Laurent Lévy

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.

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 ...

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...

“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...

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...

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...

Julien Witzig is a top attorney recognized by Best Lawyers in the practice area(s) of Tax Law. Julien, who practices law in Geneva, Switzerland, has been recognized since 2024. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Julien is held by other top lawyers in the same geographic and legal practice area.

Rayan Houdrouge advises and represents Swiss and multinational companies as well as international organizations on all employment law matters. He has an extensive experience in executive transfers, compensation packages, work regulations, internal audits and collective procedures such as business transfers and collective dismissals. Rayan Houdrouge is also an accredited social security expert (Swiss federal certificate) and regularly assists clients in matters related to social security and p...

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 ...

Manuel Bianchi della Porta advises entrepreneurs and companies. He assists them for their projects and when important operations are ahead (acquisitions, transmissions, restructuring, etc.). He helps them assess risks/opportunities and take difficult decisions. He is also on their side when weather turns bad. His relationship with clients is defined by personal commitment and availability. Recognized for his thoroughness, pragmatic approach and sense of priorities, he never loses sight of the...