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Jérôme Heumann

Photo de Jérôme, juriste fiscaliste chez Naray Law

Jérôme Heumann
Tax lawyer
Crypto and VAT specialist

Jérôme Heumann is a non-bar lawyer mainly active in the fields of Swiss and international tax law, value added tax and customs duties.

He is passionate about the blockchain ecosystem and new technologies and now mainly dedicates his activities to this field.

He has been assisting and advising local and international companies in tax matters for over 10 years. His experience was acquired in particular with PricewaterhouseCoopers SA as well as with a renowned fiduciary in the Lake Geneva area where he was Deputy Director.

He is an author and lecturer in his favorite subjects which are VAT and cryptocurrencies.

He particularly likes to exchange with his clients and entrepreneurs on various subjects.

Curriculum Vitae

Year Experience / Degree
2023 Joins Naray Law to develop the cryptocurrency division
2022 Deputy Director, Berney Associés SA, Geneva/Lausanne
2017 Assistant VAT Manager, PricewaterhouseCoopers SA, Geneva/Lausanne
2013 Clerk at the Vaud Cantonal Court, State of Vaud, Lausanne
2011 Trainee lawyer, BCCC Avocats, Geneva/Lausanne
2009 Assistant TVA, PricewaterhouseCoopers SA, Geneva/Lausanne
2008 MLaws, Master in law, crime and security of information technologies, HEC / Law, Lausanne
2007 BLaws, Bachelor of Law, University of Fribourg


  • Digital works of art and taxation, in Novita fiscali (with Martina Danz), July 2022, available here
  • Sharing economy platforms and VAT, in ExpertSUISSE (with Sabrina Migliozzi), February 2021, available here
  • New VAT regime for vouchers in the European Union, in ExpertSUISSE (with Patricia More and Kevin Le Gallou), December 2016
  • Commentary on the decision of the Federal Court 2C_662/2014 available here.
  • The VAT and the municipalities: news and reflections, in Magazine l’Union des Communes vaudoises (with Olivier Comment), december 2016
  • The step in the development of loyalty systems, in L’AGEFI (with Patricia More), September 2016, summarized here.
  • Commentary on Articles 39a to 39c and 69 LDA (Copyright Law), in Commentaire Romand de la propriété intellectuelle (with Michel Jaccard), January 2013


Taxation of cryptocurrencies and NFTs(speaker) Tax and Wealth Planning Day, Swiss Expert Seminar, Royal Savoy Hotel, Lausanne, September 2022

Taxation of cryptocurrencies and NFTs (speaker) – Youtube webinar (with George Bowring), May 2022

Cryptocurrencies: simple payment instrument or digital revolution? Overview of the VAT treatment of cryptocurrencies  (Speaker) Sub-Commission of Experts Switzerland, Royal Savoy Hotel, Lausanne, August 2021 

Technical conferences on VAT topics (VAT reconciliation, real estate VAT, traps and tricks in Swiss VAT)  (speaker) – For various clients

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