de | en
Attorneys and Tax Advisors
Dr. Hans Frey
Dr. iur., Attorney; LL.M.

Dr. Hans Frey's main focus lies on the tax consulting of corporations, family offices and their owners in their daily environment. This includes consulting on structuring, cost allocation, balancing, business successions, business immigration, factoring and representation in audits and tax court proceedings.


2017Founding partner at KSF AG
2013Partner at BDO AG
2007University of Zurich (Dr. iur.)
2004Zurich Cantonal Tax Office 
2001Admission to the Bar
1996University of Exeter (LL.M.)
1995University of Freiburg i.Ue.
1993University of Rouen/Paris II


German, English, French


All Swiss courts of law

Professional groups

Entrepreneurs and legal entities

Legal and process representation before tax authorities and courts

Inheritance and estate planning

Corporation law

Foundations, trusts, associations

Child and adult protection law (KESB)

Financial intermediary SRO


Zweifel/Beusch/Hunziker (Hrsg.), Kommentar zum schweizerischen Steuerrecht, Erbschafts- und Schenkungssteuerrecht, commenting on §§ 22, 41-46, Zürich 2019

Zweifel/Beusch (Hrsg.), Kommentar zum Schweizerischen Steuerrecht, DBG, Basel 2017, Art. 160 to 166 and 168 to 173

Zweifel/Beusch (Hrsg.), Kommentar zum Schweizerischen Steuerrecht, StHG, Basel 2017, Art. 78

Ettlin/Frey, Private Holding, Treuhänder, März 2013, vgl. BGE 142 II 283, E. 3.4.2

„Sicherstellungsverfügung und Arrestbefehl im Gesetz über die direkte Bundessteuer (DBG)“, Dissertation, Zürich 2009

Various other publications

Lecturer activities

SIST CAS FH in General Taxation

SIST CAS FH in National Individual Taxation

MKS AG HF Swiss, course for specialists in finance & accounting


T +41 (0) 44 254 60 60

F +41 (0) 44 254 60 61


Künzli Sommer Frey AG

Mühlebachstrasse 20

CH-8008 Zürich