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Portrait ofMark Cagienard

Mark Cagienard, LL.M. VAT

Attorney at Law, Certified Tax Expert, Co-Head of Tax Group

CMS von Erlach Partners Ltd
Dreikönigstrasse 7
P.O. Box
8022 Zurich
Languages German, English, French

Mark Cagienard specialises in tax law, covering individual and corporate taxation both on a domestic and international level with a particular focus on corporate finance, M&A and VAT.

Mark Cagienard assists clients frequently in obtaining tax rulings and represents them in front of courts and tax authorities. 

Mark Cagienard graduated from the University of Zurich in 2006 (magna cum laude) and was admitted to the bar in 2008. In 2012 he qualified as a Swiss Certified Tax Expert. In 2015 he successfully completed his post-graduate studies as a VAT specialist (LL.M. VAT) and added a further specialization in Customs Law during 2017 (Certificate of Advanced Studies in Customs Law). Mark has been working for CMS since 2007 and was promoted to partner in 2017.

Mark Cagienard has been working as a tax specialist for over fifteen years and disposes of broad practical experience from dozens of corporate transactions and financings. In addition, he has developed a focus on VAT matters, in particular with regard to providing VAT advice in relation to real estate transactions for institutional investors, as well as in relation to criminal tax matters.

In addition to regular publications and appearances as speaker, Mark acts as lecturer for criminal tax law at EXPERTsuisse (official school for graduand Swiss certified tax experts).

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The response times to enquiries are incredibly short, and the answers always impress us with their level of detail. Mark Cagienard’s solutions are always geared to our needs and in line with the requirements of the market.

The Legal 500, Switzerland, Tax, 2024

Mark Cagienard has been an excellent all-round advisor and problem solver.

The Legal 500, Switzerland, Tax, 2024

Mark Cagienard is outstanding. Intelligent, Knowledgeable, Creative, Efficient. Never worked with a better tax lawyer.

The Legal 500, Switzerland, Tax, 2023

Mark Cagienard is very smart, easy to work with and provides brilliant tax advice.

The Legal 500, Switzerland, Tax, 2022

Mark Cagienard is a certified tax expert and attorney-at-law. This rare skillset allows for efficient and creative solutions. Mark and his team are pragmatic, helpful and knowledgeable.

The Legal 500, Switzerland, Tax, 2022

Mark's combination of tax and legal knowledge allows for efficient transaction management. Moreover, he is very responsive and supportive.

Client feedback, 2022

Relevant experience

Key focus areas of Mark's tax practise are:
  • M&A, including structuring of private equity transactions
  • Corporate financing
  • Group-internal restructurings
  • Employee participation schemes
  • VAT & customs law, including criminal tax cases
  • Structuring of token projects
  • Relocation for high net worth individuals (lump sum taxation arrangements).
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Memberships & Roles

  • Zurich Bar Association
  • Swiss Bar Association
  • EXPERTsuisse (Swiss Expert Association for Audit, Tax and Fiduciary)
  • International Fiscal Association IFA
  • Swiss Metaverse Association
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Awards & Rankings

  • Best Lawyers | Tax Law, Switzerland, 2023
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Lectures list

