Nicolas Merlino

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 ...

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.

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.

Alexandre Richa is a top attorney recognized by Best Lawyers in the practice area(s) of Banking and Finance Law, Corporate Law and Regulatory Practice. Alexandre, who practices law in Geneva, Switzerland, has been recognized since 2020. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Alexandre 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 ...

Serge Fasel is a Partner with FBT and head of its Litigation and Arbitration group. He has extensive experience both in Swiss and international court litigation and arbitration. His fields of activities cover all forms of commercial disputes, particularly in the financial sector.Serge Fasel is also active in the areas of insolvency law, employment law and economic crime. He has a vast knowledge of the Swiss judicial environment. He is recommended by Legal500 for his expertise in dispute resol...

Jean-Luc Bochatay is the cofounder and the chairman of the FBT Attorneys-at-law. He has broad experience in tax, finance and corporate commercial issues regarding Swiss and foreign corporations and their shareholders. He regularly advises individuals and corporate clients on complex domestic and cross-border matters. Jean-Luc Bochatay has extensive experience in handling and coordinating multi-jurisdictional projects. He is considered as a leading expert in Swiss-French regulatory and tax mat...

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...

“My passion for the law and for my clients’ cases is what give me the focus I need to fiercely and fearlessly advocate for them.” Since 1995, Marc has gathered a comprehensive expertise in commercial and financial litigation, both civil and criminal, and is recognized as one of Switzerland’s leading specialists in financial criminal law, money laundering, fraud, corruption and criminal organizations. His extensive experience includes international legal assistance in c...

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.