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Alexandre Conus
Counsel

Alexandre Conus

Certified Tax Expert

Languages
  • French
  • English

Alexandre Conus is a certified tax expert and a CSI tax expert in the tax department of CMS Geneva, specialising in the area of tax law for both individuals and legal entities.

He advises individuals in the context of their wealth and inheritance planning and deals in particular with issues regarding lump sum taxation, trusts, real estate, employee participation plans, derivative financial instruments, collective investment schemes, occupational pension plans and the taxation of self-employed persons.

As regards legal entities (multinationals and SMEs), he deals in particular with the tax aspects of corporate restructuring and financing, transfer pricing, the transfer of companies and the tax exemption of charitable entities.

He worked for 9 years in the Geneva Tax Administration, first as a tax consultant in the Legal Entities Department, then as a tax advisor in the Tax Affairs Department and finally as an expert auditor in the Tax Audit Department. His functions within the Geneva Tax Administration have allowed him to acquire significant experience and practical knowledge in various fields of tax practice. He also worked from 2018 to 2019 in the tax department of a Geneva-based fiduciary.

He joined CMS in November 2019.

Since 2022, he has been very active within EXPERTsuisse – Swiss Expert Association for Audit, Tax and Fiduciary, in the training and examinations for the certified tax expert and certified public accountant diplomas.

Memberships & Roles

  • EXPERTsuisse
  • OREF (Ordre Romand des Experts Fiscaux diplômés)
  • ASEFiD (Swiss Association of Certified Tax Experts)
  • IFA (International Fiscal Association)

Main Roles in the Certified Tax Expert Training Program

  • Regional Head (French-speaking Switzerland) of the "Corporate Taxation" module
  • Regional Head (French-speaking Switzerland) of the certified training program "Personal Taxation"
  • Regional Head (French-speaking Switzerland) of the certified training program "Tax Advisory for SMEs"
  • National Head of the certificate exam "Tax Advisory for SMEs"
  • Regional Head (French-speaking Switzerland) for the review of module exams in "Business Economics" and "Law"
  • Examiner for diploma exams (thesis assessment, expert interviews, and oral presentations)
  • Co-lead and lecturer at the Summer Tax Camp (a four-day seminar preparing candidates for diploma exams)
  • Lecturer in corporate taxation, personal taxation, international taxation, professional training, and current tax developments
  • Development of specific asynchronous learning sequences for diploma exam preparation (written tax exam, thesis work)
  • Correction of certificate exams in "Personal Taxation" and "Tax Advisory for SMEs" as well as the module exam in "Business Economics"

Main Roles in the Certified Public Accountant Training Program

  • Regional Head (French-speaking Switzerland) of the "Corporate Taxation" module in Phase I of the main program
  • Lecturer in corporate taxation
  • Development and grading of the "Corporate Taxation" section of the certificate exam "Fundamentals of Audit Certification"

Lectures list

  • EXPERTsuisse, seminar titled  "La suppression de la valeur locative et ses conséquences" (with J. Witzig), December 2025
  • OREF & EXPERTsuisse seminar titled "Aspects choisis de l’actualité fiscale - évasion fiscale et abus de droit", Evasion fiscale et art. 21 LIA (avec T. Obrist), Lausanne, October 2025
  • UniFR, seminar titled "Journées des stagiaires-notaires romands", The notary and private or commercial wealth, April 2025
  • ISIS (Institut für Schweizerisches und Internationales Steuerrecht), webinar entitled ‘Le gain en capital exonéré et ses exceptions’, La requalification du gain en capital exonéré en revenu imposable au titre de la liquidation partielle indirecte (with J. Latour), June 2024
  • UniNE seminar titled "Actualités dans le domaine de la fiscalité immobilière", Overview of the Commercialization of Real Estate Heritage, Neuchâtel, December 2023
  • ISIS (Institute for Swiss and International Tax Law) seminar titled "Actualités en matière d'impôt anticipé / Droits de timbre", Transactions and Restructuring: Selected Issues of Withholding Tax and Stamp Duties – Part 1 (with F. Liégeois), Lausanne, November 2023
  • OREF & EXPERTsuisse seminar titled "De l'investisseur à l'investissement", Wealth Taxation in the Case of Indirect Ownership (with S. Busca Bonvin), Lausanne, October 2023
  • ISIS (Institute for Swiss and International Tax Law) webinar titled "Entrepreneur", The Impact of Legal Form on Tax Treatment during Business Succession (with J. Latour), October 2023
  • OREF & EXPERTsuisse, seminar titled "Immobilier et personnes morales : aspects fiscaux choisis", Toolbox: losses (with F. Liégeois), Lausanne, October 2022
  • BCGE & FAE, conference titled "Le financement du rachat d'entreprise : problématiques et bonnes pratiques", Leveraged Buy-Out (LBO) : aspects juridiques, fiscaux et documentaires (with M. Favre), Geneva, November 2018
  • AIBL, Corporate Tax Reform III, Geneva, November 2014

Education

  • 2021 - Certified Tax Expert (ranked 1st in the French-speaking part of Switzerland; ranked 2nd on a Swiss-wide level)
  • 2014 - CSI Tax Expert (levels 1 & 2 - ranked 1st in Switzerland, level 3 - ranked 2nd in Switzerland)
  • 2008 - FSEA 1 certificate
  • 2005 - Master's degree in business administration (HEC), University of Geneva
Practice Areas

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