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David Hürlimann

Work +41 44 285 11 11

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David Hürlimann is a partner focusing on tax. He also co-heads the tax department.


David Hürlimann graduated from the Universities of Zurich and Geneva in 1998. After serving as a law clerk at the District Court of Zurich for two years, he was admitted to the bar of Zurich in 2001. From 2001 to 2005 he worked as a tax lawyer with the Zurich law firm Homburger. In 2004 he qualified as a Swiss Certified Tax Expert. From 2006 to 2008 he was Head Corporate Taxes with Sulzer, a publicly listed Swiss industrial group. In 2008 David Hürlimann joined our company as a partner.


German, English, French.


Zurich and Swiss Bar Association, International Fiscal Association, Swiss Institute of Certified Accountants and Tax Consultants.


University of Zurich, Zurich (Switzerland) and University of Geneva, Geneva (Switzerland), Licentiate of Laws - 1998 / Bar admission - 2000 / Swiss Certified Tax Expert - 2004.


Leading firms: German-speaking Switzerland

Within: Leading firms: German-speaking Switzerland

International firm CMS has a strong reputation for competition law, dispute resolution, healthcare and life sciences, as well as insurance sector, employment law and real estate matters. Prominent practitioners include Stefan Gerster, Stefan Brunnschweiler, David Hürlimann, Marquard Christen, Clemens von Zedtwitz, Christian Gersbach, Jodok Wicki and Philipp Dickenmann.

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Private client

Within: Private client

The internationally active private client practice at CMS focuses on assisting high-net-worth families and individuals with inheritance law, estate planning and litigation, with particular experience in matrimonial property matters, succession planning, philanthropy and disputes concerning trusts and estates. Team lead Tobias Somary and senior associate Louise Lutz Sciamanna are the key practitioners, supported by inheritance specialist Max Albers and tax partner David Hürlimann.

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Within: Tax

CMS impresses with its 'intimate knowledge of Swiss law and compliance prerequisites, as well as its goal-oriented advice'. Key areas of expertise include corporate taxation, such as reorganisation and tax planning, as well as wealth structuring and estate planning for high-net-worth individuals. David Hürlimann in Zurich and Andrio Orler lead the practice. Sarah Busca Bonvin joined the team from the Geneva Tax Administration in 2018.

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Legal Developments by:

  • Access to justice: protective costs orders in planning challenges

    Third parties and competing developers have no rights of appeal to the Secretary of State against planning decisions. Disappointed applicants can appeal to the Secretary of State and can have the merits of the application reconsidered. The only remedy available to a disappointed third party is a challenge by way of judicial review in the High Court on a point of law. The sense of frustration and disempowerment this creates has not been helped by the increasing complexity of the planning process and the use of consultation to legitimise decisions that many perceive may already have been taken.
    - CMS Group

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