Holder of a licence to practise law and a Master’s degree in Law from the University of Zurich, Martin Horni started his career in private and business law at an interdisciplinary law firm in Wil, in the Canton of St. Gallen. He then joined the Legal and Compliance department of a leading Swiss retail banking group, where he dealt with legal issues relating to tax compliance. His responsibilities included the group-wide implementation of processes in relation to the fulfilment of the requirements in connection with the Automatic Exchange of Information (AEOI) and the United States Foreign Account Tax Compliance Act (FATCA).

At BRP, Martin Horni acts as a Legal Advisor on regulatory aspects of financial product distribution and asset management as well as creating and updating the Country Manuals.

He is also the author of the following publications:

• King, Horni, Grebe: §35 Sorgfaltspflichten in: Zweifel, Beusch, Oesterhelt (Hrsg.), Kommentar zum Schweizerischen Steuerrecht, Amtshilfe, Basel 2020
• Horni: Tax Update: Aktuelle Entwicklungen beim AIA (Online publication, Kalaidos Blog, https://www.kalaidos-fh.ch/de-CH/Blogs/Posts/2019/01/sr-1151-Tax-Update-Automatischer-Informationsaustausch-AIA-aktuelle-Entwicklungen, 14 January 2019)
• Horni, Winiger: Interview: Automatischer Informationsaustausch (online publication, Kalaidos Blog, https://www.kalaidos-fh.ch/de-CH/Blogs/Posts/2019/01/sr-1152-Interview-Automatischer-Informationsaustausch-Winiger-Horni, 21 January 2019)