  • Lecture on the subject: Steuerstrafverfahren, ISIS Seminar zum Steuerstrafrecht, together with Oliver Appenzeller (Cantonal Tax Adminstration Berne), May 2023
  • Lecture on the subject: Entgelt / Kostenersatz vs. durchlaufende Posten - Weiterverrechnungen und ihre Tücken, ISIS Seminar zur MWST, together with Urs Denzler (Swiss Federal Tax Administration), September 2019
  • Lecture on the subject: Grundlagen des Steuerstrafrechts, CAS Financial Markets Compliance International, HWZ Hochschule für Wirtschaft Zürich (annually)
  • Lecture on the subject: „Bedeutung der Steuergestaltung bei Transaktionen", for Bachelor students Law and Economics at the University of St. Gallen, (anually)
  • Lecture on the subject: „Grenzüberschreitende Verwendung von Geschäftsfahrzeugen", Swiss Fleet Forum, 22 September 2017
  • Lecture on the subject: „Grant, vest, exercise: Rechtliche und steuerrechtliche Fallstricke beim Einsatz von Mitarbeiterbeteiligungen", Technopark, Startup Campus, Legal Tuesday, 14 March 2017
  • Mark Cagienard lectures on criminal tax and procedural law in the courses for Swiss Certified Tax Expert of EXPERTsuisse
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  • 2017 - CAS FH in customs law
  • 2015 - MAS FH in LL.M. VAT
  • 2012 - Swiss Certified Tax Expert
  • 2008 - Bar Admission (Zurich)
  • 2006 - University of Zurich, lic. iur. (magna cum laude)
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CMS advised Ypsomed on the sale of its pen needle and BGM businesses to...
Zurich, March 2024 | An international CMS team under the lead of Stefan Brunnschweiler and Florian Jung provided comprehensive advice to Ypsomed (SIX: YPSN) on all legal aspects regarding the sale of its pen needle and blood glucose monitoring systems (BGMs) businesses to Medical Technology and Devices S.p.A. (MTD). Ypsomed is supporting a reliable transition to ensure the supply of pen needles to people around the globe who inject insulin and other hormones. During a transition period, Ypsomed will produce pen needles as a contract manufacturer and provide certain services to facilitate a seamless transfer. The production equipment will be gradually moved to the MTD sites by mid-2025. The business with pen needles and BGMs to be transferred to MTD accounted for sales of CHF 52 million in FY 2022/23 and CHF 18 million in the first half of FY 2023/24. The closing of the transaction and thus the transfer of the business with pen needles and blood glucose monitoring systems is expected in summer 2024, after which the transition will begin, and is subject to customary respectively regulatory conditions. Ypsomed is the leading developer and manufacturer of injection and infusion systems for self-medication and a renowned diabetes specialist. The company will celebrate its 40th anniversary in 2024. As a leader in innovation and technology, it is a preferred partner of pharmaceutical and biotech companies for pens, autoinjectors and pump systems for administering liquid medications. Ypsomed presents and markets its product portfolios under the umbrella brand mylife Diabetescare directly to patients, pharmacies, and hospitals as well as under Ypsomed Delivery Systems in busi­ness-to-busi­ness operations with pharmaceutical companies. Ypsomed is headquartered in Burgdorf, Switzerland. The company has a global network of production facilities, subsidiaries, and distribution partners. Ypsomed has over 2,200 employees worldwide. CMS ZurichStefan Brunnschweiler, LL.M., Managing Partner, Head Corporate/M&AFlorian Jung, LL.M., Senior Associate, Corporate/M&ASamuel Felix Gang, LL.M., Senior Associate, Corporate/M&AAnna Mast, Associate, Corporate/M&AAlexander Salamon, Attorney Trainee, Corporate/M&AMarquard Christen, LL.M., MAS, Partner, Com­pet­i­tion­Sophia Rovelli, Attorney Trainee, Com­pet­i­tion­Nad­ine Anwander, Attorney Trainee, CompetitionDr Matthias Kuert, LL.M., Partner, Capital MarketsMark Cagienard, LL.M. VAT, Partner, TaxChristian Gersbach, LL.M., Partner, EmploymentDirk Spacek, LL.M., Partner, IT/IPCMS ParisAlexandra Rohmert, Partner, Corporate/M&AVincent Desbenoit, Associate, Corporate/M&ACaroline Froger-Michon, Partner, Em­ploy­ment­Ca­mille Baumgarten, Associate, Em­ploy­ment­Aliénor Fevre, Counsel, CommercialManon Fleury, Associate, Com­mer­cialJean-Hugues de la Berge, Partner, TaxWilliam Hamon, Partner, TaxCMS FrankfurtDr Heike Wagner, Partner, Corporate/M&ADr Tobias Kilian, Of Counsel, Corporate/M&ADr Reiner Thieme, Associate, Corporate/M&ACMS HamburgDr Heike Wagner, Partner, Corporate/M&A
