Picture of Fabien Liegeois

Dr Fabien Liégeois, LL.M.

Associate

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

Fabien Liégeois advises corporate entities in the field of Swiss and international taxation (mergers and acquisitions, restructuring, cross-border transactions and establishment of companies).

He also advises individuals, in particular with respect to wealth structuring/estate planning and represents clients in criminal tax cases (tax evasion, tax fraud, international assistance in tax matters).

Fabien Liégeois, LL.M. (Chicago Law School) graduated with a Master in Economic Law from the University of Geneva in 2007. He completed a legal traineeship in the tax department of Lenz & Staehelin. During his internship, he participated in the Michel Nançoz speech competition where he obtained an accessit award. He was admitted to the Geneva Bar in 2009, 2nd best of his class.

In 2012 he obtained a fellowship from the Swiss National Fund for Scientific Research to pursue his study as a Visiting Researcher at the University of California, Berkeley, School of Law. He spent a year in California and then joined the Chicago Law School in 2013/2014 for an interdisciplinary program including Law & Economics and Law & Philosophy classes. He passed the New York bar exam in 2014 and was admitted to the New York bar since 2017.

In 2017 he published his Ph.D thesis entitled “The availability of Income: The timing of acquisition in Swiss Tax Law” (“La disponibilité du revenu : le moment de l’acquisition en droit fiscal Suisse”). It focuses on the concept of income and the time value of money.

On the academic side, Fabien Liégeois has authored several publications and won the OREF prize in 2010 for his contribution on banking secrecy and exchange of information in tax matters. He is a regular contributor for the Centre for Banking and Finance Law of the University of Geneva and provides lectures at IFAGE on banking and tax law.

more less

Relevant experience

  • Advice on the reorganisation of a real estate investment trust in Switzerland
  • Advice related to the establishment in Switzerland of an international group active in the distribution of sports articles (eg aspects relating to the taxation of executive employees, expatriates or seconded workers, and cross-border workers)
  • Tax advice to a multinational company active in the field of passenger transport
  • Representation of clients in tax evasion proceedings and international administrative assistance in tax matters
more less

Education

  • 2017 – Doctorate, Dr. Iur. (summa cum laude), University of Geneva (Switzerland)
  • 2014 – LL.M., Chicago Law School
  • 2007 – Master in economic law, University of Geneva (Switzerland)
  • 2006 – Bachelor of Laws, University of Geneva (Switzerland)
more less

Memberships

  • EXPERTsuisse
  • Geneva Bar Association (ODAGE)
  • Swiss Bar Association (FSA)
  • University of Chicago Alumni Association
more less

Publications

Books

  • La disponibilité du revenu: Le moment de l'acquisition en droit fiscal suisse (translation: The Freely Available Income: The Timing of Acquisition in Swiss Tax Law), Zurich 2018

Book sections

  • «Diligence du banquier en matière d’investissement et droit de rétention sur les avoirs du Client», in : La pratique contractuelle 5 - Symposium en droit des contrats, Pichonnaz Pascal/Werro Franz (édit.), Geneva/Zurich 2016, p. 131
  • With Prof. Christian Bovet, «Répondre à la crise : activité irréprochable, transparence des marchés, entraide internationale et autres développements de la pratique et de la jurisprudence », in: Journée 2010 de droit bancaire et financier, Bovet Christian/Thévenoz Luc (édit.), Geneva/Zurich/Basel 2011
  • With Nicolas Kuonen, «La prévoyance professionnelle et l’entretien», in: Exercices en droit de la famille : cas et propositions de solution (Translation : Practical Cases in Family Law), 2nd ed., Pichonnaz Pascal/Kuonen Nicolas (edit.), Zurich 2010

Articles in specialised journals

  • «Traitement fiscal d’une indemnité en cas de renonciation à une servitude» (translation: «Tax Treatment of an indemnity in case of renunciation to a Personal Servitude»), RDAF 2017 II, p. 509
  • With Christian Bovet, «Cross-Border Tax Administrative Assistance: "For The Times They Are A-Changin’"», RSDA (SZW) 1/2013 (published in English)
  • «Accords d’imposition à la source "Rubik" : une double alternative» (translation: "Swiss Withholding Tax Agreements: a double alternative"), RevueFiscale 2012 (67) p. 574
  • «Secret bancaire et assistance administrative internationale en matière fiscale: les changements apportés par la révision des conventions Suisse-France et Suisse-USA» (translation: "Banking Secrecy and Cross-Border Tax Administrative Assistance: the changes after the revision of the Double Taxation Agreements between Switzerland and the United States of America and France"), RDAF 2011 II 1 (OREF AWARD)
  • «Secret bancaire et entraide internationale en matière fiscale : le fait du prince», Plaidoyer 6/10, p. 32 et s.

Online articles

more less

Lectures list

  • "Enjeux fiscaux du financement bancaire", Journée 2018 de droit bancaire et financier, Faculté de Droit, University of Geneva, Geneva, November 2018
  • "Cadre contractuel de la relation avec le client", CAS Compliance in Financial Services, University of Geneva/Centro di Studi Bancari, Geneva/Lugano, May 2018
  • "La Transposition : le notaire doit-il connaître le concept de revenu imposable visé par ce terme?", Lecture for the notary trainees in Western Switzerland from Prof. Henri Torrione, Law Faculty, University of Fribourg, Fribourg, March 2018
  • "L’échange automatique de renseignements : la banque, auxiliaire des autorités fiscales", Comité du Jeune Barreau de l’Ordre des avocats, Geneva, December 2016
  • "La responsabilité du banquier", La pratique contractuelle 5, Symposium en droit des contrats, Faculté de Droit, University of Fribourg, Fribourg, November 2016
  • "Chronique de la réglementation et de la jurisprudence administrative", Journée 2016 de droit bancaire et financier, Faculté de Droit, Université de Genève, Genève, October 2016
  • "Droit des marchés et intermédiaires financiers", Congrès de la Fédération suisse des avocats (FSA), Lucerne, September 2016 & June 2015
  • "Secret Bancaire: L’air de la fin ou la fin d’une ère?" Faculty of Law, Geneva University, Geneva/Switzerland, October 2015
  • "Droit des marchés et intermédiaires financiers", Congrès de la Fédération suisse des avocats (FSA), Lucerne, June 2015
  • "Banking Secrecy :Quo Vadis", Law Faculty, University of Geneva, Geneva, September 2014 & March 2012
  • "The Foundations of Tax Law", Tax LL.M from the Law Faculty, University of Geneva, Geneva, Fall semester 2011
  • "Banking Secrecy and International Mutual Assistance Through Exchange of Information", 31e Congrès de la Chambre Fiduciaire Suisse in Montreux, September 2011
more less
La dispon­ib­il­ité du revenu: le mo­ment de l'ac­quis­i­tion...
Thèse de Me Fa­bi­en Liégeois (av­ril 2018)

Feed

Show only
24/10/2017
Tax Con­nect Flash
Switzer­land | Up­com­ing Amend­ments to Fed­er­al VAT Act On 2 June 2017, the Swiss Fed­er­al Coun­cil set the agenda for a par­tial re­vi­sion of the Fed­er­al Act on VAT. The par­tial re­vi­sion makes a num­ber of (rather tech­nic­al) amend­ments to the ex­ist­ing Swiss VAT.