{"id":2178,"date":"2020-08-05T14:02:14","date_gmt":"2020-08-05T12:02:14","guid":{"rendered":"https:\/\/www.lmp.legal\/index.php\/ansprechpartner\/"},"modified":"2025-10-17T21:15:58","modified_gmt":"2025-10-17T19:15:58","slug":"ansprechpartner","status":"publish","type":"page","link":"https:\/\/www.lmp.legal\/en\/index.php\/ansprechpartner\/","title":{"rendered":"About us"},"content":{"rendered":"<div data-colibri-id=\"2178-c1\" class=\"style-747 style-local-2178-c1 position-relative\">\n  <!---->\n  <div data-colibri-component=\"section\" data-colibri-id=\"2178-c2\" id=\"custom\" class=\"h-section h-section-global-spacing d-flex align-items-lg-center align-items-md-center align-items-center style-752 style-local-2178-c2 position-relative\">\n    <!---->\n    <!---->\n    <div class=\"h-section-grid-container h-section-boxed-container\">\n      <!---->\n      <div data-colibri-id=\"2178-c3\" class=\"h-row-container gutters-row-lg-2 gutters-row-md-2 gutters-row-0 gutters-row-v-lg-2 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style=\"display: none;\">\n                        <!---->\n                      <\/div>\n                      <div class=\"list-container-divider d-flex justify-content-lg-start justify-content-md-start justify-content-start last-el-spacer\"><\/div>\n                    <\/li>\n                  <\/ul>\n                <\/div>\n                <div data-colibri-id=\"2178-c11\" class=\"h-text h-text-component style-766 style-local-2178-c11 position-relative h-element\">\n                  <!---->\n                  <!---->\n                  <div class=\"\">\n                    <p>\n                      <a href=\"https:\/\/www.lmp.legal\/wp-content\/uploads\/2020\/08\/Philip-D.-Letsch-191788AE-\u2013-\u00d6ffentlich.asc\" target=\"_blank\" class=\"customize-unpreviewable\">GPG\/PGP key<\/a>\n                    <\/p>\n                    <p>\n                      <a href=\"https:\/\/www.lmp.legal\/wp-content\/uploads\/2020\/08\/Philip-Letsch.vcf\" target=\"_blank\">vCard<\/a>\n                    <\/p>\n                  <\/div>\n                <\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n  <div data-colibri-component=\"section\" data-colibri-id=\"2178-c12\" id=\"custom-2\" class=\"h-section h-section-global-spacing d-flex align-items-lg-center align-items-md-center align-items-center style-767 style-local-2178-c12 position-relative\">\n    <!---->\n    <!---->\n    <div class=\"h-section-grid-container h-section-fluid-container\">\n      <!---->\n      <div data-colibri-id=\"2178-c13\" class=\"h-row-container gutters-row-lg-2 gutters-row-md-2 gutters-row-0 gutters-row-v-lg-2 gutters-row-v-md-2 gutters-row-v-2 style-768 style-local-2178-c13 position-relative\">\n        <!---->\n        <div class=\"h-row justify-content-lg-center justify-content-md-center justify-content-center align-items-lg-stretch align-items-md-stretch align-items-stretch gutters-col-lg-2 gutters-col-md-2 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    <\/div>\n                <\/div>\n                <div data-colibri-id=\"2178-c16\" class=\"icon-list d-flex justify-content-lg-center justify-content-md-center justify-content-center style-777 style-local-2178-c16 position-relative h-element\">\n                  <!---->\n                  <ul class=\"ul-list-icon vertical-on-desktop vertical-on-tablet vertical-on-mobile justify-content-lg-center justify-content-md-center justify-content-center\">\n                    <!---->\n                    <li class=\"list-item no-gutters\">\n                      <!---->\n                      <div class=\"list-container-divider d-flex justify-content-lg-center justify-content-md-center justify-content-center first-el-spacer\"><\/div> <span class=\"item-link no-gutters\"><div class=\"d-flex h-col no-gutters align-items-lg-center align-items-md-center align-items-center list-item-text-wrapper\"><div class=\"d-flex\"><span  class=\"h-svg-icon style-777-icon style-local-2178-c16-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)-->\n    <svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"circle\" viewBox=\"0 0 1536 1896.0833\">\n      <path d=\"M1536 896q0 209-103 385.5T1153.5 1561 768 1664t-385.5-103T103 1281.5 0 896t103-385.5T382.5 231 768 128t385.5 103T1433 510.5 1536 896z\"><\/path>\n    <\/svg><\/span><\/div> <span class=\"list-text d-block\"><span>PhD in Law, University of Bern (summa cum laude)<\/span><\/span>\n              <\/div>\n              <\/span>\n              <div class=\"list-container-divider d-flex justify-content-lg-center justify-content-md-center justify-content-center\">\n                <!