Dorothee Schramm

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.

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 top attorney recognized by Best Lawyers in the practice area(s) of Banking and Finance Law. Nicolas, who practices law in Geneva, Switzerland, has been recognized since 2025. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Nicolas 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.

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...

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 ...

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...

Alexandre Richa is a top attorney recognized by Best Lawyers in the practice area(s) of Banking and Finance Law, Corporate Law and Regulatory Practice. Alexandre, who practices law in Geneva, Switzerland, has been recognized since 2020. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Alexandre is held by other top lawyers in the same geographic and legal practice area.

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 ...

“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...