Crypto Tax Legislation & Law in Switzerland
1. Is there a specific legislation issued for the taxation of crypto-assets or do general national tax law principles apply because the tax legislator has not regulated this so far? Currently, there...
CMS advises Endeavor / On Location on strategic investment in event technology...
A cross-border team from CMS has advised On Location, the Endeavor-owned leader in premium experiences, hospitality, and travel, on its strategic investment in Wiz-Team, a leading event and data management technology solution. The investment will support integration of Wiz-Team’s technology and software across the On Location portfolio, with a focus on enhancing guest registration and communication, accreditation, accommodation, and access con­trol. Already, On Location has partnered with Wiz-Team to enhance guest management services across its marquee VIP experiences, travel, and hospitality offerings, including the Olympic and Paralympic Games (for which On Location is the official, exclusive hospitality provider through to the Los Angeles 2028 Olympic and Paralympic Games), Super Bowl, and the Aer Lingus Classic. A team of CMS Zurich and London, led by partner Dr Daniel Jenny and senior associate Florian Jung (both CMS Zurich) as well as partner Nick Crosbie and senior associate Lauren Wood (both CMS London) has advised Endeavor / On Location on this trans­ac­tion.  The team further consisted of Samuel Gang (senior associate; corporate), Alexander Salamon (attorney trainee; corporate), Christian Gersbach (partner; employment), Miryam Meile (senior associate; employment), Mark Cagienard (partner; tax), Dirk Spacek (partner; IP/IT), Michelle Lindenman (associate; real estate; all CMS Zurich); Tetyana Dovgan (partner; corporate), Mariana Saienko (senior associate; corporate); Ihor Pavliukov (associate; corporate; all CMS Kyiv), Marco Casasole (partner; corporate; corporate), Francesco Capasso (Counsel; corporate), Giusy Lauro (counsel; employment; all CMS Rome), David Prync (partner; corporate), and Ségolène Regout (senior associate; corporate; both CMS Brussels). CMS ZurichDr Daniel Jenny, Partner, Corporate/M&AFlorian Jung, Senior Associate, Corporate/M&ASamuel Gang, Senior Associate, Corporate/M&AAlexander Salamon, Attorney Trainee, Corporate/M&AChristian Gersbach, Partner, EmploymentMiryam Meile, Senior Associate, EmploymentMark Cagienard, Partner, TaxDirk Spacek, Partner, IP/ITMichelle Lindenmann, Associate, Real EstateCMS LondonNick Crosbie, Partner, Corporate/M&ALauren Wood, Senior Associate, Corporate/M&ACMS KyivTetyana Dovgan, Partner, Corporate/M&AMariana Saienko, Senior Associate, Corporate/M&AIhor Pavliukov, Associate, Corporate/M&ACMS RomeMarco Casasole, Partner, Corporate/M&AFrancesco Capasso, Counsel, Corporate/M&AGiusy Lauro, Counsel, Employment CMS Brussels David Prync, Partner, Corporate/M&ASégolène Regout, Senior Associate, Corporate/M&A
CMS advises AEW on a participation in Partino Mobile Energie AG
AEW Energie AG has acquired a participation of 33% in Partino Mobile Energie AG and strengthens its powers in the area of e-mobility. The transaction announced in November 2023 has now been completed. Partino Mobile Energie AG, with registered office in Oberentfelden, is a renowned supplier of intelligent e-mobility solutions. Special focus is made on load management for charging points and the backend to operate charging points. In cooperation with Partino, AEW has fitted intelligent charging stations to several apartment buildings. AEW has built up comprehensive competences in the area of e-mobility and is a position to offer integrated solutions ranging from carsharing (Swiss E-Car) to mobility as a service. AEW Energie AG targets an active an leading role in the e-mobility sector and seeks to invest in integrated solutions and services. To that end, AEW has already been cooperating with Partino for some time. As a consequence of this successful collaboration, the parties have agreed to joining forces even