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Andrio Orler

Partner
Certified Tax Expert

Portrait ofAndrio Orler

Andrio Orler

Partner
Certified Tax Expert

Contact
CMS von Erlach Partners Ltd
Esplanade de Pont-Rouge 9
PO Box 1875
1211 Geneva 26
Switzerland
Languages French, English, German, Italian

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 several high net worth individuals and families, in particular with respect to wealth structuring and estate planning.

Andrio Orler is President of the Swiss branch of the IFA (International Fiscal Association), Co-Chair of the Tax Chapter Board of the Swiss-American Chamber of Commerce, member of the OREF (The Western Switzerland Association of Certified Tax Experts) and member of EXPERTSuisse. He regularly gives lectures.

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"Andrio Orler’s advice is characterized by a true knowledge of the client’s overall situation; he anticipates projects and gives strategic advice, he will answer the questions you have not thought of asking. The tax planning is efficient and competent without being overly aggressive; he is able to understand the client’s mindset."

The Legal 500, Switzerland, Leading Firms: French-speaking Switzerland, 2023

The “extremely strong” Andrio Orleris “a very technical and knowledgeable tax specialist”, highlighted as “one of the best in Geneva” by impressed peers.

Who's Who Legal, Corporate Tax, Switzerland, 2022

Andrio Orler is defined as "is willing to discuss strategy and is open to discussion," and one client adds: "He is very fast and responsive."

Chambers & Partners, Global, Tax, Switzerland, 2022

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

Chambers and Partners, Tax, Switzerland, 2015

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 and Partners, Tax, Switzerland, 2014

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 and Partners, Tax, Switzerland, 2012

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 and Partners, Tax, Switzerland, 2013

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

Chambers and Partners, Tax, Switzerland, 2011

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 and Partners, Tax, Switzerland, 2010

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 and Partners, Tax, Switzerland, 2009

"Andrio Orler’s advice is characterized by a true knowledge of the client’s overall situation; he anticipates projects and gives strategic advice, he will answer the questions you have not thought of asking. The tax planning is efficient and competent without being overly aggressive; he is able to understand the client’s mindset."

The Legal 500, Switzerland, Leading Firms: French-speaking Switzerland, 2023

The “extremely strong” Andrio Orleris “a very technical and knowledgeable tax specialist”, highlighted as “one of the best in Geneva” by impressed peers.

Who's Who Legal, Corporate Tax, Switzerland, 2022

Andrio Orler is defined as "is willing to discuss strategy and is open to discussion," and one client adds: "He is very fast and responsive."

Chambers & Partners, Global, Tax, Switzerland, 2022

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

Chambers and Partners, Tax, Switzerland, 2015

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 and Partners, Tax, Switzerland, 2014

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 and Partners, Tax, Switzerland, 2012

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 and Partners, Tax, Switzerland, 2013

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

Chambers and Partners, Tax, Switzerland, 2011

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 and Partners, Tax, Switzerland, 2010

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 and Partners, Tax, Switzerland, 2009

Memberships & Roles

  • President of the Swiss branch of the IFA (International Fiscal Association)
  • Co-Chair of the Tax Chapter Board of the Swiss-American Chamber of Commerce
  • Member of the OREF (The Western Switzerland Association of Certified Tax Experts)
  • Member of EXPERTSuisse
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Publications

  • Contribution au Commentaire Roman Art. 18b et Art. Art. 20 al. 1bis de la LIFD, 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

  • Andrio Orler regularly gives lectures, for instance related to International and Swiss Regulation & Taxation (Corporate Tax Overview as wells as Swiss holding and auxiliary companies tax status).
  • La fiscalité de la propriété intellectuelle en Europe après BEPS, CMS Tax Conference, Paris, January 31st 2019
  • Quelques nouveautés en matière fiscal, Association Suisse des Gérants de fortune, December 4th 2014
  • Impôt anticipé et aspects choisis de la fiscalité de l'entreprise, 30 ans de l'OREF, October 2nd and 3rd  2014
  • Réforme de l’imposition des entreprises III – Sociétés de négoce (sociétés mixtes), with Sarah Busca Bonvin (Deputy Director General, Geneva Tax Administration) – IFA Special Meeting, November 13th 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 –September 19th 2014
  • Imposition des options destinées aux actionnaires, Introducing the new Circular of AFC n°39 of December 23rd 2013, IREF – May 21st 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 (with Jean-Louis Geyr, Vice-President, F&C, Head of Group Tax Nestlé SA), March 21st 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, Deputy Director General, Geneva Tax Administration), November 13th-14th 2013
  • Impôt anticipé – Nouveautés et aspects choisis Droit fiscal personnes morales – OREF Lausanne, June 26th 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, October 2012
  • Droit fiscal personnes morales – Impôt anticipé, nouveautés et aspects choisis, OREF, June 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, May 2011
  • L’amnistie fiscale en Suisse, état des lieux, OREF, Journée de droit fiscal 2011, February 2011
  • Les Conventions de double imposition, ASG, October 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), June 2010
  • La nouvelle politique suisse d'entraide internationale en matière fiscale, OREF, May 2010
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Education

  • 2019 – Executive Program in Transfer Pricing (EPTP), University of Lausanne
  • 1999 – LL.M. in International Taxation, University of New York (USA)
  • 1996 – Certified tax expert exam
  • 1992 – Bar exam
  • 1988 – Law degree (magna cum laude), University of Zurich (Switzerland)
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Expertise

