The tax team at CMS von Erlach Partners Ltd. has a focus on corporate and private client advisory, cross-border M&A, finance, VAT and estate planning. Mark Cagienard and Andrio Orler co-head the practice, advising prominent domestic and international clients. Sarah Busca Bonvin handles complex corporate and individual tax matters, leveraging her prior experience in Geneva’s tax administration. David Hürlimann covers corporate tax, executive compensation, and HNW client planning. Julien Witzig, promoted to partner in January 2025, further strengthens the team’s capacity in tax structuring and advisory.
Legal 500 Editorial commentary

Accolades

Client satisfaction: NPS ®

Testimonials

Collated independently by Legal 500 research team.

  • ‘The individuals we work with stand out for their deep technical expertise combined with a pragmatic and solution-oriented mindset. Mark Cagienard is especially noteworthy for his strategic vision and calm guidance in sensitive cross-border matters.’
  • ‘CMS' practice stands out for its unique combination of deep technical expertise, client-focused approach and innovative mindset. What makes CMS truly unique is their ability to translate complex regulatory and tax matters into practical, actionable solutions that create real value for clients.’
  • ‘Julien Witzig demonstrated a high level of expertise in the law and practice relating to stamp duty. In addition, he was extremely helpful and it was a pleasure to work with him. We will definitely use his services again.’
  • ‘A highly competent, responsive and available team.’
  • 'Mark Cagienard's team provides efficient, effective and highly specialised legal service. I would like to underline their well-worked responsiveness.'
  • 'I have worked together with Mark Cagienard on a number of transactions and was happy with the efficient, solution-oriented and pragmatic legal service that he provided. He was always easily reachable to discuss important matters and delivered timely and prompt feedback.'

Key clients

  • Bruker
  • Saint-Gobain
  • ISS
  • Ypsomed
  • Float Finance
  • Crown Packaging

Work highlights

Advised Crown Packaging European Division GmbH on its acquisition of Helvetia Packaging AG, including assisting with tax optimisation between Switzerland, Germany and the US.
Advised Float Finance AB on the legal and tax aspects of a tokenised debt instrument issued under Swiss law by a Luxembourg special purpose vehicle.
Practice head

Mark Cagienard; Andrio Orler

Other key lawyers

David Hürlimann; Sarah Busca Bonvin; Julien Witzig