Daniel Schafer

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...

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...

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 ...

Carl Heggli is a lawyer recognized by Best Lawyers in the practice areas of Trusts and Estates and Wealth Management Practice. Carl practices law in Geneva, Switzerland Best Lawyers has recognized Carl Heggli since 2014. 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 Carl Heggli is held by other lawyers.

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...

Christophe Buchwalder is a lawyer recognized by Best Lawyers in the practice areas of Banking and Finance Law, Corporate Law and Mergers and Acquisitions Law. Christophe practices law in Geneva, Switzerland Best Lawyers has recognized Christophe Buchwalder since 2014. 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 Christophe Buchwalder is held by other law...

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 ...

Nicolas Béguin is a lawyer recognized by Best Lawyers in the practice area of Banking and Finance Law. Nicolas practices law in Geneva, Switzerland Best Lawyers has recognized Nicolas Béguin since 2025. 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 Nicolas Béguin is held by other lawyers.

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.

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.