closer. The participation in Partino rounds off AEW's portfolio in the area of e-mobility perfectly."The demand for innovative e-mobility solutions increase sharply. Thanks to the participation in partino, we can expand our competences and our offering in the area of e-mobility significantly. With Partino, we are in position to implement complex projects efficiently an to offer integrated dynamic load management systems, for example for apartment buildings", says Arian Rohs, Head Mobility Solutions at AEW.A team of CMS led by Alain Raemy and Florian Jung has advised AEW on all legal aspects of this transaction. CMS SwitzerlandAlain Raemy, Partner, CorporateFlorian Jung, Senior Associate, Cor­por­ateAl­ex­an­der Salamon, Attorney Trainee, CorporateMark Cagienard, Partner, TaxDavid Schuler, Senior Associate, TaxMiryam Meile, Senior Associate, EmploymentDirk Spacek, Partner, IP/IT
CMS advises shareholder on sale of PMJ-tec
Simpson Strong-Tie has acquired PMJ-tec, a Swiss roofing and facade fastener manufacturer specializing in A2, A4 and other high grade corrosion resistant stainless steel products. PMJ-tec, founded in 1975, has its main office and factory in Switzerland and warehouses as well as sales offices in Germany and the Netherlands. Its products, including bi-metal fasteners, carbon steel fasteners and drainage pipe couplers, are engineered with over 45 years of expertise in the construction fastener industry and manufactured in compliance with rigorous internal and external stand­ards.“PMJ-tec is known not only for its superior quality products, but also for its commitment to the clients and service as well as in­nov­a­tion-ori­ented culture, all of which makes it a perfect match for Simpson Strong-Tie. This acquisition introduces bi-metal fasteners to our product portfolio, which is of great strategic importance to us”, explains Fabio Di Clemente Fabio Di Clemente, Director EU Strategy at Simpson Strong-Tie. Simpson Strong-Tie is the world leader in structural solu­tions-products and technology that help people design and build safer, stronger homes, buildings, and communities. A team of CMS led by Dr Daniel Jenny and Florian Jung has advised the seller on all legal aspects of this transaction. CMS SwitzerlandDr Daniel Jenny, Partner, Corporate/M&AFlorian Jung, Senior Associate, Corporate/M&ASamuel Gang, Senior Associate, Corporate/M&AMark Cagienard, Partner, TaxCMS Neth­er­land­sPi­eter van Duijvenvoorde, Partner, Corporate/M&A
CMS advises Bruker on the agreement to acquire Chemspeed
Bruker Corporation, a NASDAQ-listed US tech company, entered into a definitive agreement for the acquisition of Chemspeed Technologies AG, a Swiss provider of vendor-agnostic automated laboratory R&D and QC workflow solutions. Chemspeed is focused on modular automation and robotics solutions for chemical research, pharma drug formulation, materials research for cleantech and consumer applications. The Chemspeed acquisition accelerates Bruker’s entry into lab automation, digitalisation and scientific software solutions. Chemspeed offers modular automation to enhance productivity in R&D and QC departments to achieve more in less time and without additional staff. Chemspeed complements Bruker’s vendor-agnostic plat­form SciY™ for software automation and digital transformation of R&D labs in the life science, biopharma and cleantech industries. An international CMS team headed by Stefan Brunnschweiler and Andrea Relly (Switzerland), in collaboration with the US law firm Nixon Peabody LLP advised Bruker on all legal aspects of the transaction. CMS Switzer­land­Stefan Brunnschweiler, Lead Partner, Corporate / M&AAndrea Relly, Counsel, Corporate / M&ASamuel Gang, Senior Associate, Corporate / M&AAnna Mast, Associate, Corporate / M&AMarquard Christen, Partner, Competition and ComplianceJulia Haas, Senior Associate, Competition and Com­pli­ance­Bernhard Lötscher, Partner, ComplianceSophie Weber, Associate, ComplianceDr Dirk Spacek, Partner, Intellectual PropertyDr Simone Brauch­bar-Birkhäuser, Partner, Intellectual PropertyOlivia Zingg, Associate, Intellectual PropertyMark Cagienard, Partner, TaxJens Lehmann, Senior Associate, TaxMiryam Meile, Senior Associate, Em­ploy­mentSibylle Schnyder, Partner, Real EstateReto Hunsperger, Partner, Com­mer­cialAl­ex­an­der Salamon, Attorney Trainee, Corporate / M&ASophia Rovelli, Attorney Trainee, Corporate / M&AElisabeth Suter, Attorney Trainee, ComplianceCMS BelgiumKai Neuhaus, Partner, Brussel, CompetitionDavid Rappenglück, Associate, Brussel, CompetitionCMS UKRussel Hoare, Partner, Lon­don, Com­pet­i­tion­Claire Barraclough, Associate, Competition
