Photo of Andrio Orler

Andrio Orler

Partner
Certified Tax Expert

CMS von Erlach Poncet Ltd.
Rue Bovy-Lysberg 2
P.O. Box 5824
1211 Geneva 11
Switzerland
Languages German, English, Italian, French

Andrio Orler is the head of tax of CMS Switzerland and a leading corporate tax lawyer.

He is mainly active in M&A transactions, corporate reorganisations, cross-border transactions and the set-up of Swiss headquarters. He also advises a number of high net worth individuals and families, in particular with respect to wealth structuring and estate planning.

Andrio Orler is President of the Geneva Tax Chapter of the Swiss-American Chamber of Commerce, member of the Swiss Board of the IFA (International Fiscal Association), and member of the Board of the OREF (The Western Switzerland Association of Certified Tax Experts). He regularly teaches in master programmes of the University of Geneva.

He became a certified tax expert in 1996 and headed the tax department of a well-known Geneva law firm from 2005 to 2014 and joined CMS Geneva in 2015 together with his team.

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The “excellent” Andrio Orler is highly recommended by sources. “He is dynamic and technically very good, ” report clients.

Chambers Europe 2015, Tax – Switzerland

Andrio Orler “is an excellent and very knowledgeable lawyer,” say sources, who add: “He is extremely helpful, and particularly strong on corporate matters.” Orler is a certified tax expert.

Chambers Europe 2014, Tax – Switzerland

Team head Andrio Orler remains a noteworthy figure in the tax market and “leaves no stone unturned” when advising clients. Market sources value his precise service and open attitude.

Chambers Europe 2012, Tax – Switzerland

Andrio Orler is praised for his creativity, technical skill and helpful attitude. “He's a good listener and takes all viewpoints into account,” says a client. “He's very clear about what needs to be done and works hard to help us understand why and how.”

Chambers Europe 2013, Tax – Switzerland

The team is headed by Andrio Orler, praised for his “ability to tackle complicated problems.”

Chambers Europe 2011, Tax – Switzerland

The firm’s leading tax practitioner, Andrio Orler, is a “creative practitioner who is always able to find the best solution,” asserted interviewees. He advises both corporate and private clients.

Chambers Europe 2010, Tax – Switzerland

Commentators applaud Andrio Orler’s “determined efforts to steadily build up the practice” over the past couple of years. Peers declare this group leader “an extremely detailed, pleasant person to work with,” and clients praise Orler and his team for their “client-attentive, personal and highly efficient service.”

Chambers Europe 2009, Tax – Switzerland

Relevant experience

  • Reorganization of a major player in the security ink Business
  • Reorganization of the shareholding of a major Swiss watch maker
  • Implementation of an international structure for a group investing in real estate
  • Implementation of a Swiss real estate investment foundation
  • Reorganization of a large Turkish group managing and holding port infrastructure
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Education

  • 1999 – New York University (USA), LL.M. in International Taxation
  • 1996 – Certified tax expert exam
  • 1992 – Ticino bar exam
  • 1988 – University of Zurich, Licence en droit, magna cum laude
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Memberships

  • Andrio Orler is President of the Geneva Tax Chapter of the Swiss-American Chamber of Commerce, member of the Swiss Board of the IFA (International Fiscal Association), and member of the Board of the OREF (The Western Switzerland Association of Certified Tax Experts), member of the Geneva Bar Association.
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Publications

  • Contribution au Commentaire Roman Art. 18b et Art. Art. 20 al. 1bis de la LIFD (à paraitre en 2016)
  • La fiscalité suisse des entreprises, même réformée, restera avantageuse Option Finance - 16 mars 2015
  • Die vorgeschlagene gesetzliche Regelung der Besteuerung von Mitarbeiterbeteiligungen L'Expert-comptable suisse 2005, page 74 (with Heini Rüdisühli)
  • L'imposition des options de collaborateurs, Aspects internationaux L'Expert-comptable suisse 2003, page 860 (with Ferdinando Mercuri)
  • L'imposition des options de collaborateurs, Les nouveautés apportées par la Circulaire interne 2003 L'Expert-comptable suisse 2003, page 782 (with Ferdinando Mercuri)
  • Cross border tax strategies A guide to European corporate tax, December 2001 (with Heini Rüdisühli)
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Lectures list

