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Great care must be taken with any tax enquiry, however innocent the initial approach. Tax investigations can put significant pressure on an individual or company and expert professional help can keep these pressures to a minimum. PERSONAL TAX INVESTIGATIONS Great care must be taken with any tax enquiry, however innocent the initial approach. Tax investigations can put significant pressure on an individual or company and expert professional help can keep these pressures to a minimum. We have an enviable reputation in this field with both private and corporate clients and Revenue Authorities. Our experience ranges from ad hoc factual enquiries at local level to full scale investigations. We appreciate the difficulties faced by clients under investigation and know how to minimise them. We are used to working with lawyers, where necessary, and can provide forensic accounting skills. We are used to negotiating with Revenue Authorities up to the highest levels. We can ensure that a client’s exposure to liabilities, interest and penalties are kept to a minimum and that any investigation is dealt with quickly and efficiently. Our Specialists

PRIVACY The only personal data that this website can collect is: If you choose to send us an email using one of the email addresses listed on the site. This email address will only be used to correspond with you. If you have any concerns or questions about the data that we collect and use for the client services we are providing then please contact the partner or director in the local office that provides the service to you. Privacy Statement

OUR PEOPLE Search Our strength lies in our people whose expertise and commitment enable us to provide a top quality pro-active tailored service in every office. By forename... Select person... By surname... Select person... By expertise... Select expertise... Reset Filters William Houseley Partner +41 44 227 6716 William.Houseley@rawlinson-hunter.ch William is based in the Zurich office and is a Director of Rawlinson & Hunter (Switzerland) AG and R&H Trust Co. (Switzerland) AG. William specialises in private client services including the administration of complex international trust and asset holding structures, private trust companies and purpose trusts for ultra-high net worth individuals. William joined Rawlinson & Hunter as a Senior Trust Manager in March 2017 and has over ten years’ experience in the trust industry. Prior to joining Rawlinson & hunter, William spent nine years in a senior role with HSBC Trust Company in Zurich, working with private clients and structured finance vehicles, he also worked for Rothschild Trust (Schweiz) AG. William moved to Zurich with his family in 2006 and prior to that had worked in the legal function at businesses specialising in intellectual property licensing (in connection with the production and distribution of films and television programmes) and at the Wellcome Trust. William was called to the Bar at Lincoln’s Inn in 1999 and he is also a member of the Society of Trust and Estate Practitioners (STEP). Expertise

OUR PEOPLE Search Our strength lies in our people whose expertise and commitment enable us to provide a top quality pro-active tailored service in every office. By forename... Select person... By surname... Select person... By expertise... Select expertise... Reset Filters Andrew McCallum Senior Partner +41 0(22) 901 00 12 andrew.mccallum@rawlinson-hunter.ch Andrew is Senior Partner of the Swiss firm, leading both the Zurich and Geneva offices and having responsibility for the oversight of the Swiss firm’s trust, corporate administration, accounting and audit services. Andrew is a bilingual private client and corporate services partner with over 25 years Swiss and international experience at board, trustee and audit committee level on trusts, foundations, companies, family offices and not-for-profit entities. He specialises in both private client and corporate services, including estate planning and the establishment and ongoing administration of complex international trust and foundation structures, private trust companies and purpose trusts. In addition to being trustee on family trusts, Andrew undertakes the accounting and auditing of trusts and underlying entities for other trustees and family offices. Andrew is a Chartered Accountant (Institute of Chartered Accountants of Scotland), an authorised “expert-auditor” in Switzerland, a qualified Trust and Estate Practitioner (TEP) and holds an MBA. He is also a CEDR-accredited mediator. Andrew sits on several industry leading boards and committees at the Society of Trust and Estate Practitioners (STEP) and Swiss Association of Trust Companies (SATC). He is currently Chair of the Swiss and Liechtenstein STEP Federation (2018-present), Chair of the STEP Worldwide Professional Standards Committee, and is Treasurer and Committee member of both STEP Geneva (2010-present) and the Swiss Association of Trust Companies (2018-present). Previously he was member of the STEP Worldwide Governance Committee (2021-2023), and was a Governing Board member and Chair of the Audit and Risk Commission of the International Federation of Red Cross and Red Crescent Societies. Andrew is fluent in English and French. He is a regular speaker at conferences and training courses and publisher of articles, and he has been called upon to provide expert evidence to Court in the area of private client financial statements and business analysis. Expertise

We provide expert taxation advice and support. We can help to plan your financial affairs efficiently, and to minimise liabilities to tax whilst ensuring full compliance with ever more complex tax obligations. PERSONAL TAXATION We provide expert taxation advice and support. We can help to plan your financial affairs efficiently, and to minimise liabilities to tax whilst ensuring full compliance with ever more complex tax obligations. We do not promote or advocate artificial tax schemes or marketed general planning solutions. Instead we seek to help plan our clients’ affairs for the long term, and minimise tax burdens as part of overall estate planning advice, to meet both current and future needs. Our international network of offices probably has a greater concentration of international private client expertise than any other firm. Our reputation has brought us family and corporate clients in every continent, almost entirely by personal recommendation. Our Specialists