---->\n              <\/div>\n              <\/li>\n              <li class=\"list-item no-gutters\">\n                <!---->\n                <!---->\n                <a href=\"https:\/\/www.zsg.justice.be.ch\/de\/start\/themen\/anwaltspruefungen.html\" h-use-smooth-scroll=\"true\" class=\"item-link no-gutters\">\n                  <div class=\"d-flex h-col no-gutters align-items-lg-center align-items-md-center align-items-center list-item-text-wrapper\">\n                    <div class=\"d-flex\"><span class=\"h-svg-icon style-777-icon style-local-2178-c16-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)-->\n    <svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"circle\" viewBox=\"0 0 1536 1896.0833\">\n      <path d=\"M1536 896q0 209-103 385.5T1153.5 1561 768 1664t-385.5-103T103 1281.5 0 896t103-385.5T382.5 231 768 128t385.5 103T1433 510.5 1536 896z\"><\/path>\n    <\/svg><\/span><\/div> <span class=\"list-text d-block\"><span>Bar Exam of the canton of Bern<\/span><\/span>\n                  <\/div>\n                <\/a>\n                <div class=\"list-container-divider d-flex justify-content-lg-center justify-content-md-center justify-content-center\">\n                  <!---->\n                <\/div>\n              <\/li>\n              <li class=\"list-item no-gutters\">\n                <!---->\n                <!---->\n                <a href=\"https:\/\/www.mimecon.ch\" h-use-smooth-scroll=\"true\" class=\"item-link no-gutters\">\n                  <div class=\"d-flex h-col no-gutters align-items-lg-center align-items-md-center align-items-center list-item-text-wrapper\">\n                    <div class=\"d-flex\"><span class=\"h-svg-icon style-777-icon style-local-2178-c16-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)-->\n    <svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"circle\" viewBox=\"0 0 1536 1896.0833\">\n      <path d=\"M1536 896q0 209-103 385.5T1153.5 1561 768 1664t-385.5-103T103 1281.5 0 896t103-385.5T382.5 231 768 128t385.5 103T1433 510.5 1536 896z\"><\/path>\n    <\/svg><\/span><\/div> <span class=\"list-text d-block\"><span>Master of Science in International and Monetary Economics, Universities of Bern and Basel (insigni cum laude)<\/span><\/span>\n                  <\/div>\n                <\/a>\n                <div class=\"list-container-divider d-flex justify-content-lg-center justify-content-md-center justify-content-center\">\n                  <!---->\n                <\/div>\n              <\/li>\n              <li class=\"list-item no-gutters\">\n                <!---->\n                <!---->\n                <a href=\"https:\/\/www.rechtswissenschaft.unibe.ch\/studies\/study_programs\/master_of_law\/index_eng.html\" h-use-smooth-scroll=\"true\" class=\"item-link no-gutters\">\n                  <div class=\"d-flex h-col no-gutters align-items-lg-center align-items-md-center align-items-center list-item-text-wrapper\">\n                    <div class=\"d-flex\"><span class=\"h-svg-icon style-777-icon style-local-2178-c16-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)-->\n    <svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"circle\" viewBox=\"0 0 1536 1896.0833\">\n      <path d=\"M1536 896q0 209-103 385.5T1153.5 1561 768 1664t-385.5-103T103 1281.5 0 896t103-385.5T382.5 231 768 128t385.5 103T1433 510.5 1536 896z\"><\/path>\n    <\/svg><\/span><\/div> <span class=\"list-text d-block\"><span>Master of Law, University of Bern (summa cum laude)<\/span><\/span>\n                  <\/div>\n                <\/a>\n                <div class=\"list-container-divider d-flex justify-content-lg-center justify-content-md-center justify-content-center\">\n                  <!---->\n                <\/div>\n              <\/li>\n              <li class=\"list-item no-gutters\">\n                <!---->\n                <!---->\n                <a href=\"https:\/\/www.vwi.unibe.ch\/studies\/prospective_students\/bachelor_german\/index_eng.html\" h-use-smooth-scroll=\"true\" class=\"item-link no-gutters\">\n                  <div class=\"d-flex h-col no-gutters align-items-lg-center align-items-md-center align-items-center list-item-text-wrapper\">\n                    <div class=\"d-flex\"><span class=\"h-svg-icon style-777-icon style-local-2178-c16-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)-->\n    <svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"circle\" viewBox=\"0 0 1536 1896.0833\">\n      <path d=\"M1536 896q0 209-103 385.5T1153.5 1561 768 1664t-385.5-103T103 1281.5 0 896t103-385.5T382.5 231 768 128t385.5 103T1433 510.5 1536 896z\"><\/path>\n    <\/svg><\/span><\/div> <span class=\"list-text d-block\"><span>Bachelor of Science in Economics, University of Bern<\/span><\/span>\n                  <\/div>\n                <\/a>\n                <div class=\"list-container-divider d-flex justify-content-lg-center justify-content-md-center justify-content-center\">\n                  <!