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Sarah Busca Bonvin

Partner
Certified Tax Expert

Portrait ofSarah Busca Bonvin

Sarah Busca Bonvin

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, Italian

Sarah Busca Bonvin is a lawyer and tax expert specialised in both corporate and individual tax law. Together with M. Andrio Orler, she is responsible for CMS’ tax department in Geneva, which she joined in 2017.

She worked for 15 years in the Geneva tax administration as Director of the tax affairs where she was responsible for tax rulings before being appointed Deputy Director-General in 2010.This experience has given her significant breadth and depth of knowledge and practice in many areas of taxation.

Sarah Busca Bonvin is the President of the Geneva Section of the Tax Expert Association (OREF) and she teaches specialised courses in corporate taxation and transfer pricing for the LL.M. Tax program at the University of Geneva.

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Memberships & Roles

  • Member of the Geneva Section of the Tax Expert Association (OREF)
  • Member of the IFA (International Fiscal Association)
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Publications

  • La vente immobilière en viager: aspects de droit de droit civil et principales conséquences fiscales, in Not@lex 1/20: la revue de droit privé et fiscal du patrimoine
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Lectures list

  • Introduction of the trust in Swiss law: civil and tax law perspectives, Société genevoise de droit et de législation (SGDL), 13 June 2022
  • Wealth Planning Perspectives - Planification patrimoniale franco-suisse, Banque Lombard Odier & Cie SA, 24 March 2022
  • Actualités en matière d'imposition à la source, L'imposition à la source des travailleurs, ISIS, November 2020
  • Journée de droit fiscal, Exposé de jurisprudence, OREF/University of Geneva, February 2020
  • La fiscalité de la philanthropie, L'exonération des entités poursuivant un but d'utilité publique ou de service public, ISIS, November 2019
  • Accompagner la clientèle francophone dans la mobilité internationale, LODH, November 2019
    Post BEPS intellectual property taxation in Europe, CMS Tax Conference, Paris, January 31st 2019
  • CMS Talks | 5 perspectives sur le trust (fiscal aspects), Hôtel Mandarin Oriental, Geneva, November 20th 2018
  • Aperçu de la mise en oeuvre de la RFFA par les cantons, International Fiscal Association (IFA) Suisse, November 2018
  • Spontaneous Exchange of rulings – The post-BEPS World, University of Lausanne, October 2016
  • Réforme de l’imposition des entreprises III, Expertsuisse, Lausanne, September 2016
  • Actualités fiscales organisé par l’Ordre romand des experts fiscaux (OREF), l’Ordre genevois de la Chambre fiduciaire (OGCF) et Fiduciaire suisse, Genève, March 2016
  • Le step-up, International Fiscal Association, Berne, November 2015
  • Corporate tax reform III – The proposed measures from a cantonal perspective, Steuerkonferenz, Hochschule, Lucerne
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Education

  • 2006 – Certified tax expert exam
  • 1999 – Bar exam
  • 1994 – Law degree, University of Geneva (Switzerland)
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Expertise

Feed

12/04/2023
CMS Switzerland recommended by The Legal 500 EMEA 2023
Rankings of CMS Switzerland in The Legal 500 EMEA 2023 Edition
News
11/04/2022
CMS Switzerland recognised by The Legal 500
Rankings of CMS Switzerland in The Legal 500 EMEA 2022 edition
News
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
15/04/2020
New rankings from "The Legal 500" for CMS Switzerland
New rankings from "The Legal 500" for CMS Switzerland CMS Switzerland is being recommended in 16 categories in this year's edition of The Legal 500, published in April 2020. We are particularly pleased...
News
30/04/2019
Intellectual property taxation in Switzerland
Expert Guide Intellectual Property
16/04/2019
CMS Switzerland further improves its ranking with The Legal 500
CMS Switzerland further improves its ranking with The Legal 500 We are delighted to announce that CMS Switzerland is being recommended in 12 categories in this year's edition of The Legal 500, published...
News
20/11/2018
CMS Talks | 5 perspectives on trusts
As of today trusts are not codified in Swiss domestic law and are therefore established under foreign law provisions. However, following the ratification of the Hague Convention of July 1st 1985 regarding...
Event Legal
21/11/2017
LE SECTEUR FINANCIER FACE À L’ÉVOLUTION DU DROIT PÉNAL FISCAL
Les procédures relevant du contentieux fiscal cantonal et de la Direction affaires pénales et enquêtes (DAPE) ont augmenté de manière importante ces dernières années. En témoigne l’évolu­tion...
Event Legal