CMS advises Shareholders of Boldt AG on the sale of their shares to BPI
CMS advised the shareholders of BOLDT AG, Zurich, on the sale of their shares to Bully Pulpit Interactive (BPI). BOLDT is a senior-led European business strategy, public policy and communication consulting firm with more than 50 professionals and offices in Berlin, Brussels, Düsseldorf, London, Oslo as well as Zurich and advises some of the world's largest enterprises on their most critical issues. Boldt will keep its branding and become "BOLDT, a BPI Company". Boldt is focused on delivering business strategy, communications, and stakeholder engagement to transform organisations and performance. BPI is a US outcomes agency at the intersection of business, politics, and policy with offices in Chicago, New York, San Francisco and Washington, DC as well as two-time PRovoke Media Global Public Affairs Agency of the Year. In connection with the transaction, BPI will rebrand as Bully Pulpit International. With the acquisition of BOLDT, BPI enters into the European market and can offer to the customers of the combined enterprise transatlantic services. The combined company will have more than 250 employees in 10 offices in 6 countries. Against the background of pivotal elections in both the U.S. and Europe next year, the world’s most influential leaders and brands need a single best-in-class partner that can deliver a coherent bilateral strategy. With this investment, BPI introduces a bilateral public affairs, campaigning, and strategic communications offering to serve both American and European clients. As the pace of change increases, policy discussions evolve, and stakeholders demand engagement, brands require a cohesive approach across policy and corporate strategy in the U.S. and Europe. For Jeremy Galbraith, Managing Partner of BOLDT, it is an ideal time for BOLDT and BPI to join forces, given the political landscape and the pressures that businesses face to transform in Europe and in the U.S. BPI's and Boldt's service offering and culture are a natural fit. The introduction between BPI and BOLDT, which ultimately culminated in the acquisition of Boldt by BPI, was made by Jon Banner, Global Chief Impact Officer of McDonald's.A CMS team led by Daniel Jenny provided comprehensive legal advice to the shareholders of BOLDT AG in connection with the transaction. CMS ZurichDr Daniel Jenny, Partner, Corporate / M&AMark Cagienard, Partner, TaxChristian Gersbach, Partner, EmploymentDr Ferdinand Blezinger, Senior Associate, Corporate / M&ADr David Schuler, Senior Associate, TaxRafael Gruber, Attorney TraineeCMS LondonJohn Finnemore, Partner, Corporate / M&A
CMS advised Float on the Issuance of a Tokenized Debt Instrument
Zurich,  Novem­ber 2023A team of CMS Switzerland and CMS Luxembourg, lead by partner Matthias Kuert, advised Float Finance AB, Stockholm, Sweden, on legal and tax aspects of a tokenized debt instrument issued under Swiss law by a Luxembourg Special Purpose Vehicle. The instrument labelled FLOAT1 is one of Europe's first private debt asset tokens, and a great example of a tokenized financial instrument issued under the landmark Swiss DLT legal framework. The FLOAT1 token offers investors access to a diversified portfolio of private SME loans to European SaaS and technology businesses. Float worked together with banking partner Sygnum Bank AG, Zurich, Switzerland, and senior lender, Fasanara Capital Ltd, London, England (one of Europe's largest FinTech credit funds), to tokenize and issue the debt instrument within a fully regulated environment. By way of the FLOAT1 token, Float brings illiquid real-world financial assets onto the Polygon Labs blockchain to make them accessible to investors and tradeable. Float, Sygnum Bank, Fasanara Capital and CMS closely collaborated to make the issuance of the FLOAT1 token happen. The CMS team consisted of the following professionals: CMS SwitzerlandDr