---->\n                <\/div>\n              <\/li>\n              <li class=\"list-item no-gutters\">\n                <!---->\n                <!---->\n                <a href=\"https:\/\/www.rechtswissenschaft.unibe.ch\/studies\/study_programs\/bachelor_of_law\/index_eng.html\" h-use-smooth-scroll=\"true\" class=\"item-link no-gutters\">\n                  <div class=\"d-flex h-col no-gutters align-items-lg-center align-items-md-center align-items-center list-item-text-wrapper\">\n                    <div class=\"d-flex\"><span class=\"h-svg-icon style-777-icon style-local-2178-c16-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)-->\n    <svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"circle\" viewBox=\"0 0 1536 1896.0833\">\n      <path d=\"M1536 896q0 209-103 385.5T1153.5 1561 768 1664t-385.5-103T103 1281.5 0 896t103-385.5T382.5 231 768 128t385.5 103T1433 510.5 1536 896z\"><\/path>\n    <\/svg><\/span><\/div> <span class=\"list-text d-block\"><span>Bachelor of Law, University of Bern<\/span><\/span>\n                  <\/div>\n                <\/a>\n                <div class=\"list-container-divider d-flex justify-content-lg-center justify-content-md-center justify-content-center\" style=\"display: none;\">\n                  <!---->\n                <\/div>\n                <div class=\"list-container-divider d-flex justify-content-lg-center justify-content-md-center justify-content-center last-el-spacer\"><\/div>\n              <\/li>\n              <\/ul>\n            <\/div>\n          <\/div>\n        <\/div>\n      <\/div>\n      <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-770-outer style-local-2178-c17-outer\">\n        <div data-colibri-id=\"2178-c17\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-770 style-local-2178-c17 position-relative\">\n          <!---->\n          <!---->\n          <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n            <!---->\n            <div data-colibri-id=\"2178-c18\" class=\"h-text h-text-component style-772 style-local-2178-c18 position-relative h-element\">\n              <!---->\n              <!---->\n              <div class=\"\">\n                <p><span style=\"font-weight: 600;\">AWARDS<\/span><\/p>\n              <\/div>\n            <\/div>\n            <div data-colibri-id=\"2178-c19\" class=\"icon-list d-flex justify-content-lg-center justify-content-md-center justify-content-center style-774 style-local-2178-c19 position-relative h-element\">\n              <!---->\n              <ul class=\"ul-list-icon vertical-on-desktop vertical-on-tablet vertical-on-mobile justify-content-lg-center justify-content-md-center justify-content-center\">\n                <!---->\n                <li class=\"list-item no-gutters\">\n                  <!---->\n                  <div class=\"list-container-divider d-flex justify-content-lg-center justify-content-md-center justify-content-center first-el-spacer\"><\/div> <span class=\"item-link no-gutters\"><div class=\"d-flex h-col no-gutters align-items-lg-center align-items-md-center align-items-center list-item-text-wrapper\"><div class=\"d-flex\"><span  class=\"h-svg-icon style-774-icon style-local-2178-c19-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)-->\n    <svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"circle\" viewBox=\"0 0 1536 1896.0833\">\n      <path d=\"M1536 896q0 209-103 385.5T1153.5 1561 768 1664t-385.5-103T103 1281.5 0 896t103-385.5T382.5 231 768 128t385.5 103T1433 510.5 1536 896z\"><\/path>\n    <\/svg><\/span><\/div> <span class=\"list-text d-block\"><span>IFA Swiss Masteraward 2017, International Fiscal Association Swiss Branch<\/span><\/span>\n          <\/div>\n          <\/span>\n          <div class=\"list-container-divider d-flex justify-content-lg-center justify-content-md-center justify-content-center\" style=\"display: none;\">\n            <!---->\n          <\/div>\n          <div class=\"list-container-divider d-flex justify-content-lg-center justify-content-md-center justify-content-center last-el-spacer\"><\/div>\n          <\/li>\n          <\/ul>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div data-colibri-component=\"section\" data-colibri-id=\"2178-c20\" id=\"custom-2\" class=\"h-section h-section-global-spacing d-flex align-items-lg-center align-items-md-center align-items-center style-775 style-local-2178-c20 position-relative\">\n  <!