Bernhard Berger

Partner Mark Cagienard specialises in tax law, covering individual and corporate taxation both on a domestic and international level with a particular focus on corporate finance, M&A and VAT. Mark Cagienard assists clients frequently in obtaining tax rulings and represents them in front of courts and tax authorities. Mark Cagienard graduated from the University of Zurich in 2006 (magna cum laude) and was admitted to the bar in 2008. In 2012 he qualified as a Swiss Certified Tax Expert. In...

Practising law for more than 25 years, Amédée Kasser has acquired recognised experience in the legal field, whether involving civil, criminal or administrative proceedings. His practice enables him to assist companies and private individuals before the courts and authorities of all bodies as well as to negotiate contracts or transactions. His main fields of activity are in public law, construction, environment and energy law. He also takes on criminal defence mandates and has a ...

Partner Sidonie Morvan has 20-years experience in real estate law with a wealth of expertise in construction law, having expedited developments in both the private (real estate transactions, brokerages, contracts for architects and builders, and leases) and public (planning and construction permits) sectors. Ms Morvan regularly advises developers, architects, real-estate agents, general contractors and property owners on the day-to-day management of their businesses, and can represent them be...

Daniel Glasl is a top attorney recognized by Best Lawyers in the practice area(s) of Litigation. Daniel, who practices law in Zürich, Switzerland, has been recognized since 2011. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Daniel 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...

Dr. Florian S. Jörg, MCJ, is a partner in the Zurich office of Bratschi Wiederkehr & Buob, one of the larger independent Swiss law firms. He graduated from the University of St. Gallen Law School and obtained a postgraduate degree from NYU Law. His areas of practice include corporate law, M&A and banking law. Florian S. Jörg is also a lecturer for corporate and contract law at the University of St. Gallen Law School. Florian is a frequent speaker both on a national and an in...

Partner Dr Patrick Sommer is Co-Head of the CMS Competition & EU Group. In this position, he jointly leads an international team of more than 170 competition lawyers. Patrick Sommer focuses on competition law, corporate law and M&A. Patrick Sommer has graduated from the University of St.Gallen in 1987 and was admitted to the bar in 1989. He has written his doctoral thesis on the relationship of Switzerland to the European Union and completed postgraduate studies at the Collège ...

Partner Philipp Dickenmann is the head of the Dispute Resolution Practice Group of CMS Zurich. He also serves as core team member of the global CMS Dispute Resolution Practice Area Group as well as the CMS Commercial Practice Area Group. Philipp Dickenmann has extensive experience in commercial litigation and international arbitration. He acts as counsel and co-counsel, sole arbitrator and co-arbitrator in numerous national and international cases. This includes arbitrations conducted under t...

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 ...

Etienne von Streng is a co-founder of Streng SA, a tax law firm based in Geneva, Switzerland. Etienne received his law degree from the University of Lausanne (Switzerland), was admitted to the Zurich bar, and holds a Certified Tax Expert diploma. Etienne advises on Swiss and international tax matters for companies including listed and private multinationals, high net worth individuals, entrepreneurs, and families. His expertise includes in general tax optimization, frequent negotiations with ...