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Andreas Howald, Attorney-at-Law back
Andreas Howald Contact:


Postal address:

Phone +41 (0)31 320 15 15
Fax +41 (0)31 320 15 16


Andreas Howald
Walther Leuch Howald
Monbijoustrasse 8
P.O. Box
CH-3011 Bern

German, French, English
Fields of Activity
Advising and representing clients in all matters of commercial and tax law; in particular:
  • optimising payment of taxes and duties for private entities and enterprises
  • tax procedures and processes
  • general matters of commercial law and restructuring enterprises
  • succession regulation as well as sale and purchase of enterprises and businesses
  • drawing up and editing contracts in all fields of commercial law
  • all manner of labour, tenancy, debt recovery, and bankruptcy matters
  • questions of liability in connection with tax consultants
  • representation in and out of court in the mentioned areas
  • Member of the Board of Directors and Board of Trustees

Avocational Fields of Activity

  • Administrator of an historic restaurant in the Old City of Bern
  • Board member of a public day nursery
  • Member of various associations (Altherr Bertholdia Burgdorf, Altherr Berner Singstudenten etc.)
  • Military training courses during studies (1991-2004)


  • Studied law at the University of Bern (1991-1998)
  • Admitted to the Bar in 1998
  • Worked for an international Auditing and Trust Company in Bern and Geneva (1998-2002)
  • Worked in a local, non-specialised law firm (2002-2003)
  • Worked for a national management consultancy in Bern (2003-2005)
  • Attended the Tax Academy (2005-2007) part-time while working
  • Has worked as an independent attorney-at-law since 2005

Publications (a selection)

The Liability of the Tax Consultant - An Overview, Der Schweizer Treuhänder, 6-7/2009, S. 479 ff.
Link (PDF, 230 kb)

Tax Assessment of Participation in PMEs, KMU-Magazin Nr. 5, June 2009
Link (PDF, 276 kb)

Fiscal Penal Law - Attempted Tax Evasion. Disinguishing Negligence from Possible Intent, Der Schweizer Treuhänder, 3/2007, S. 196 ff.
Link (PDF, 227 kb)