---->\n  <!---->\n  <div class=\"h-section-grid-container h-section-fluid-container\">\n    <!---->\n    <div data-colibri-id=\"2178-c21\" class=\"h-row-container gutters-row-lg-2 gutters-row-md-2 gutters-row-0 gutters-row-v-lg-2 gutters-row-v-md-2 gutters-row-v-2 style-768 style-local-2178-c21 position-relative\">\n      <!---->\n      <div class=\"h-row justify-content-lg-center justify-content-md-center justify-content-center align-items-lg-stretch align-items-md-stretch align-items-stretch gutters-col-lg-2 gutters-col-md-2 gutters-col-0 gutters-col-v-lg-2 gutters-col-v-md-2 gutters-col-v-2\">\n        <!---->\n        <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-769-outer style-local-2178-c22-outer\">\n          <div data-colibri-id=\"2178-c22\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-769 style-local-2178-c22 position-relative\">\n            <!---->\n            <!---->\n            <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n              <!---->\n              <div data-colibri-id=\"2178-c23\" class=\"h-text h-text-component style-771 style-local-2178-c23 position-relative h-element\">\n                <!---->\n                <!---->\n                <div class=\"\">\n                  <p><span style=\"font-weight: 600;\">BACKGROUND<\/span><\/p>\n                <\/div>\n              <\/div>\n              <div data-colibri-id=\"2178-c24\" class=\"icon-list d-flex justify-content-lg-center justify-content-md-center justify-content-center style-773 style-local-2178-c24 position-relative h-element\">\n                <!---->\n                <ul class=\"ul-list-icon vertical-on-desktop vertical-on-tablet vertical-on-mobile justify-content-lg-center justify-content-md-center justify-content-center\">\n                  <!---->\n                  <li class=\"list-item no-gutters\">\n                    <!---->\n                    <div class=\"list-container-divider d-flex justify-content-lg-center justify-content-md-center justify-content-center first-el-spacer\"><\/div> <span class=\"item-link no-gutters\"><div class=\"d-flex h-col no-gutters align-items-lg-center align-items-md-center align-items-center list-item-text-wrapper\"><div class=\"d-flex\"><span  class=\"h-svg-icon style-773-icon style-local-2178-c24-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)-->\n    <svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"circle\" viewBox=\"0 0 1536 1896.0833\">\n      <path d=\"M1536 896q0 209-103 385.5T1153.5 1561 768 1664t-385.5-103T103 1281.5 0 896t103-385.5T382.5 231 768 128t385.5 103T1433 510.5 1536 896z\"><\/path>\n    <\/svg><\/span><\/div> <span class=\"list-text d-block\"><span>Lecturer in Tax Policy, University of Bern (since 2023)<\/span><\/span>\n            <\/div>\n            <\/span>\n            <div class=\"list-container-divider d-flex justify-content-lg-center justify-content-md-center justify-content-center\">\n              <!---->\n            <\/div>\n            <\/li>\n            <li class=\"list-item no-gutters\">\n              <!---->\n              <!----><span class=\"item-link no-gutters\"><div class=\"d-flex h-col no-gutters align-items-lg-center align-items-md-center align-items-center list-item-text-wrapper\"><div class=\"d-flex\"><span  class=\"h-svg-icon style-773-icon style-local-2178-c24-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)-->\n    <svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"circle\" viewBox=\"0 0 1536 1896.0833\">\n      <path d=\"M1536 896q0 209-103 385.5T1153.5 1561 768 1664t-385.5-103T103 1281.5 0 896t103-385.5T382.5 231 768 128t385.5 103T1433 510.5 1536 896z\"><\/path>\n    <\/svg><\/span><\/div> <span class=\"list-text d-block\"><span>Lawyer in an international consulting firm<\/span><\/span>\n        <\/div>\n        <\/span>\n        <div class=\"list-container-divider d-flex justify-content-lg-center justify-content-md-center justify-content-center\">\n          <!---->\n        <\/div>\n        <\/li>\n        <li class=\"list-item no-gutters\">\n          <!---->\n          <!