Switzerland

Deloitte Switzerland and Deloitte Belgium

Route de Pre-Bois 20

1215 Geneva 15

Switzerland

Direct: +41 (0)58 279 83 67

Main: +41(0)58 279 88 00

Fax: +41 (0)58 279 98 55

Email: olhody@deloitte.ch

Website: www.deloitte.ch

Olivier Hody is a partner working for both Deloitte Switzerland and Deloitte Belgium. He is the Geneva based partner responsible for the indirect tax team of the Romandie region, combining this role with co-leadership responsibilities for Deloitte Belgium's Global Tax Centre (Europe) in Brussels. He studied law at the Université Libre de Bruxelles and obtained a master's degree in taxation at the Ecole Supérieure des Sciences Fiscales de l'Ichec.

Since 1998, Olivier has actively participated in the development of the Global Tax Centre (Europe), enabling multinational companies to outsource in a centralised way, the management of their pan-European indirect tax obligations and related issues to a single service provider.

In 2013, he partially relocated to Geneva to grow an indirect tax practice in the Romandie region. He now assists various multinationals with their Swiss and pan EU indirect tax related issues in various sectors and industries, combining EU expertise with Swiss indirect tax skills, VAT and customs, as well as compliance and advisory services.

Olivier has been a frequent VAT lecturer at the FUCAM in Mons and Charleroi and Ichec in Brussels, as well as a visiting professor at the Universidad de Navarra in Spain and at the Université de Genève (both tax LLMs), Olivier has written various articles on VAT matters and is the co-author of two reference books on pan-EU VAT and international trade.

Deloitte Switzerland

Tel: +41 58 279 64 24

Mobile: +41 79 829 09 88

Email: treck@deloitte.ch

Tim Reck is an indirect tax director based in the Deloitte Zürich office. With more than 15 years' experience, Tim is one of the most experienced technical experts known for his work on advising international VAT across the 28 members of the EU. Tim oversees VAT planning and execution of Swiss based principal companies trading internationally, from the initial conception of the company through to designing the efficient supply chain, the associated compliance, and ERP implementation. He provides integrated indirect tax solutions and advises on a number of client issues, such as the improvement of their business processes, automation and data analytics.

Before joining Deloitte in Switzerland, Tim began his career in Germany, so he is able to cover both Swiss and international indirect tax issues.

Tim has worked with many different VAT systems across the EU and from his involvement in various VAT audits and negotiations to obtain landmark tax rulings for clients, he has developed outstanding relationships with tax administrations.

During 2007 and 2008, Tim was selected to be seconded to a global healthcare company with expertise in medical devices, pharmaceuticals and biotechnology and to an international financial institution as the in-house VAT expert for several months, where he gained valuable insights on executing practical implementation solutions for the business.

Tim has a business administration degree (tax and audit) from the Berufsakademie in Villingen-Schwenningen, Germany and he is a certified German tax accountant (Steuerberater). Tim is a frequent speaker at internal and external education events and seminars. Tim is fluent in German and English.

Deloitte Switzerland

General Guisan-Quai 38

8022 Zurich

Switzerland

Tel/Direct: +41 (0)58 279 63 66

Mobile: +41 (0)79 833 01 63

Email: bsuter@deloitte.ch

Website: www.deloitte.ch

Benno Suter, Deloitte Switzerland, has almost 20 years of experience as a corporate tax and VAT senior adviser including five years as tax director of a multinational bank. He has led Deloitte Switzerland's indirect tax team of 20 specialists for almost 10 years.

Benno works as a project leader for a number of multinational companies across a range of industries. His specialty is VAT, advising the financial services, technology media and telecommunication, and real estate industries as well as service sectors in general. Other specialties are in international ERP-VAT projects in manufacturing and interdisciplinary business modelling optimisations, where VAT and customs play a predominant role. His experience as an in-house and external tax adviser allows him to find the best workable solutions in complex situations.

• Leading substantial international indirect tax projects in respect of the qualification of collective funds' cross-border services

• Modelling and moderating complex tax qualification analysis with major banks in view of mirroring complex changes in tax laws

• VAT and transfer pricing coordination projects for all industries, particularly financial services

• Frequent negotiations with tax administrations on complex matters and audits

• Shaping indirect taxation strategy and concepts for leading companies

• Coordinating international indirect tax queries across the globe for multinational clients of multitude of service and manufacturing sectors

• Certified tax expert

• Degree in international business law from the University of St. Gallen (MBL HSG) and in economics (Betr.oec. HWV Zurich)

• Member of VAT competency board of the Tax Advisers Chamber of Switzerland

• Lecturer in professional programmes and author of various technical articles