Benoît Merkt

Counsel Fabien Liégeois advises businesses (groups, banks and SMEs) and individuals on Swiss and international taxation matters.His practice focuses on restructurings (mergers and acquisitions, demergers or transfers of assets), cross-border transactions and setting up businesses in Switzerland. He also assists individuals in their relocation to Switzerland (wealth and inheritance planning), in particular in anticipating the legal and economic consequences of such decisions. He also de...

Frédérique Bensahel is considered as a leading lawyer in the banking and financial sector in Switzerland. As Partner at FBT and head of its Banking and Finance group, Frédérique Bensahel advises Swiss and foreign financial institutions, in particular banks, asset managers, brokers, dealers as well as investment funds and fund managers on all regulatory and contractual issues. Frédérique Bensahel’s practice covers, in particular, fund and structu...

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 ...

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.

Michel Abt is the co-head of the Tax Group and a member of the Banking & Finance Group. He advises both natural persons and legal entities such as banks, family offices and trusts, as well as investors and administrators whether in Switzerland or abroad, with a specific emphasis on asset holding structures. Since 2009, Michel Abt has been advising a large number of French clients in their regularization process and has assisted them with their tax optimisation. He thus addresses all tax m...

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...

Liburn Mehmetaj is a top attorney recognized by Best Lawyers in the practice area(s) of Banking and Finance Law. Liburn, who practices law in Geneva, Switzerland, has been recognized since 2026. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Liburn is held by other top lawyers in the same geographic and legal practice area.

“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...

Vaïk Müller is a top attorney recognized by Best Lawyers in the practice area(s) of Banking and Finance Law and Corporate Law. Vaïk, who practices law in Geneva, Switzerland, has been recognized since 2024. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Vaïk is held by other top lawyers in the same geographic and legal practice area.

Carl Heggli is a top attorney recognized by Best Lawyers in the practice area(s) of Trusts and Estates and Wealth Management Practice. Carl, who practices law in Geneva, Switzerland, has been recognized since 2014. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Carl is held by other top lawyers in the same geographic and legal practice area.