Gerhard Roth

Gerhard Roth (1965)
Admitted, Switzerland 1992

Practice Areas


University of Bern, Fürsprecher, 1992

Professional Experience

Gerhard Roth is a partner of GHR Rechtsanwälte AG since 1996. He was a member of the legal and tax department of a leading international accounting and professional services firm in Bern and Zurich from 1992 until 1994 before joining GHR as an associate in 1994.


Swiss Bar Association SAV
Bern Bar Association BAV
Zurich Bar Association ZAV
International Insolvency Association INSOL


German, English, French, Italian


Interest on collateralized claims - or the burden of using the singular by the legislator
AJP 2012, S. 1656 ff

Commentary to the verdict of the federal court BGE 137 III 133; coverage of the interest of collateralized claims; BISchK 2012, Heft 4, S. 134

"The revival of old Switzerland"
commentary to the verdict of the federal court on public law no. A-737/2012 re. Administrative aid to the U.S.A.; RIW Recht der Internationalen Wirtschaft, Jhg. 2012, S. 345

Federal referendum on a national inheritance and gift tax, Liechtenstein Journal, 4/2011

Commentary to the art. 87 and 177-189 debt enforcement and bankruptcy law act

Opportunities and Risks of a Swiss IP Company, CHF-D Wirtschaft, 2009

The Recognition of Swiss bank insolvency proceedings in Liechtenstein, 2008

Islamic Banking, 2007

Succession and Managmeent Buyout - Tax Hurdles, 2007

A Summary of the Swiss Merger Law Act, 2005

Commentary on Art. 990-1010 Swiss code of obligation Helbing Lichtenhahn, 2002

Die Weiterziehung des Entscheids über den Nachlassvertrag gemäss Art. 307 SchKG (together with Michael A. Meer; ZBJV 138/2002, 188 ff. )

Listed in the "International Mergers & Acquisition Review 2001/2002", 2001

Holding Companies in the 21st Century
(AIJA Country Report, Switzerland, 2000)



"The Family Charta" - Succession planning in family owned companies, Zurich 2015

Forum for Entrepreneurs '11; Family succession planning; Bern 2011

"Tax efficient investments Germany-Switzerland", Wolfsberg 2010

Forum for Entrepreneurs '09; "from structure to culture"; Bern 2009

"Swiss Tax Reform II"; Paris, 2007

How to start a Swiss Company"; Investment Seminar in Taipei and Hsinchu, Taiwan, 2006

"Succession - Nothing but Taxes?"
Atag Asset Management, Bern, 2006

Forum Entrepreneurs '05, "Board members in SMC Companies", 2005

"International Restructuring", Mexico, 2005

"Insolvency in Sports", Auckland, 2004

Forum for Entrepreneurs '02, "Bonus Schemes", Bern, 2002

"Restructuring and Taxes", Bern/Zurich, 1999-2003