----><span class=\"item-link no-gutters\"><div class=\"d-flex h-col no-gutters align-items-lg-center align-items-md-center align-items-center list-item-text-wrapper\"><div class=\"d-flex\"><span  class=\"h-svg-icon style-773-icon style-local-2178-c24-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)-->\n    <svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"circle\" viewBox=\"0 0 1536 1896.0833\">\n      <path d=\"M1536 896q0 209-103 385.5T1153.5 1561 768 1664t-385.5-103T103 1281.5 0 896t103-385.5T382.5 231 768 128t385.5 103T1433 510.5 1536 896z\"><\/path>\n    <\/svg><\/span><\/div> <span class=\"list-text d-block\"><span>Legal intern in an international corporate law firm<\/span><\/span>\n    <\/div>\n    <\/span>\n    <div class=\"list-container-divider d-flex justify-content-lg-center justify-content-md-center justify-content-center\">\n      <!---->\n    <\/div>\n    <\/li>\n    <li class=\"list-item no-gutters\">\n      <!---->\n      <!----><span class=\"item-link no-gutters\"><div class=\"d-flex h-col no-gutters align-items-lg-center align-items-md-center align-items-center list-item-text-wrapper\"><div class=\"d-flex\"><span  class=\"h-svg-icon style-773-icon style-local-2178-c24-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)-->\n    <svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"circle\" viewBox=\"0 0 1536 1896.0833\">\n      <path d=\"M1536 896q0 209-103 385.5T1153.5 1561 768 1664t-385.5-103T103 1281.5 0 896t103-385.5T382.5 231 768 128t385.5 103T1433 510.5 1536 896z\"><\/path>\n    <\/svg><\/span><\/div> <span class=\"list-text d-block\"><span>Legal clerk at the tax court of the canton of Bern<\/span><\/span>\n<\/div>\n<\/span>\n<div class=\"list-container-divider d-flex justify-content-lg-center justify-content-md-center justify-content-center\">\n  <!---->\n<\/div>\n<\/li>\n<li class=\"list-item no-gutters\">\n  <!---->\n  <!----><span class=\"item-link no-gutters\"><div class=\"d-flex h-col no-gutters align-items-lg-center align-items-md-center align-items-center list-item-text-wrapper\"><div class=\"d-flex\"><span  class=\"h-svg-icon style-773-icon style-local-2178-c24-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)-->\n    <svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"circle\" viewBox=\"0 0 1536 1896.0833\">\n      <path d=\"M1536 896q0 209-103 385.5T1153.5 1561 768 1664t-385.5-103T103 1281.5 0 896t103-385.5T382.5 231 768 128t385.5 103T1433 510.5 1536 896z\"><\/path>\n    <\/svg><\/span><\/div> <span class=\"list-text d-block\"><span>Executive assistant to the CEO in a consulting firm<\/span><\/span>\n  <\/div>\n  <\/span>\n  <div class=\"list-container-divider d-flex justify-content-lg-center justify-content-md-center justify-content-center\" style=\"display: none;\">\n    <!---->\n  <\/div>\n  <div class=\"list-container-divider d-flex justify-content-lg-center justify-content-md-center justify-content-center last-el-spacer\"><\/div>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-770-outer style-local-2178-c25-outer\">\n  <div data-colibri-id=\"2178-c25\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-770 style-local-2178-c25 position-relative\">\n    <!---->\n    <!---->\n    <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n      <!---->\n      <div data-colibri-id=\"2178-c26\" class=\"h-text h-text-component style-772 style-local-2178-c26 position-relative h-element\">\n        <!---->\n        <!---->\n        <div class=\"\">\n          <p><span style=\"font-weight: 600;\">MEMBERSHIPS<\/span><\/p>\n        <\/div>\n      <\/div>\n      <div data-colibri-id=\"2178-c27\" class=\"icon-list d-flex justify-content-lg-center justify-content-md-center justify-content-center style-778 style-local-2178-c27 position-relative h-element\">\n        <!---->\n        <ul class=\"ul-list-icon vertical-on-desktop vertical-on-tablet vertical-on-mobile justify-content-lg-center justify-content-md-center justify-content-center\">\n          <!---->\n          <li class=\"list-item no-gutters\">\n            <!---->\n            <div class=\"list-container-divider d-flex justify-content-lg-center justify-content-md-center justify-content-center first-el-spacer\"><\/div>\n            <a href=\"https:\/\/www.aeaweb.org\" h-use-smooth-scroll=\"true\" class=\"item-link no-gutters\">\n              <div class=\"d-flex h-col no-gutters align-items-lg-center align-items-md-center align-items-center list-item-text-wrapper\">\n                <div class=\"d-flex\"><span class=\"h-svg-icon style-778-icon style-local-2178-c27-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)-->\n    <svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"circle\" viewBox=\"0 0 1536 1896.0833\">\n      <path d=\"M1536 896q0 209-103 385.5T1153.5 1561 768 1664t-385.5-103T103 1281.5 0 896t103-385.5T382.5 231 768 128t385.5 103T1433 510.5 1536 896z\"><\/path>\n    <\/svg><\/span><\/div> <span class=\"list-text d-block\"><span>American Economic Association<\/span><\/span>\n              <\/div>\n            <\/a>\n            <div class=\"list-container-divider d-flex justify-content-lg-center justify-content-md-center justify-content-center\">\n              <!