Leo Fromer

Leo Fromer-Sarasin (born November 26, 1911 in Lausanne ; † January 23, 1998 ) was a Swiss lawyer and tax lawyer in Basel .

Act

Fromer founded the law firm Fromer Schultheiss & Staehelin in 1941 , which has been operating under the name of Advokatur und Notariat Fromer since the merger with Fischer & Megert in 2011 . Fromer Schultheiss & Staehelin assisted, among other things, with the relocation of Kuehne + Nagel to Switzerland in 1959. The Fromer formula for calculating an appropriate salary for working shareholders goes back to Leo Fromer . In Switzerland, this formula is used to measure whether the proportionality of a salary is exceeded; if the amount calculated using the Fromer formula is exceeded, there is a disproportion. In 1960 Fromer was secretary of the Mail Order Association . Fromer was a member or president of the board of directors of numerous companies and most recently lived in Binningen .

In 1978 he founded the Herrschaft von Vaz Foundation , which promotes research and teaching on the former domain of the Barons of Vaz . Fromer, a member of the Free Democratic Party (FDP), was a member of the Constitutional Council of the Canton of Basel-Landschaft , which was constituted in 1980 and which he presided over in its first session as senior president.

Fonts (selection)

• The Rothorn story - 20 years of the Rothornbahn Lenzerheide . Rothorn Touristik AG publishing house, 1963.

literature

• Thomas H. Kunz: The shareholder salary - an externally determined variable? In: Der Schweizer Treuhänder , issue 10/2001, p. 893 ff., P. 896.
• Thomas H. Kunz: The commercially justified amount of the shareholder's salary. In: Der Schweizer Treuhänder , issue 9/1995, p. 761 ff.
• Thomas H. Kunz, Ariste Baumberger: Tax-Recognized Shareholder SalariesNew issues following the introduction of the dividend privilege (1st part) . In: Der Schweizer Treuhänder , Issue 9/2007, p. 667.

Individual evidence

1. ↑ Who's Who in Switzerland. Edition 1980–1981. P. 211.
2. ↑ January 23, 1998 ( Memento of the original from September 23, 2015 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. , Website Basler Chronik of Christoph Merian Verlag, accessed on June 17, 2015. 
3. ^ International Fiscal Association, International Association for Public Finance and Fiscal Law: Cahiers de droit fiscal international , Volume 33, Verlag für Recht und Gesellschaft, 1956. p. 24.
4. ↑ History , Lawyer and Notary Fromer.
5. ^ Leo Müller: Kuehne + Nagel: Overtaken by the past. In: Bilanz.ch . June 12, 2015, accessed June 16, 2015 . 
6. ↑ ^{a b} Decision of the Cantonal Tax Commission / Administration for the Direct Federal Tax of November 30, 2006 iS X. GmbH (StKE 292/03) ( Memento of the original of June 17, 2015 in the Internet Archive ) Info: The archive link was automatically inserted and still Not checked. Please check the original and archive link according to the instructions and then remove this notice. . Retrieved June 16, 2015. pp. 1, 7–9. 
7. ↑ Giorgio Mazzucato: Commercially (tax) justified amount of the shareholder's or partner's salary . Retrieved June 16, 2015.
8. ^ Swiss yearbook of public life: Annuaire suisse de la vie publique . Schwabe, Basel 1960, p. 273.
9. ^ Connections from Leo Fromer , Moneyhouse . Retrieved June 17, 2015.
10. ↑ Jacqueline Fromer: Foundation history
11. ↑ Chronicle for the month of January 1980 , website of the canton of Basel-Landschaft, accessed on June 17, 2015.
12. ↑ The Rothorn Story (Dr. Leo Fromer) ; in: Eugen Arpagaus (Hrsg.): Bündner Vereinigung für Spitalentwicklung Anniversary Event 2008 , Arosa-Lenzerheide Ski Area Connection, Chur, 2008.