Partner

Andrio Orler

Attorney at Law | Head of Tax Practice Group | Certified Tax Expert

Languages

French
English
German
Italian

Andrio Orler is the Head of Tax at CMS in Geneva and a leading lawyer in corporate tax law.

He is mainly active in M&A transactions, corporate reorganisations, cross-border transactions and the set-up of Swiss headquarters. He also advises several high-net-worth individuals and families, in particular with respect to wealth structuring and estate planning.

Andrio Orler is President of the Swiss branch of the IFA (International Fiscal Association), Co-Chairman of the Board of the Tax Chapter of the Swiss-American Chamber of Commerce and a member of the jury for the OREF Prize (Association of Tax Experts of Western Switzerland). He regularly gives lectures and helps to mark the written examinations of qualified tax experts.

Awards & Recognitions

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"Andrio Orler’s advice is characterized by a true knowledge of the client’s overall situation; he anticipates projects and gives strategic advice, he will answer the questions you have not thought of asking. The tax planning is efficient and competent without being overly aggressive; he is able to understand the client’s mindset."

The Legal 500, Switzerland, Leading Firms: French-speaking Switzerland, 2023
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The “extremely strong” Andrio Orleris “a very technical and knowledgeable tax specialist”, highlighted as “one of the best in Geneva” by impressed peers.

Who's Who Legal, Corporate Tax, Switzerland, 2022
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Andrio Orler is defined as "is willing to discuss strategy and is open to discussion," and one client adds: "He is very fast and responsive."

Chambers & Partners, Global, Tax, Switzerland, 2022
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The “excellent” Andrio Orler is highly recommended by sources. “He is dynamic and technically very good, ” report clients.

Chambers and Partners, Tax, Switzerland, 2015
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Andrio Orler “is an excellent and very knowledgeable lawyer,” say sources, who add: “He is extremely helpful, and particularly strong on corporate matters.” Orler is a certified tax expert.

Chambers and Partners, Tax, Switzerland, 2014
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Team head Andrio Orler remains a noteworthy figure in the tax market and “leaves no stone unturned” when advising clients. Market sources value his precise service and open attitude.

Chambers and Partners, Tax, Switzerland, 2012
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Andrio Orler is praised for his creativity, technical skill and helpful attitude. “He's a good listener and takes all viewpoints into account,” says a client. “He's very clear about what needs to be done and works hard to help us understand why and how.”

Chambers and Partners, Tax, Switzerland, 2013
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The team is headed by Andrio Orler, praised for his “ability to tackle complicated problems.”

Chambers and Partners, Tax, Switzerland, 2011
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The firm’s leading tax practitioner, Andrio Orler, is a “creative practitioner who is always able to find the best solution,” asserted interviewees. He advises both corporate and private clients.

Chambers and Partners, Tax, Switzerland, 2010
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Commentators applaud Andrio Orler’s “determined efforts to steadily build up the practice” over the past couple of years. Peers declare this group leader “an extremely detailed, pleasant person to work with,” and clients praise Orler and his team for their “client-attentive, personal and highly efficient service.”

Chambers and Partners, Tax, Switzerland, 2009

Memberships & Roles

President of the Swiss branch of the IFA (International Fiscal Association)
Co-Chair of the Tax Chapter Board of the Swiss-American Chamber of Commerce
Member of the jury of the OREF Prize (The Western Switzerland Association of Certified Tax Experts)
Member of EXPERTSuisse

Awards & Rankings

The Best Lawyers 2026 | Recognized in The Best Lawyers in Switzerland 2026 for Tax Law

