Home / People / Andrio Orler

Andrio Orler

Partner
Certified Tax Expert

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

Andrio Orler is the head of tax of CMS Switzerland and a leading corporate tax lawyer.

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 Geneva Tax Chapter of the Swiss-American Chamber of Commerce, member and the Secretary of the Swiss Board of the IFA (International Fiscal Association), and member of the Board of the OREF (The Western Switzerland Association of Certified Tax Experts). He regularly teaches in master programmes of the University of Geneva.

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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

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

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

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

The team is headed by Andrio Orler, praised for his “ability to tackle complicated problems.”

Chambers and Partners, Tax, Switzerland, 2011

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

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

Relevant experience

  • Reorganization of a major player in the security ink Business
  • Reorganization of the shareholding of a major Swiss watch maker
  • Implementation of an international structure for a group investing in real estate
  • Implementation of a Swiss real estate investment foundation
  • Reorganization of a large Turkish group managing and holding port infrastructure
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Education

  • 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)
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Memberships

  • President of the Geneva Tax Chapter of the Swiss-American Chamber of Commerce
  • Member and Secretary of the Swiss Board of the IFA (International Fiscal Association)
  • Member of the Board of the OREF (The Western Switzerland Association of Certified Tax Experts)
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Publications

  • Contribution au Commentaire Roman Art. 18b et Art. Art. 20 al. 1bis de la LIFD, 2016
  • La fiscalité suisse des entreprises, même réformée, restera avantageuse Option Finance, 16 mars 2015
  • Die vorgeschlagene gesetzliche Regelung der Besteuerung von Mitarbeiterbeteiligungen L'Expert-comptable suisse 2005, page 74 (with Heini Rüdisühli)
  • L'imposition des options de collaborateurs, Aspects internationaux L'Expert-comptable suisse 2003, page 860 (with Ferdinando Mercuri)
  • L'imposition des options de collaborateurs, Les nouveautés apportées par la Circulaire interne 2003 L'Expert-comptable suisse 2003, page 782 (with Ferdinando Mercuri)
  • Cross border tax strategies A guide to European corporate tax, December 2001 (with Heini Rüdisühli)
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Lectures list

  • Andrio Orler regularly teaches in master programmes of the University of Geneva, 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 2nd 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
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Expertise

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