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Alexandre Conus

Senior tax advisor | Certified tax expert

CMS von Erlach Partners Ltd
Esplanade de Pont-Rouge 9
PO Box 1875
1211 Geneva 26
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.

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Memberships & Roles

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

  • 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
  • OREF & EXPERTsuisse, speaker in the context of the preparation seminar for candidates to the federal exams for the certified tax expert diploma, Chexbres, July 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
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  • 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
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