Marc S. Palay

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...

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 ...

“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...

David Hofmann is a lawyer recognized by Best Lawyers in the practice areas of Administrative Law and Public Law. David practices law in Geneva, Switzerland Best Lawyers has recognized David Hofmann 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 David Hofmann is held by other lawyers.

Alexandre Richa is a lawyer recognized by Best Lawyers in the practice areas of Banking and Finance Law, Corporate Law and Regulatory Practice. Alexandre practices law in Geneva, Switzerland Best Lawyers has recognized Alexandre Richa since 2020. 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 Alexandre Richa is held by other lawyers.

Danièle Falter is a lawyer recognized by Best Lawyers in the practice areas of Labor and Employment Law and Litigation. Danièle practices law in Geneva, Switzerland Best Lawyers has recognized Danièle Falter since 2022. 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 Danièle Falter is held by other lawyers.

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 ...

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...

Natasa Markovic is a lawyer recognized by Best Lawyers in the practice area of Real Estate Law. Natasa practices law in Geneva, Switzerland Best Lawyers has recognized Natasa Markovic since 2027. 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 Natasa Markovic is held by other lawyers.

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...