  • He regularly teaches in master programmes of the University of Geneva, for instance related to International and Swiss Regulation & Taxation (Corporate Tax Overview as wells as Swiss holding and auxiliary companies tax status).
  • Conferences (2010-2014):
  • Quelques nouveautés en matière fiscale
  • Association Suisse des Gérants de fortune – 4 décembre 2014
  • Impôt anticipé et aspects choisis de la fiscalité de l'entreprise
  • 30 ans de l'OREF – 2 et 3 octobre 2014
  • Réforme de l’imposition des entreprises III – Sociétés de négoce (sociétés mixtes)
  • avec Sarah Busca Bonvin, Directrice Générale Adjointe, Administration fiscale cantonale de Genève – Assemblée extraordinaire de l’IFA du 13 novembre 2014
  • Gestion de patrimoine conforme aux règles fiscales suisses
    Kalaidos University of Applied Sciences Switzerland (Institut Supérieur de Formation Bancaire)
    Wealth & Asset Management – Impact du cadre fiscal – 19 septembre 2014
  • Imposition des options destinées aux actionnaires
    Présentation de la nouvelle Circulaire de l’AFC n°39 du 23 décembre 2013
    IREF – 21 mai 2014
  • What are the liabilities for Board Members in light of growing public scrutiny of legal tax planning? Risks arising from lawful/unlawful tax planning

       Development institute international – 6th International Roundtable – General Counsels 2014 (avec Jean-Louis Geyr, Vice-President, F&C, Head of Group Tax Nestlé SA), 21 mars 2014

  • Règles d’or dans les rapports entre la société de capitaux et ses détenteurs

       Fiscalité de l’entreprise – OREF / Académie de la Chambre fiduciaire SA (with Sarah Busca Bonvin, Directrice Générale adjointe, Administration fiscale cantonale), 13-14 Novembre 2013

  • Impôt anticipé – Nouveautés et aspects choisis

Droit fiscal personnes morales – OREF Lausanne, 26 Juin 2012

  • Steuerkonferenz 2013
    Lucerne University of Applied Sciences and Arts (with Roland A. Pfister), Zug, June 2013
  • Sociétés de famille : particularités et défis managériaux, juridiques et fiscaux
    Transmission d’entreprise de famille – aspects fiscaux choisis
    Académie de la Chambre fiduciaire, Octobre 2012
  • Droit fiscal personnes morales – Impôt anticipé, nouveautés et aspects choisis
    OREF, Juin 2012
  • Tavola rotonda "Pianificazione fiscale nell'ambito della compliance: il punto di vista della Svizzera"
    Banca Sarasin & C. SA, Lugano (with Roland A. Pfister, with Simonne Späth and Marco Cerrato), June 2012
  • Liechtenstein: An Excellent Jurisdiction for Tax-Compliant Planning
    Liechtenstein Tax Conference 2012

Vaduz (with Roland A. Pfister, with E. J. Walch, Prof. G. Maisto, E. Meloni, R. Piscopo, V. Chand, M. Collet, M. Petriccione, Prof. J. Rolim, Prof. M. Wenz, and D. Zernova), May 2012

  • Roundtable Discussion on Tax-Compliant Planning from a Swiss Perspective
    Banque Sarasin & Cie SA, Geneva (with Roland A. Pfister, with Peter Wild and Marcel Jaeggi), April 2012
  • Swiss Domestic and International Taxation of Trusts
    European Circuit of the Bar of England & Wales (with Roland A. Pfister), November 2011
  • Corporate Tax Reform, impacts on Swiss and other European Companies American Chamber of Commerce, May 2011
  • Le principe de l’apport de capital
    IREF, Mai 2011
  • L’amnistie fiscale en Suisse, état des lieux
    OREF, Journée de droit fiscal 2011, Février 2011
  • Les Conventions de double imposition
    ASG, Octobre 2010
  • Introduction to the Swiss Tax System
    American Chamber of Commerce, September 2010
  • Créer son entreprise et choisir la forme sociale adéquate
    ASG (with Phidias Ferrari), Juin 2010
  • La nouvelle politique suisse d'entraide internationale en matière fiscale
    OREF, Mai 2010
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Expertise

Tax
17/06/2015
Trans­fer Pri­cing
A stra­tegic ap­proach for glob­al busi­ness per­form­ance

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17/06/2015
Trans­fer Pri­cing
A stra­tegic ap­proach for glob­al busi­ness per­form­ance