Daniel Holenstein

Daniel Holenstein is a Lecturer in Tax Law at Kalaidos University of Applied Sciences and the SIST Swiss Institute of Tax Law. He is also a practicing attorney and tax advisor at FGS Zurich AG and Flick Gocke Schaumburg, specializing in Swiss tax law and international corporate taxation. His academic and professional work focuses on compliance, voluntary disclosure mechanisms, and legal implications of tax offenses.

His research spans critical tax law domains including:

• Withholding tax regulations (VStrR system)
• Value Added Tax (VAT) compliance
• Tax evasion dynamics and serial offenses
• Criminal complicity in tax crimes
• Voluntary disclosure procedures
• Judicial interpretations of tax penalties

The seven blog posts he authored between 2017 and 2019 reveal expertise in Swiss tax administration practices, voluntary compliance strategies, and court rulings on punitive tax measures. While no formal awards or student advisement records are mentioned, his dual role as academic and practitioner underscores his contribution to both theoretical and applied tax law.