Photo of Aurélien Barakat

Aurélien Barakat

Associate

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

Aurélien Barakat is a lawyer with the CMS Geneva office. He focuses on Swiss and international taxation, as well as corporate and commercial law.

In this capacity, he regularly advises both individuals and corporations on tax and estate planning, and represents them in their dealings with the administrative and judicial bodies. Aurélien Barakat has been a lawyer since 2017 and joined CMS as an associate the same year.

Aurélien Barakat obtained a Master of Laws from the University of Fribourg in 2012 and then worked as an assistant in the tax law department for Professor Henri Torrione, as well as in the commercial department for Professor Walter Stoffel. As of 2016, he spent two years as a trainee in the tax department of Lenz & Staehelin in Geneva.

He has recently defended his doctoral thesis in tax law, entitled “Les différentes approches conformes à la réalité économique en droit fiscal Suisse” ("The different approaches to economic reality in Swiss tax law"), and is occasionally involved in the commercial law course of Professor Walter Stoffel at the University of Fribourg. He is currently in his second year of training leading to the federal diploma of certified tax expert.

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Education

  • 2017 – Bar Exam
  • 2012 – Certificate of Transnational Law in London (United Kingdom) – under the sponsorship of Georgetown University (USA)
  • 2012 – Master of Laws with specialisation in economic law and international law, University of Fribourg (Switzerland)
  • 2010 – Bachelor of Laws, University of Fribourg (Switzerland)
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Memberships

  • Swiss Bar Association (FSA)
  • Geneva Bar Association (ODAGE)
  • International Fiscal Association (IFA)
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Publications

  • Aurélien Barakat, Les approches conformes à la réalité économique en droit fiscal suisse, Quid ?, Fribourg Law Review, pp. 30-31 – 2017
  • Aurélien Barakat (with Henri Torrione), Code des obligations II : Art. 530-1186 (Commentaire romand), 2e éd., Helbing & Lichtenhahn (articles 663b bis – 674 and 957 – 964 CO) – 2017
  • Aurélien Barakat, Les incidences fiscales du nouveau droit comptable, in : RDAF 2016 II p. 231-260 – 2016 (winner of the OREF prize)
  • Aurélien Barakat, Chronique de la jurisprudence fiscale 2015-2016, in : RDAF 2017 II 1-92.
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Lectures list

  • « Les réorganisations fiscalement neutres – les enjeux particuliers liés aux biens immobiliers », Journée des notaires stagiaires romands 2018, University of Fribourg (Switzerland)
  • « Convention multilatérale visant à prévenir l’érosion de la base d’imposition et le transfert des bénéfices (Convention BEPS – MLI) », Young IFA Network, 2018, Geneva (Switzerland)
  • « Les impacts du nouveau droit comptable en fiscalité », Journée des notaires stagiaires romands 2015, University of Fribourg (Switzerland)
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La dispon­ib­il­ité du revenu: le mo­ment de l'ac­quis­i­tion...
Thèse de Me Fa­bi­en Liégeois (av­ril 2018)
L'é­volu­tion du droit pén­al fisc­al