Professional experiences 1969 – 1973 university study at St. Gall promotion as lic. oec. HSG 1973 – 1977 groupe controller by Gebr. Sulzer AG, Winterthur 1977 – 1987 tax controller by fiscal authorities in corporate taxes 1988 until August 1992 management tax advice by Experta Trustee Company Ltd., Zurich; international tax advice in teamwork with partners abroad since September 1992 independent business and tax consultant