---->\n            <\/div>\n          <\/li>\n          <li class=\"list-item no-gutters\">\n            <!---->\n            <!---->\n            <a href=\"https:\/\/www.sav-fsa.ch\/en\/home\" h-use-smooth-scroll=\"true\" class=\"item-link no-gutters\">\n              <div class=\"d-flex h-col no-gutters align-items-lg-center align-items-md-center align-items-center list-item-text-wrapper\">\n                <div class=\"d-flex\"><span class=\"h-svg-icon style-778-icon style-local-2178-c27-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)-->\n    <svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"circle\" viewBox=\"0 0 1536 1896.0833\">\n      <path d=\"M1536 896q0 209-103 385.5T1153.5 1561 768 1664t-385.5-103T103 1281.5 0 896t103-385.5T382.5 231 768 128t385.5 103T1433 510.5 1536 896z\"><\/path>\n    <\/svg><\/span><\/div> <span class=\"list-text d-block\"><span>Swiss Bar Association<\/span><\/span>\n              <\/div>\n            <\/a>\n            <div class=\"list-container-divider d-flex justify-content-lg-center justify-content-md-center justify-content-center\">\n              <!---->\n            <\/div>\n          <\/li>\n          <li class=\"list-item no-gutters\">\n            <!---->\n            <!---->\n            <a href=\"https:\/\/www.bav-aab.ch\" h-use-smooth-scroll=\"true\" class=\"item-link no-gutters\">\n              <div class=\"d-flex h-col no-gutters align-items-lg-center align-items-md-center align-items-center list-item-text-wrapper\">\n                <div class=\"d-flex\"><span class=\"h-svg-icon style-778-icon style-local-2178-c27-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)-->\n    <svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"circle\" viewBox=\"0 0 1536 1896.0833\">\n      <path d=\"M1536 896q0 209-103 385.5T1153.5 1561 768 1664t-385.5-103T103 1281.5 0 896t103-385.5T382.5 231 768 128t385.5 103T1433 510.5 1536 896z\"><\/path>\n    <\/svg><\/span><\/div> <span class=\"list-text d-block\"><span>Bern Bar Association<\/span><\/span>\n              <\/div>\n            <\/a>\n            <div class=\"list-container-divider d-flex justify-content-lg-center justify-content-md-center justify-content-center\">\n              <!---->\n            <\/div>\n          <\/li>\n          <li class=\"list-item no-gutters\">\n            <!---->\n            <!---->\n            <a href=\"https:\/\/www.ifa-switzerland.ch\/home.html\" h-use-smooth-scroll=\"true\" class=\"item-link no-gutters\">\n              <div class=\"d-flex h-col no-gutters align-items-lg-center align-items-md-center align-items-center list-item-text-wrapper\">\n                <div class=\"d-flex\"><span class=\"h-svg-icon style-778-icon style-local-2178-c27-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)-->\n    <svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"circle\" viewBox=\"0 0 1536 1896.0833\">\n      <path d=\"M1536 896q0 209-103 385.5T1153.5 1561 768 1664t-385.5-103T103 1281.5 0 896t103-385.5T382.5 231 768 128t385.5 103T1433 510.5 1536 896z\"><\/path>\n    <\/svg><\/span><\/div> <span class=\"list-text d-block\"><span>International Fiscal Association Swiss Branch<\/span><\/span>\n              <\/div>\n            <\/a>\n            <div class=\"list-container-divider d-flex justify-content-lg-center justify-content-md-center justify-content-center\">\n              <!---->\n            <\/div>\n          <\/li>\n          <li class=\"list-item no-gutters\">\n            <!---->\n            <!---->\n            <a href=\"https:\/\/www.juristenverein.ch\" h-use-smooth-scroll=\"true\" class=\"item-link no-gutters\">\n              <div class=\"d-flex h-col no-gutters align-items-lg-center align-items-md-center align-items-center list-item-text-wrapper\">\n                <div class=\"d-flex\"><span class=\"h-svg-icon style-778-icon style-local-2178-c27-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)-->\n    <svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"circle\" viewBox=\"0 0 1536 1896.0833\">\n      <path d=\"M1536 896q0 209-103 385.5T1153.5 1561 768 1664t-385.5-103T103 1281.5 0 896t103-385.5T382.5 231 768 128t385.5 103T1433 510.5 1536 896z\"><\/path>\n    <\/svg><\/span><\/div> <span class=\"list-text d-block\"><span>Swiss Lawyers&#8217; Association<\/span><\/span>\n              <\/div>\n            <\/a>\n            <div class=\"list-container-divider d-flex justify-content-lg-center justify-content-md-center justify-content-center\">\n              <!