Fabien Liégeois

CMS von Erlach Partners Ltd

Recognized since 2022

Geneva, Switzerland

Practice Areas

Tax Law

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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 defends individuals and businesses in cases of suspected tax offences (tax evasion, fraud and international assistance in tax matters).

Fabien Liégeois, LL.M. (Chicago Law School) graduated with a Master in Economic Law from the University of Geneva in 2007. He completed a legal traineeship in the tax department of Lenz & Staehelin. During his internship, he participated in the Michel Nançoz speech competition where he obtained an accessit award. He was admitted to the Geneva Bar in 2009, 2nd best of his class.

In 2012 he obtained a fellowship from the Swiss National Fund for Scientific Research to pursue his study as a Visiting Researcher at the University of California, Berkeley, School of Law. He spent a year in California and then joined the Chicago Law School in 2013/2014 for an interdisciplinary program including Law & Economics and Law & Philosophy classes. He passed the New York bar exam in 2014 and was admitted to the New York bar since 2017.

In 2017 he published his Ph.D thesis entitled “The availability of Income: The timing of acquisition in Swiss Tax Law” (“La disponibilité du revenu : le moment de l’acquisition en droit fiscal Suisse”). It focuses on the concept of income and the time value of money.

On the academic side, Fabien Liégeois has authored several publications and won the OREF prize in 2010 for his contribution on banking secrecy and exchange of information in tax matters. He is a regular contributor for the Centre for Banking and Finance Law of the University of Geneva and provides lectures at IFAGE on banking and tax law.