Ralph Hoerner
Lawyer, lic. iur.
LL.M. Taxation TEP
Registered in the lawyers' register
Member of the Swiss and Lucerne Bar Associations
Ralph Hoerner advises domestic and international clients on business law matters, construction and planning law (including tenancy law), as well as tax and inheritance law.
In addition, he has many years of experience as a litigator before state courts and authorities, as well as arbitral tribunals.
Preferred areas of law
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Private construction law (including contract law, tenancy law)
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Public building and planning law (including planning and building permit procedures)
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Administrative business law (including public procurement law, environmental law, and nature and heritage protection law)
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Tax and public charges law
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Inheritance law and estate planning
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Commercial and corporate law
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General Contract Law
Languages
German English
Professional Experience
2016 -
2026
2009 -
2016
2005 -
2009
since 2026
Lawyer/Partner at hsm legal AG
Lawyer/Partner at HOERNER | FLURY | SPERL Law Firm, Lucerne
Lawyer/Partner at Kaufmann Rüedi Lawyers, Lucerne
Wealth Planning Consultant at UBS AG, Global Wealth Management & Business Banking, Zurich
Training
2013
2009
2005
2012
SIST Swiss Institute for Taxation / Kalaidos University of Applied Sciences Zurich, LL.M. Taxation
Central Law Training (CLT), UK, Diploma in international Trust Management, TEP
Admission to the bar
lic. iur University of Fribourg i. Ue.
Other activities / interests
Lecturer at Lucerne University of Applied Sciences and Arts, Engineering & Architecture
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Former specialist auditor of the ISO 9001 quality management system of the international law firm network DIRO