Luca Beffa

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 ...

Carl Heggli is a lawyer recognized by Best Lawyers in the practice areas of Trusts and Estates and Wealth Management Practice. Carl practices law in Geneva, Switzerland Best Lawyers has recognized Carl Heggli since 2014. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Carl Heggli is held by other lawyers.

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...

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...

Andrio Orler is a lawyer recognized by Best Lawyers in the practice area of Tax Law. Andrio practices law in Geneva, Switzerland Best Lawyers has recognized Andrio Orler since 2026. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Andrio Orler is held by other lawyers.

Vaïk Müller is a lawyer recognized by Best Lawyers in the practice areas of Banking and Finance Law and Corporate Law. Vaïk practices law in Geneva, Switzerland Best Lawyers has recognized Vaïk Müller since 2024. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Vaïk Müller is held by other lawyers.

“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...

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 ...

Patrice Lefèvre-Péaron is a lawyer recognized by Best Lawyers in the practice area of Tax Law. Patrice practices law in Geneva, Switzerland Best Lawyers has recognized Patrice Lefèvre-Péaron since 2024. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Patrice Lefèvre-Péaron is held by other lawyers.

Frédérique Bensahel is considered as a leading lawyer in the banking and financial sector in Switzerland. As Partner at FBT and head of its Banking and Finance group, Frédérique Bensahel advises Swiss and foreign financial institutions, in particular banks, asset managers, brokers, dealers as well as investment funds and fund managers on all regulatory and contractual issues. Frédérique Bensahel’s practice covers, in particular, fund and structu...