François Rayroux

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 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...

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...

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...

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...

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.

Jean-Luc Bochatay is the cofounder and the chairman of the FBT Attorneys-at-law. He has broad experience in tax, finance and corporate commercial issues regarding Swiss and foreign corporations and their shareholders. He regularly advises individuals and corporate clients on complex domestic and cross-border matters. Jean-Luc Bochatay has extensive experience in handling and coordinating multi-jurisdictional projects. He is considered as a leading expert in Swiss-French regulatory and tax mat...

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.

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.

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 ...