Department profile
CMS

Tax

Global Guide 2026 : Switzerland


CMS

Rankings

About

Provided by CMS

Businesses deal with national and international tax issues on a daily basis, against an increasingly complex legal background. Tax authorities are imposing greater compliance burdens and governments are seeking new sources of tax revenue.

What sets us apart is the way we deliver our tax advice to you: we offer deep local expertise, combined with industry specialisation, by international, like-minded experts who know each other well and work together regularly.

CMS advises you on all business tax issues:

  • Mergers & acquisitions
  • Transfer pricing
  • VAT
  • Dispute resolution
  • International taxation
  • Private clients

We advise on contentious as well as non-contentious matters, including disputes with tax authorities through administrative procedures and before tax tribunals.

  • CMS has a strong track record of advising organisations on the tax structuring of important projects, using a solution-oriented approach.

Clients (9)

  • nChain Group
  • DP World
  • Grapha Holding
  • EVENTIM
  • MERBAG
  • Conzetta
  • Agta record
  • Harald Quandt Industriebeteiligungen GmbH
  • LafargeHolcim

Industries (14)

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

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

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

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

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

    Tax respondentGlobal
  • 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 respondentGlobal

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

      Tax respondentGlobal
    • He is very knowledgeable in this area and also very reachable, especially when time is of the essence.

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

      Tax respondentGlobal
    • David Hürlimann has a deep understanding of our business model, which enables him to provide well-balanced advice.

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

      Tax respondentGlobal

Ranked Individuals at CMS (3)

Switzerland

Members

Provided by CMS

CMS has rankings in the following guides

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