April 2020 (2C_713/2019) - Michael Barrot and Pascal Zgraggen in: Zuger Steuer Praxis Nr. 75, December 2020

- Switzerland - Corporate Acquisitions and Mergers - Michael Barrot together with Elisa Aliotta, Reto Arpagaus, Adélaïde Babey, Claudio Bazzi, Adrian Bieri, Kurt Blickenstorfer, Walter Boss, Myriam Dannacher, Ion Eglin, Tobias Herren, Barbara Jecklin, Cédric Jenoure, Florian S. Jörg, Harald Maag, Stefanie Monge, Martin Moser, Daniel Mosimann, Thomas Peter, Pascal Rüedi, Thomas Schönenberger, Alain Villard, Christian Wind, Sascha Wohlgemuth and Pascal Zgraggen in: Begg Peter F.C. (ed.), International Handbook - Corporate Acquisitions and Mergers, The Netherlands 2020. This is a reprint from the «International Handbook – Corporate Acquisitions and Mergers: Switzerland», published by Wolters Kluwer, The Netherlands 2020, with the permission of Kluwer Law International. Copyright: Bratschi Ltd., 2020

Personal

Member of the Employers' Advisory Board of ExpertSuisse (2016)

Education

Certified Tax Expert

2014 - 2014

University of California, Los Angeles

LL.M.

2007 - 2007

University of Berne

lic.iur.

2002 - 2002

Awards

Recommended for «Tax»

Chambers Europe

2025

Recommended for «Tax»

Chambers Global

2025

Recommended for «Coporate Tax»

Who's Who Legal Switzerland

2024

Recommended for «Tax»

Legal500

2024

Recommended for «Tax»

Legal500

2023

Recommended for «Tax»

Legal500

2023

Highly recommended for «Switzerland - Best Law Firms for Corporate Tax - 2023»

Leaders League

2023

Recommended for «Tax»

Legal500

2022

Recommended for «Tax»

Chambers Europe

2022

Recommended for «Tax»

Cambers Global

2022

Highly recommended for «Switzerland - Best Law Firms for Corporate Tax - 2022»

Leaders League

2022

Recommended for «Tax»

Legal500

2021

Recommended for «Tax»

Chambers Europe

2021

Recommended for «Tax»

Chambers Global

2021

Chambers Review

Provided by Chambers

Chambers European Guide

Tax - Switzerland

Band 4
Band 4

Individual Editorial
Michael Barrot advises on the tax aspects of corporate and capital markets transactions. He further assists with the taxation of employee incentive programmes.

Strengths

Provided by Chambers

  • Michael Barrot is extremely responsive and knowledgeable, with a good understanding of the inner workings of each canton's tax authority.

    TaxChambers European Guide
  • He is strong at understanding sophisticated concepts, but is even stronger at delivering practical solutions and understandable communication.

    TaxChambers European Guide
  • Michael Barrot is very knowledgeable and has a great service mindset. He goes the extra mile.

    TaxChambers European Guide
  • Michael Barrot is our go-to person at Bratschi.

    TaxChambers European Guide
  • We are very happy with his advice and service.

    TaxChambers European Guide

Ranked Individuals at Bratschi AG (7)

Switzerland

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