---->\n            <\/div>\n          <\/li>\n          <li class=\"list-item no-gutters\">\n            <!---->\n            <!---->\n            <a href=\"https:\/\/svc.swiss\/de\" h-use-smooth-scroll=\"true\" class=\"item-link no-gutters\">\n              <div class=\"d-flex h-col no-gutters align-items-lg-center align-items-md-center align-items-center list-item-text-wrapper\">\n                <div class=\"d-flex\"><span class=\"h-svg-icon style-778-icon style-local-2178-c27-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)-->\n    <svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"circle\" viewBox=\"0 0 1536 1896.0833\">\n      <path d=\"M1536 896q0 209-103 385.5T1153.5 1561 768 1664t-385.5-103T103 1281.5 0 896t103-385.5T382.5 231 768 128t385.5 103T1433 510.5 1536 896z\"><\/path>\n    <\/svg><\/span><\/div> <span class=\"list-text d-block\"><span>Swiss Venture Club<\/span><\/span>\n              <\/div>\n            <\/a>\n            <div class=\"list-container-divider d-flex justify-content-lg-center justify-content-md-center justify-content-center\">\n              <!---->\n            <\/div>\n          <\/li>\n          <li class=\"list-item no-gutters\">\n            <!---->\n            <!---->\n            <a href=\"https:\/\/www.econometricsociety.org\" h-use-smooth-scroll=\"true\" class=\"item-link no-gutters\">\n              <div class=\"d-flex h-col no-gutters align-items-lg-center align-items-md-center align-items-center list-item-text-wrapper\">\n                <div class=\"d-flex\"><span class=\"h-svg-icon style-778-icon style-local-2178-c27-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)-->\n    <svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"circle\" viewBox=\"0 0 1536 1896.0833\">\n      <path d=\"M1536 896q0 209-103 385.5T1153.5 1561 768 1664t-385.5-103T103 1281.5 0 896t103-385.5T382.5 231 768 128t385.5 103T1433 510.5 1536 896z\"><\/path>\n    <\/svg><\/span><\/div> <span class=\"list-text d-block\"><span>The Econometric Association<\/span><\/span>\n              <\/div>\n            <\/a>\n            <div class=\"list-container-divider d-flex justify-content-lg-center justify-content-md-center justify-content-center\" style=\"display: none;\">\n              <!---->\n            <\/div>\n            <div class=\"list-container-divider d-flex justify-content-lg-center justify-content-md-center justify-content-center last-el-spacer\"><\/div>\n          <\/li>\n        <\/ul>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div data-colibri-component=\"section\" data-colibri-id=\"2178-c28\" id=\"custom-2\" class=\"h-section h-section-global-spacing d-flex align-items-lg-center align-items-md-center align-items-center style-776 style-local-2178-c28 position-relative\">\n  <!---->\n  <!---->\n  <div class=\"h-section-grid-container h-section-fluid-container\">\n    <!---->\n    <div data-colibri-id=\"2178-c29\" class=\"h-row-container gutters-row-lg-2 gutters-row-md-2 gutters-row-0 gutters-row-v-lg-2 gutters-row-v-md-2 gutters-row-v-2 style-768 style-local-2178-c29 position-relative\">\n      <!---->\n      <div class=\"h-row justify-content-lg-center justify-content-md-center justify-content-center align-items-lg-stretch align-items-md-stretch align-items-stretch gutters-col-lg-2 gutters-col-md-2 gutters-col-0 gutters-col-v-lg-2 gutters-col-v-md-2 gutters-col-v-2\">\n        <!---->\n        <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-769-outer style-local-2178-c30-outer\">\n          <div data-colibri-id=\"2178-c30\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-769 style-local-2178-c30 position-relative\">\n            <!---->\n            <!---->\n            <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n              <!---->\n              <div data-colibri-id=\"2178-c31\" class=\"h-text h-text-component style-771 style-local-2178-c31 position-relative h-element\">\n                <!---->\n                <!---->\n                <div class=\"\">\n                  <p><span style=\"font-weight: 600;\">PUBLICATIONS<\/span><\/p>\n                <\/div>\n              <\/div>\n              <div data-colibri-id=\"2178-c32\" class=\"icon-list d-flex justify-content-lg-center justify-content-md-center justify-content-center style-773 style-local-2178-c32 position-relative h-element\">\n                <!---->\n                <ul class=\"ul-list-icon vertical-on-desktop vertical-on-tablet vertical-on-mobile justify-content-lg-center justify-content-md-center justify-content-center\">\n                  <!