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CMS von Erlach Partners Ltd.

CMS von Erlach Partners Ltd.

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Switzerland

2

Tax

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.

  • ‘This firm stands out for its strong expertise in international tax work, particularly in cross-border succession and wealth structuring. Compared to other firms, they combine technical excellence with a very client-oriented approach, ensuring continuity and trust over the long term.’
  • 'Mark Cagienard is excellent. He is very responsive, has in-depth knowledge and experience. Mark sets out complex tax matters in detailed emails, which are very helpful.'
  • '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.'
  • 'Mark Cagienard's team provides efficient, effective and highly specialised legal service. I would like to underline their well-worked responsiveness.'
  • ‘A highly competent, responsive and available team.’
  • ‘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.’

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

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