Matthias Kuert, Lead Partner, Capital Markets / Fintech & BlockchainTina Balzli, Partner, Fintech & BlockchainDr Ferdinand Blezinger, Senior Associate, Corporate / M&AAlina Fancelli, Associate, Capital MarketsMark Cagienard, Partner, TaxDr David Schuler, Senior Associate, TaxCMS Lux­em­bour­gAuréli­en Hollard, Partner, Investment FundsGeorgios Kortesis, Managing Associate, Capital Markets & BlockchainJosé Juan Ocaña, Senior Associate, Capital Markets & Block­chain­Stamat­ina Stylianopoulou, Associate, Capital Markets & Block­chain­Frédéric Feyten, Managing Partner and Partner, TaxAlejandro Domínguez Becerra, Senior Counsel, TaxSarah Lemaire, Managing Associate, TaxVicente Chapa, Associate, Tax
Spin-off: CMS advises current Cowen Europe partners on acquisition of Continental...
Leipzig – The current partners of the Cowen Europe Group are taking over the Continental European investment banking business of TD Cowen, a division of TD Securities. With 12 partners and 50 employees...
CMS advises Renaissance on the acquisition of the business operations of...
On 31 October 2023, Renais­sance, to­geth­er with industry expert Daniel Lippuner and the management of Heberlein AG, acquired the entire business operations of Heberlein AG. The acquired business will continue to operate unchanged at its current location in Wattwil with the existing management and all employees under the name Heberlein Technology AG. Heberlein was founded in 1835 and has established itself as a leading provider of nozzles for synthetic continuous yarns worldwide, developing, manufacturing, and distributing key components for the chemical fiber industry, with approximately 80 employees. Renais­sance, based in Lausanne, was founded by pension funds for pension funds and has been investing in unlisted Swiss SMEs for over 20 years.A team from CMS, led by Alain Raemy, provided comprehensive legal and tax advice to Renaissance in this transaction. CMS SwitzerlandAlain Raemy, Partner, Corporate / M&AAndrea Relly, Counsel, Corporate / M&AMark Cagienard, Partner, TaxDominik Penkov, Associate, Tax Dr. Simone Brauchbar Birkhäuser, Partner, IP / ITPhilipp Dickenmann, Partner, Dispute ResolutionReto Hunsperger, Partner, RestructuringDr. Marjolaine Jakob, Partner, Re­struc­turin­gOlivia Zingg, Associate, IP / ITHelena Loretan, Associate, Real EstateKatja Bertsche, Senior Associate, Real EstateDr. Miryam Meile, Senior Associate, Employment Anna Mast, Associate, Corporate / M&AAlexander Salamon, Lawyer Trainee, Corporate / M&A
CMS advises US technology company Bruker on entering into equity-based...
Bruker Corporation, a NASDAQ-listed US tech company, has acquired a majority stake in MIRO Analytical AG, an innovative provider of fast, compact Quantum Cascade Laser (QCL)-based multi-gas analyzers for simultaneous, highest-pre­ci­sion monitoring of up to 10 trace gases. Based near Zürich, the Swiss start-up company MIRO serves atmospheric research and industrial customers, enabling fast, mobile, highest-pre­ci­sion air pollution and greenhouse gas (GHG) analysis to advance climate science, air pollution and industrial process monitoring. MIRO complements the Bruker Optics gas-analysis spectroscopy portfolio with fast, compact, highest-pre­ci­sion QCL multi-trace gas analyzers. An international CMS team headed by Stefan Brunnschweiler and Andrea Relly (Switzerland) as well as Dr Hendrik Hirsch and Berrit Roth-Mingram (Germany) advised Bruker on all legal aspects of the transaction. CMS Switzer­land­Stefan Brunnschweiler, Lead Partner, Corporate / M&AAndrea Relly, Counsel, Corporate / M&AMark Cagienard, Partner, TaxMiryam Meile, Senior Associate, EmploymentAnna Mast, Associate, Corporate / M&AAlexander Salamon, Junior Associate, Corporate / M&ACMS Ger­manyDr Hendrik Hirsch, Lead Partner, Frankfurt/Main, Corporate/M&ADr Berrit Roth-Mingram, Counsel, Frankfurt/Main, Corporate/M&ADr Thomas Hirse, Partner, Dus­sel­dorf, In­tel­lec­tu­al PropertySven Krause, Senior Associate, Dusseldorf, Intellectual Property
CMS Expert Guide on substance issues across Europe in Switzerland
Introduction Under domestic Swiss tax law, a legal entity becomes subject to unlimited Swiss tax liability if it has (i) its statutory place of incorporation and/or (ii) its place of factual management...