Department profile
CMS

Tax

Europe Guide 2026 : Switzerland


CMS

Rankings

About

Provided by CMS

The core focus of our Tax department consists in providing advice to businesses and entrepreneurs; in addition, our firm also advises a number of high net worth individuals and families on tax issues, including wealth structuring and estate planning and relocation. Our team is composed of experienced experts who handle all aspects of tax law and tackle complex issues for domestic and international clients in an area of law renowned for its complexity and constant change.

We advise private, public and institutional clients on Swiss and international tax planning, corporate tax, cross-border migrations and restructuring, among others, and represent clients in tax controversy matters, including transfer pricing agreements. Our lawyers also advise tax-exempt and non-profit organisations on a wide range of matters, including formation and structuring, and obtaining exemption determinations from the competent authorities.

Some members of our Tax group have years of work in both private practice and in government and have extensive tax-related administrative and policy experience. The co-head of our Tax team in Geneva, Sarah Busca Bonvin, has formerly held high positions with the Geneva Tax administration, where, for 15 years, she was responsible for the tax rulings as Director of the tax affairs before being appointed as Deputy Director-General.

The firm has also developed specific competencies in the area of VAT and custom duties.

Industries (14)

  • Banks
  • Charities / Not for Profit
  • Consumer Product Manufacturing
  • Energy
  • Financial Services
  • Food & Drink Producers
  • Health Care
  • Insurance
  • Mining & Metals
  • Private Clients / Individuals
  • Pharmaceuticals & Life Sciences
  • Real Estate Finance
  • Real Estate
  • Retail

Chambers Review

Provided by Chambers

Tax - Switzerland

Band 3

Band 3


What the Team is Known For

CMS often assists clients with the tax consequences of transactions, restructurings and financing matters. Team members have further experience in income tax mandates, tax exemption queries and tax audits. The law firm is also well versed in representing clients in contentious matters before the Swiss authorities.

Work Highlights

Provided by Chambers

  • CMS advised Crown Packaging on the tax elements of its acquisition of Helvetia Packaging.

Strengths

Provided by Chambers

  • CMS's department is known for its practical, solution-oriented approach to sophisticated tax issues. Its professionals combine technical excellence with strong commercial understanding.

    Tax respondentEurope
  • The CMS team are highly competent and able to provide tailor-made advice.

    Tax respondentEurope
  • CMS offers deep knowledge of the Swiss legal aspects combined with the knowledge of what international companies need.

    Tax respondentEurope
  • The lawyers at CMS are perfect, anticipating problems and responding in very good time when needed.

    Tax respondentEurope
  • The team's effectiveness is enhanced by their collaborative mindset and international outlook.

    Tax respondentEurope

Notable Practitioners

Provided by Chambers

  • Band 2Andrio Orler
    Band 2Andrio Orler

    Andrio Orler

    Andrio Orler assists clients with the tax aspects of real estate transactions and corporate reorganisations. In addition, he acts on tax exemption questions.
    • He is very knowledgeable in this area and also very reachable, especially when time is of the essence.

      Tax respondentEurope
    • Andrio Orler's advice is always pertinent, wise and deep. I involve him in all decision-making processes at the first stages.

      Tax respondentEurope
  • Band 4David Hürlimann
    Band 4David Hürlimann

    David Hürlimann

    David Hürlimann assists clients with corporate income tax matters, the tax aspects of refinancing projects and tax audits.
    • David Hürlimann has a deep understanding of our business model, which enables him to provide well-balanced advice.

      Tax respondentEurope
    • David Hürlimann had a good understanding of the deal structure and the ability to highlight possible options.

      Tax respondentEurope
  • Band 5Sarah Busca-Bonvin
    Band 5Sarah Busca-Bonvin

    Sarah Busca-Bonvin

    Sarah Busca-Bonvin offers significant experience advising clients on corporate tax matters and employee-related tax issues.

    • We had a very positive experience working with Sarah Busca-Bonvin. We trust her as a lawyer; she is very responsive and provides solid advice.

      Tax respondentEurope
    • I think Sarah Busca-Bonvin is doing an excellent job.

      Tax respondentEurope

Ranked Individuals at CMS (3)

Switzerland

Members

Provided by CMS

CMS has rankings in the following guides

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