Bernd Ehle

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.

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...

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...

Pierre-Alain Guillaume is a tax partner with Walder Wyss. He specializes in Swiss and international taxation. His mission is to reduce our clients’ tax burden to the bare minimum and to prevent any tax risk at their level, while complying fully with applicable tax rules. He handles matters related to direct taxes (individual income tax, wealth tax, corporate income tax, capital tax) as well as to indirect taxes (VAT, withholding tax, gift tax and inheritance tax). He provides the follow...

Christian Lüscher mainly focuses on litigation, banking and commercial law, construction law, landlord-tenant disputes, white collar crime, and international judicial assistance in civil and criminal matters. He was admitted at the Geneva Bar in 1990, and attended law school in the United States graduating as a Master of Laws (LL.M.) from Tulane Law School in 1991. He founded his own firm in 1994, and joined ZPG as a partner in 2005, which merged with CMS in 2014. In 2001, he was elected...

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...

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 ...

Partner Olivier Carrard mainly focuses on Sports law, litigation, arbitration, commercial law, construction law, inheritance law and bankruptcy. Graduated from the University of Fribourg (1982), he was admitted at the Geneva Bar in 1985. He worked at the General Direction of SBS (Basel). He founded his own firm in 1990, and joined ZPG as a partner in 2005, which merged with CMS in 2014. Olivier Carrard is now a Partner of CMS Geneva office. Since January 1st 2016, he has been appointed in 98 ...

Jamar E. Brown joins the Dispute Resolution and Private Clients groups in the Geneva office. In the dispute resolution field, Jamar represents international organisations in employment disputes before specialised administrative tribunals, including the Administrative Tribunal of the International Labour Organization. He is also a trusted advisor on internal investigations, disciplinary matters, and appeals before internal review bodies. In his private client work, Jamar specialises in regulat...

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.