Nicolas Merlino

Carl Heggli is a top attorney recognized by Best Lawyers in the practice area(s) of Trusts and Estates and Wealth Management Practice. Carl, who practices law in Geneva, Switzerland, has been recognized since 2014. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Carl 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...

Partner Pierre Ducret is a partner and co-head of the Private Clients and Sports Law departments of CMS von Erlach Partners. He advises and assists clients in complex litigation, mainly in civil and commercial matters, usually with international ramifications. He is particularly active in the field of inheritance law. He also acts as counsel or arbitrator in international arbitration proceedings. In addition to his dispute resolution practice, Pierre Ducret advises his clients on wealth and e...

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 ...

David Hofmann is a top attorney recognized by Best Lawyers in the practice area(s) of Administrative Law and Public Law. David, 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 David is held by other top lawyers in the same geographic and legal practice area.

Rodolphe Gautier heads the Dispute Resolution practice of Geneva. He has more than 15 years of experience working in litigation and arbitration. His practice focuses on commercial and banking disputes in Switzerland and international arbitration involving Swiss-connected parties, assets, substantive law or seats of arbitration. He frequently acts for multinationals, domestic companies and individuals before civil and criminal courts and arbitral tribunals. His practice also includes applicati...

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 ...

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...

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...