Benoît Merkt

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.

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...

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 ...

Philippe Mantel is an attorney-at-law, member of the Geneva bar Association (ODAGE), the International Fiscal Association (IFA) and the association of Business Lawyers (AIBL). Philippe gained his experience working for about 10 years in the corporate tax department of the big fours in Geneva, Lausanne and Zurich. As from 2015, he was an associate and since 2019 a partner of Meyerlustenberger Lachenal (MLL) in Geneva, assisting private individuals and corporate clients in all tax matters. Phil...

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.

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.

Thomas Goossens is an expert in the fields of banking and financial law, investment funds and corporate law. He regularly advises banks, securities dealers, financial institutions and trading companies, and assists promoters, asset managers of Swiss and foreign investment funds on regulatory matters. He also advises start-ups, entrepreneurs, investors, buyers, sellers and financial sponsors in all kinds of corporate finance deals, mergers and acquisitions, private equity, refinancing and proj...

Christophe Buchwalder is a top attorney recognized by Best Lawyers in the practice area(s) of Banking and Finance Law, Corporate Law and Mergers and Acquisitions Law. Christophe, 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 Christophe is held by other top lawyers in the same geographic and legal practice area.

Andrio Orler is a top attorney recognized by Best Lawyers in the practice area(s) of Tax Law. Andrio, 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 Andrio is held by other top lawyers in the same geographic and legal practice area.

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...