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14/03/2024
CMS Switzerland ranked in Chambers and Partners Europe Guide 2024
Awards & Rankings
News
31/10/2023
CMS advised Druz Family in 55% stake sale of VMD Group to Corticeira Amorim
CMS Switzerland advised the Druz family, the owners of VMD Group, in the sale of a majority (55%) stake in the Group to the Portugal-based Corticeira Amorim, S.G.P.S., S.A., acting through its subsidiary Amorim Cork S.A. VMD Group, comprising Chaillot Bouchons SA, Suboeno SA and PM Œnologie Consulting Sàrl, is Switzerland's leader in the production of cork stoppers and the distribution of oenological products. The Group, established in the late 19th Century as a family business, is led by Vanessa Druz – a fourth generation family member. Amorim group is the world’s largest cork producer and one of the most dynamic Portuguese multinationals with almost 150 years of experience in the industry and presence in hundreds of countries around the globe. The synergies created through this transaction will allow VMD to further its development goals, combining technology, know-how and tradition to produce top-quality products and solutions tailored to the needs of its customers. The CMS Tax and Corporate / M&A team led by Andrio Orler and Pascal Favre, comprised Kevin Marcato, Julien Witzig, Maëlle Imloul and David Müller. CMS worked side by side with RSM Switzerland's Corporate Finance team led by Daniel Rochat and Jean-Yves Bonvin, and comprising Elizabette Carreiras and Benjamin Gibello. CMS Switzer­landAndrio Orler, Partner, TaxPascal Favre, Partner, Corporate / M&AKevin Marcato, Associate, Corporate / M&AJulien Witzig, Counsel, TaxMaëlle Imloul, Paralegal, TaxDavid Müller, Attorney Trainee, Corporate / M&ARSM Switzerland Corporate Finance Team Daniel RochatJean-Yves BonvinElizabette Car­reir­as­Ben­jamin Gibello
Deals
12/04/2023
CMS Switzerland recommended by The Legal 500 EMEA 2023
Rankings of CMS Switzerland in The Legal 500 EMEA 2023 Edition
News
19/03/2023
CMS Switzerland recommended in the Chambers Europe Guide 2023
Chambers and Partners has pub­lished its rankings of Europe's lead­ing law firms and lawyers in the Europe Guide 2023. Our firm and our lawyers are listed in both rankings for Switzerland.
News
16/02/2023
CMS Switzerland ranked in Chambers Global Guide 2023
Chambers and Partners has pub­lished its rankings of the world's leading law firms and lawyers in the Global Guide 2023. Our firm is again listed in both rankings for Switzerland.
News
15/07/2022
CMS advised Vivalto Santé on its acquisition of a stake in Groupe CIC Santé...
Vivalto Santé has acquired a majority stake in Groupe CIC Santé, a group founded in 2007 by Dr. Maire, which operates three clinics in Switzerland, specifically in canton of Vaud and Valais, as well as a stake in RXPM, a company also entirely owned by Dr. Maire which operates in the field of radiology. This transaction will allow Vivalto Santé to establish itself in Switzerland and to accelerate its significant international development. This investment, along with the resources that Vivalto Santé will mobilise, will enable Groupe CIC Santé to strengthen its organisation and continue to develop new clinics in line with patients' expectations. The CMS team advising on the French law aspects of this transaction consisted of Arnaud Hugot, partner, and Antoine Melchior, associate, for the corporate/M&A aspects and Laurent Hepp, partner, and Ambroise Roux, associate, for the tax aspects. The CMS team advising on the Swiss law aspects consisted of Dr. Pascal Favre, partner, and Audrey Durand, associate, for the Corporate/M&A aspects and Andrio Orler, partner, for the tax law aspects. Vivalto Santé was advised by PwC for the financial audit. The sellers were advised by Dupraz Sulc, represented by Timo Sulc, partner. CMS SwitzerlandDr Pascal Favre, Partner, Corporate/M&AAudrey Durand, Associate, Corporate/M&AAndrio Orler, Partner, Tax lawCMS FranceArnaud Hugot, Partner, Corporate/M&AAntoine Melchior, Associate, Corporate/M&ALaurent Hepp, Partner, Tax lawAmbroise Roux, Associate, Tax law
Deals
11/04/2022
CMS Switzerland recognised by The Legal 500
Rankings of CMS Switzerland in The Legal 500 EMEA 2022 edition
News
17/03/2022
CMS Switzerland recommended in the Chambers Europe Guide 2022
Chambers and Partners has pub­lished its rankings of Europe's lead­ing law firms and lawyers in the Europe Guide 2022. Our firm and our lawyers are listed in both rankings for Switzerland.
News
20/01/2022
CMS Switzerland ranked in Chambers Global Guide 2022
Chambers and Partners has pub­lished its rankings of the world's leading law firms and lawyers in the Global Guide 2022. Our firm is again listed in both rankings for Switzerland.
News
06/12/2021
Climate change taxation reforms and incentives in Switzerland
1. Has your country ratified the Paris Agreement?  Yes. On 6 October 2017. 2. Has your country introduced environmental taxes? 2.1 Energy taxes On the federal level Mineral oil tax (Min­er­alöl­steuer)The...
Expert Guide Energy & Climate Change
14/04/2021
CMS Switzerland ranked by The Legal 500
Rankings of CMS Switzerland in The Legal 500 EMEA 2021 edition CMS Switzerland is recommended in 18 categories in this year's Europe, Middle East and Africa edition of The Legal 500, published in April...
News
18/03/2021
CMS Switzerland ranked in Chambers and Partners Europe Guide 2021
We are delighted to announce that 13 of our lawyers across 9 practice areas are recommended in the Chambers and Partners Europe Guide 2021. The following lawyers from our offices in Zurich and Geneva...
News
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