Companies and partnerships are flexible vehicles that can be used and integrated into a wide variety of asset management and asset protection structures and tax planning structures. COMPANIES & PARTNERSHIPS Companies and partnerships are flexible vehicles that can be used and integrated into a wide variety of asset management and asset protection structures and tax planning structures. They are sometimes used on their own but more commonly used together with other vehicles. The combination with a trust, for example, often provides more effective protection as well as greater flexibility. Many jurisdictions are introducing new legislation designed for international business needs and the types and nature of companies and partnerships available in those jurisdictions should be considered as well as other matters such as infrastructure and stability. With offices in many of the jurisdictions featuring specialised company and partnership laws, we are well placed to meet most client requirements. We provide a comprehensive range of corporate and partnership services and are able to assist with all matters relating to the establishment, administration and management of companies and partnerships in all the major jurisdictions. As we are completely independent and we are not tied to any other service provider, we are able to offer our clients unfettered choice in selecting third party providers and working with other professional advisers. We aim to offer the highest level of personal service as our culture is all about building long term relationships. Many of our clients have been with us, not just for years, but for generations. Our Specialists

Rawlinson & Hunter Switzerland comprises our Zurich and Geneva offices. From Switzerland, we provide a comprehensive range of trustee, corporate administration, accounting, audit and assurance, and tax services to individuals, privately held structures and corporates alike. CLEAR ADVICE IN A COMPLEX WORLD A personal, tailored service Tell me more about your... Services Select Service Art Collectors Companies & Partnerships Domicile & Residence Estate Planning Matrimonial Disputes Personal Tax Investigations Personal Taxation Trusts & Foundations I'm looking for... People Select Person Andrew McCallum Leon Keen William Houseley

Our strength lies in our people whose expertise and commitment enable us to provide a top quality pro-active tailored service in every office. OUR PEOPLE Search Our strength lies in our people whose expertise and commitment enable us to provide a top quality pro-active tailored service in every office. By forename... Select person... By surname... Select person... By expertise... Select expertise... Reset Filters

Our offices stretch from London to New Zealand, through Guernsey and Jersey to Switzerland, Bermuda, the Cayman Islands, the British Virgin Islands, Singapore and Australia. INTERNATIONAL Our offices stretch from London to New Zealand, through Guernsey, Switzerland, Bermuda, the Cayman Islands, the British Virgin Islands, Singapore and Australia. The maze of UK and international law is complex to navigate alone, particularly for clients with profiles in many jurisdictions. Our grouping of offices can provide global advice and solutions. We administer billions of dollars of assets in offshore jurisdictions and specialise in providing trust and company administration services. Visit International Site

CONTACT US Office Address Zurich Rawlinson & Hunter (Switzerland) AG R & H Trust Co. (Switzerland) AG Bellevueplatz 5 8001 Zurich Switzerland T + 41 (0) 44 227 6700 E webenquiry.switzerland@rawlinson-hunter.com Geneva Rawlinson & Hunter (Switzerland) AG R & H Trust Co. (Switzerland) AG Rue du Mont-Blanc 4 1201 Geneva Switzerland T +41 (0) 22 901 00 12 E webenquiry.zurich@rawlinson-hunter.com

We can provide detailed tax and accounting services to individuals and trusts holding art collections, and regularly advise on the transactions they undertake and tax issues they face. ART COLLECTORS We can provide detailed tax and accounting services to individuals and trusts holding art collections, and regularly advise on the transactions they undertake and tax issues they face. We are experienced in providing advice on complex issues, often involving a number of different tax jurisdictions, and the family and tax issues involved in passing valuable chattels down the generations. We can advise on the structuring of trusts and other holding vehicles for the acquisition and long-term ownership of art and, working with expert valuers, also deal with the tax implications of lease agreements where appropriate. We advise on the international and cross-border aspects of art related transactions, from the complexities of VAT to the remittance and personal tax implications for non-domiciled art collectors resident in the UK. We can also provide IT support for the creation and maintenance of sophisticated databases for art (and other assets) for individual collectors and trusts. We understand that our advice must be tailored to the need of the individual client and that although an asset, art and antiques are primarily there to be enjoyed. Our Specialists

LEGAL Rawlinson & Hunter International is a grouping of independent firms with members throughout the world. It is not a legal entity in its own right and does not offer professional services in its own name. Each independent member of Rawlinson & Hunter International is a separate firm. These firms are not members of one international partnership or group, or otherwise necessarily legal partners or members with each other, nor is any one firm responsible for the services or activities of any other. Firms in certain jurisdictions offer services through a partnership structure or through the medium of limited liability vehicles, or both, depending on the nature of services offered. The partners and directors of each of the firms within the Rawlinson & Hunter grouping pride themselves on the shared ethos and quality of advice given across the Rawlinson & Hunter grouping. As a result, use is made throughout this website of the expressions “our” and “we” in reference to the service provided by each of the Rawlinson & Hunter firms. This should not be construed as Rawlinson & Hunter International existing as a single entity. Although the firms carry the same name, there is no common ownership among the firms of Rawlinson & Hunter International. This website is designed for the information of readers. Whilst every effort has been made to ensure accuracy, information contained on the site may not be comprehensive and readers should not act upon it without seeking professional advice. The application and impact of the laws can vary widely from case to case, based upon the specific or unique facts involved. Accordingly, the information in this site is not intended to serve as legal, accounting, financial or tax advice. Users are encouraged to consult with professional advisers at their local Rawlinson & Hunter International office for advice concerning specific matters before making any decision. A list of legal partners and directors of that office can only be obtained from that office and nothing in this website shall imply that any other persons mentioned herein are partners or members of that office.