Lectures list

Andrio Orler regularly gives lectures, for instance related to International and Swiss Regulation & Taxation (Corporate Tax Overview as wells as Swiss holding and auxiliary companies tax status).
La fiscalité de la propriété intellectuelle en Europe après BEPS, CMS Tax Conference, Paris, January 31st 2019
Quelques nouveautés en matière fiscal, Association Suisse des Gérants de fortune, December 4th 2014
Impôt anticipé et aspects choisis de la fiscalité de l'entreprise, 30 ans de l'OREF, October 2^nd and 3rd 2014
Réforme de l’imposition des entreprises III – Sociétés de négoce (sociétés mixtes), with Sarah Busca Bonvin (Deputy Director General, Geneva Tax Administration) – IFA Special Meeting, November 13th 2014
Gestion de patrimoine conforme aux règles fiscales suisses, Kalaidos University of Applied Sciences Switzerland (Institut Supérieur de Formation Bancaire), Wealth & Asset Management – Impact du cadre fiscal –September 19th 2014
Imposition des options destinées aux actionnaires, Introducing the new Circular of AFC n°39 of December 23rd 2013, IREF – May 21st 2014
What are the liabilities for Board Members in light of growing public scrutiny of legal tax planning? Risks arising from lawful/unlawful tax planning Development institute international – 6th International Roundtable – General Counsels 2014 (with Jean-Louis Geyr, Vice-President, F&C, Head of Group Tax Nestlé SA), March 21st 2014
Règles d’or dans les rapports entre la société de capitaux et ses détenteurs Fiscalité de l’entreprise – OREF / Académie de la Chambre fiduciaire SA (with Sarah Busca Bonvin, Deputy Director General, Geneva Tax Administration), November 13th-14th 2013
Impôt anticipé – Nouveautés et aspects choisis Droit fiscal personnes morales – OREF Lausanne, June 26th 2012
Steuerkonferenz 2013 Lucerne University of Applied Sciences and Arts (with Roland A. Pfister), Zug, June 2013
Sociétés de famille : particularités et défis managériaux, juridiques et fiscaux, Transmission d’entreprise de famille – aspects fiscaux choisis
Académie de la Chambre fiduciaire, October 2012
Droit fiscal personnes morales – Impôt anticipé, nouveautés et aspects choisis, OREF, June 2012
Tavola rotonda "Pianificazione fiscale nell'ambito della compliance: il punto di vista della Svizzera", Banca Sarasin & C. SA, Lugano (with Roland A. Pfister, with Simonne Späth and Marco Cerrato), June 2012
Liechtenstein: An Excellent Jurisdiction for Tax-Compliant Planning, Liechtenstein Tax Conference 2012, Vaduz (with Roland A. Pfister, with E. J. Walch, Prof. G. Maisto, E. Meloni, R. Piscopo, V. Chand, M. Collet, M. Petriccione, Prof. J. Rolim, Prof. M. Wenz, and D. Zernova), May 2012
Roundtable Discussion on Tax-Compliant Planning from a Swiss Perspective, Banque Sarasin & Cie SA, Geneva (with Roland A. Pfister, with Peter Wild and Marcel Jaeggi), April 2012
Swiss Domestic and International Taxation of Trusts, European Circuit of the Bar of England & Wales (with Roland A. Pfister), November 2011
Corporate Tax Reform, impacts on Swiss and other European Companies American Chamber of Commerce, May 2011
Le principe de l’apport de capital, IREF, May 2011
L’amnistie fiscale en Suisse, état des lieux, OREF, Journée de droit fiscal 2011, February 2011
Les Conventions de double imposition, ASG, October 2010
Introduction to the Swiss Tax System, American Chamber of Commerce, September 2010
Créer son entreprise et choisir la forme sociale adéquate, ASG (with Phidias Ferrari), June 2010
La nouvelle politique suisse d'entraide internationale en matière fiscale, OREF, May 2010

Education

2019 – Executive Program in Transfer Pricing (EPTP), University of Lausanne
1999 – LL.M. in International Taxation, University of New York (USA)
1996 – Certified tax expert exam
1992 – Bar exam
1988 – Law degree (magna cum laude), University of Zurich (Switzerland)

Practice Areas

Tax

sectors

Private Clients

Insights

Global Reach