Nicolas Kuonen

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...

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.

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 ...

Adriano Antonietti advises domestic and foreign banking and financial institutions, as well as collective investment schemes and asset managers on a wide range of matters, in particular regulatory issues, private placements, the drafting of banking contracts and certain tax related matters (FATCA, CRS). He also defends banks and their clients in a number of disputes and deals with all aspects of corporate and commercial law. His main fields include financial products and services, including r...

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...

Vaïk Müller is a top attorney recognized by Best Lawyers in the practice area(s) of Banking and Finance Law and Corporate Law. Vaïk, 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 Vaïk is held by other top lawyers in the same geographic and legal practice area.

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 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 ...

Hubertus Hillerström is a partner in the Banking & Finance Team. He is specialised in national and international financings and mergers & acquisitions, including structured finance as well as private equity and venture capital transactions. He has accompanied numerous commodities and trade finance operations (oil and gas, metals and soft commodities) and follows closely the legislative changes in this field. Hubertus Hillerström also specialises in real estate transactions a...

Pierre-Alain Guillaume is a tax partner with Walder Wyss. He specializes in Swiss and international taxation. His mission is to reduce our clients’ tax burden to the bare minimum and to prevent any tax risk at their level, while complying fully with applicable tax rules. He handles matters related to direct taxes (individual income tax, wealth tax, corporate income tax, capital tax) as well as to indirect taxes (VAT, withholding tax, gift tax and inheritance tax). He provides the follow...