Jacques Pittet

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...

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...

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 ...

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...

Christian Lüscher mainly focuses on litigation, banking and commercial law, construction law, landlord-tenant disputes, white collar crime, and international judicial assistance in civil and criminal matters. He was admitted at the Geneva Bar in 1990, and attended law school in the United States graduating as a Master of Laws (LL.M.) from Tulane Law School in 1991. He founded his own firm in 1994, and joined ZPG as a partner in 2005, which merged with CMS in 2014. In 2001, he was elected...

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.

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...

Partner Daniel Kinzer advises and defends businesses and individuals in regards to contentious matters in the areas of criminal law, economic criminal law, administrative criminal law, contractual and financial litigation, real estate law (public and private), employment law (public service and private law), computer law and data protection. Following his graduation from the University of Oxford (UK) with a MA in Physics and Philosophy, Daniel Kinzer obtained a degree in Swiss law and a Maste...

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.

“My passion for the law and for my clients’ cases is what give me the focus I need to fiercely and fearlessly advocate for them.” Since 1995, Marc has gathered a comprehensive expertise in commercial and financial litigation, both civil and criminal, and is recognized as one of Switzerland’s leading specialists in financial criminal law, money laundering, fraud, corruption and criminal organizations. His extensive experience includes international legal assistance in c...