---->\n                  <li class=\"list-item no-gutters\">\n                    <!---->\n                    <div class=\"list-container-divider d-flex justify-content-lg-center justify-content-md-center justify-content-center first-el-spacer\"><\/div> <span class=\"item-link no-gutters\"><div class=\"d-flex h-col no-gutters align-items-lg-center align-items-md-center align-items-center list-item-text-wrapper\"><div class=\"d-flex\"><span  class=\"h-svg-icon style-773-icon style-local-2178-c32-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)-->\n    <svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"circle\" viewBox=\"0 0 1536 1896.0833\">\n      <path d=\"M1536 896q0 209-103 385.5T1153.5 1561 768 1664t-385.5-103T103 1281.5 0 896t103-385.5T382.5 231 768 128t385.5 103T1433 510.5 1536 896z\"><\/path>\n    <\/svg><\/span><\/div> <span class=\"list-text d-block\"><span>Tats\u00e4chliche Verwaltung, Sitz und Wohnsitz im interkantonalen Steuerrecht, WEKA Focus Treuhand, 2024.<\/span><\/span>\n            <\/div>\n            <\/span>\n            <div class=\"list-container-divider d-flex justify-content-lg-center justify-content-md-center justify-content-center\">\n              <!---->\n            <\/div>\n            <\/li>\n            <li class=\"list-item no-gutters\">\n              <!---->\n              <!----><span class=\"item-link no-gutters\"><div class=\"d-flex h-col no-gutters align-items-lg-center align-items-md-center align-items-center list-item-text-wrapper\"><div class=\"d-flex\"><span  class=\"h-svg-icon style-773-icon style-local-2178-c32-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)-->\n    <svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"circle\" viewBox=\"0 0 1536 1896.0833\">\n      <path d=\"M1536 896q0 209-103 385.5T1153.5 1561 768 1664t-385.5-103T103 1281.5 0 896t103-385.5T382.5 231 768 128t385.5 103T1433 510.5 1536 896z\"><\/path>\n    <\/svg><\/span><\/div> <span class=\"list-text d-block\"><span>Steuerrisiken bei Transaktionen von Kapitalgesellschaften mit Nahestehenden, WEKA Steuer- und Finanzratgeber f\u00fcr Unternehmen, 2024.<\/span><\/span>\n        <\/div>\n        <\/span>\n        <div class=\"list-container-divider d-flex justify-content-lg-center justify-content-md-center justify-content-center\">\n          <!---->\n        <\/div>\n        <\/li>\n        <li class=\"list-item no-gutters\">\n          <!---->\n          <!----><span class=\"item-link no-gutters\"><div class=\"d-flex h-col no-gutters align-items-lg-center align-items-md-center align-items-center list-item-text-wrapper\"><div class=\"d-flex\"><span  class=\"h-svg-icon style-773-icon style-local-2178-c32-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)-->\n    <svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"circle\" viewBox=\"0 0 1536 1896.0833\">\n      <path d=\"M1536 896q0 209-103 385.5T1153.5 1561 768 1664t-385.5-103T103 1281.5 0 896t103-385.5T382.5 231 768 128t385.5 103T1433 510.5 1536 896z\"><\/path>\n    <\/svg><\/span><\/div> <span class=\"list-text d-block\"><span>Flat Rate Tax: Eine verfassungsrechtliche Analyse unter Einbezug \u00f6konomischer Gesichtspunkte, in: Magister, Editions Weblaw, Bern 2017.<\/span><\/span>\n    <\/div>\n    <\/span>\n    <div class=\"list-container-divider d-flex justify-content-lg-center justify-content-md-center justify-content-center\" style=\"display: none;\">\n      <!---->\n    <\/div>\n    <div class=\"list-container-divider d-flex justify-content-lg-center justify-content-md-center justify-content-center last-el-spacer\"><\/div>\n    <\/li>\n    <\/ul>\n  <\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-770-outer style-local-2178-c33-outer\">\n  <div data-colibri-id=\"2178-c33\" class=\"d-flex h-flex-basis h-column__inner h-ui-empty-state-container h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-770 style-local-2178-c33 position-relative\">\n    <!---->\n    <!---->\n    <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100\">\n      <!---->\n    <\/div>\n  <\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Philip Letsch German, English, French philip.letsch@lmp.legal +41 31 511 54 64 +41 31 511 54 65 GPG\/PGP key vCard EDUCATION PhD in Law, University of Bern (summa cum laude) Bar Exam of the canton of Bern Master of Science in International and Monetary Economics, Universities of Bern and Basel (insigni cum laude) Master of Law, [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-templates\/full-width-page.php","meta":{"footnotes":""},"class_list":["post-2178","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - 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