Stephanie A. Jarrett

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.

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.

Jérôme Levrat specialises in corporate law, private equity, venture capital, M&A and commercial matters. He regularly advises funds and companies (including in the industrial, distribution, health care and life sciences, finance and energy sectors) in international and national M&A and private equity transactions, and routinely represents investors and start-ups in venture capital investments and financial rounds. Jérôme also has solid experience in regard to...

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...

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 ...

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...

Nicolas Béguin is a lawyer recognized by Best Lawyers in the practice area of Banking and Finance Law. Nicolas practices law in Geneva, Switzerland Best Lawyers has recognized Nicolas Béguin since 2025. 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 Nicolas Béguin 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 ...

Julien Witzig is a lawyer recognized by Best Lawyers in the practice area of Tax Law. Julien practices law in Geneva, Switzerland Best Lawyers has recognized Julien Witzig 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 Julien Witzig is held by other lawyers.

Thomas Goossens is an expert in the fields of banking and financial law, investment funds and corporate law. He regularly advises banks, securities dealers, financial institutions and trading companies, and assists promoters, asset managers of Swiss and foreign investment funds on regulatory matters. He also advises start-ups, entrepreneurs, investors, buyers, sellers and financial sponsors in all kinds of corporate finance deals, mergers and acquisitions, private equity, refinancing and proj...