Alain Macaluso

“The trust my clients place in me – and my ability to understand their needs – this is what drives me most each day.” With more than 20 years’ experience in the commodities industry, Marc’s expertise includes trade finance, international sanctions and trade embargoes, commercial contracts, and regulatory issues. He regularly advises among the largest companies in the energy and soft commodities sectors on contentious and non-contentious commercial and finan...

Expert in corporate tax law, international tax planning, mergers and acquisitions, as well as strategy and transfer pricing. Also acts as counsel in domestic and international tax criminal proceedings. Seats on the Board of directors of several companies. He has extensive experience in banking tax law, as well as in taxation of investment structures (investment funds and corporate holdings) and commodity trading companies.

Jérôme Levrat specialises in corporate law, private equity, venture capital, M&A and commercial matters. He regularly advises funds and companies (including in the industrial, distribution, health care and life sciences, finance and energy sectors) in international and national M&A and private equity transactions, and routinely represents investors and start-ups in venture capital investments and financial rounds. Jérôme also has solid experience in regard to...

David Hofmann is a lawyer recognized by Best Lawyers in the practice areas of Administrative Law and Public Law. David practices law in Geneva, Switzerland Best Lawyers has recognized David Hofmann since 2024. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which David Hofmann is held by other lawyers.

Partner Daniel Kinzer advises and defends businesses and individuals in regards to contentious matters in the areas of criminal law, economic criminal law, administrative criminal law, contractual and financial litigation, real estate law (public and private), employment law (public service and private law), computer law and data protection. Following his graduation from the University of Oxford (UK) with a MA in Physics and Philosophy, Daniel Kinzer obtained a degree in Swiss law and a Maste...

Sarah Busca Bonvin is a lawyer and tax expert specialised in both corporate and individual tax law. Together with M. Andrio Orler, she is responsible for CMS’ tax department in Geneva, which she joined in 2017. She worked for 15 years in the Geneva tax administration as Director of the tax affairs where she was responsible for tax rulings before being appointed Deputy Director-General in 2010. This experience has given her significant breadth and depth of knowledge and practice in many ...

Andrio Orler is a lawyer recognized by Best Lawyers in the practice area of Tax Law. Andrio practices law in Geneva, Switzerland Best Lawyers has recognized Andrio Orler since 2026. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Andrio Orler is held by other lawyers.

Manuel Bianchi della Porta advises entrepreneurs and companies. He assists them for their projects and when important operations are ahead (acquisitions, transmissions, restructuring, etc.). He helps them assess risks/opportunities and take difficult decisions. He is also on their side when weather turns bad. His relationship with clients is defined by personal commitment and availability. Recognized for his thoroughness, pragmatic approach and sense of priorities, he never loses sight of the...

Marco Villa is a partner with FBT and a member of its Corporate and Banking and Finance groups. He is a leading contract and commercial law expert and specializes in corporate and commercial law. He is a former professor on contract and tort law at the University of Lausanne.He advises individuals and companies of different sizes on domestic as well as cross-border legal issues, namely on banking and finance agreements, mergers and acquisitions, agency and distribution agreements and cooperat...

Alexandre Richa is a lawyer recognized by Best Lawyers in the practice areas of Banking and Finance Law, Corporate Law and Regulatory Practice. Alexandre practices law in Geneva, Switzerland Best Lawyers has recognized Alexandre Richa since 2020. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Alexandre Richa is held by other lawyers.