Etienne von STRENG, Certified Tax Expert

Practice areas:
    French, English, German
Bar admission

Geneva Bar (1996)
Zurich Bar (1994)

Contact details

+41 22 702 15 15

+41 22 702 14 44

Etienne is a trilingual Certified Tax Expert in Swiss and international tax advisory matters for corporate and HNWI/Family clients. His expertise includes tax optimization, frequent negotiation with the federal and cantonal tax authorities in all Swiss cantons, corporate reorganizations, transaction structuring and M&A. In recent years, he has also developed in depth know-how of transfer pricing and ICOs.


  • Swiss Certified Tax Expert (1998)
  • Bar exam, Geneva Bar (1996)
  • Bar exam, Zurich Bar (1994)
  • University of Lausanne (Licence en droit, 1990)

Positions Held

  • Former Chairman of the Swiss Western Association of Certified Tax Experts (OREF)
  • Former Member of the executive Comitee of the Swiss Association of Certified Tax Experts (ASEFID)


  • International Fiscal Association (IFA)
  • Swiss Association of Certified Tax Experts
  • Swiss Chamber of Audit, Tax and Fiduciary


  • 2020

  • 2019

  • 2018


  • Best Lawyers, Switzerland, 2018, Tax
  • 2017


Selected Publications

  • Müssen Ermessensfehler bei Transfer Pricing zur Bestrafung führen? – Nachsteuer- vs. Steuerhinterziehungsverfahren im Konzernverhältnis (co-author with Keita Mutombo), in Steuer Revue (StR) Nr. 2016, S. 480 ff
  • Dossier international “Suisse”, a study on Taxation of corporate entities and individuals in Switzerland, Restructuring and International Tax Planning. This book also includes a presentation of Banking, Finance, Commercial and Social laws (by co-authors Christophe de Kalbermatten and Nicolas de Gottrau). Published at Editions Francis Lefebvre, January 2007 (544 pages); re-edited 2011 (570 pages)
  • Nouvel article 209B et relations franco-suisse: un obstacle levé?, (co-author), Steuerrevue N° 3/2005, pp. 178-195
  • Traitement fiscal des indemnités de départ et autres versements de capitaux de l’employeur, co-author with Frédéric Vuillemier, RDAF, Geneva, 2003, pp. 129-172
  • Régime holding selon la nouvelle Information genevoise, (co-author), Steuerrevue N° 1/2004 8/2003, pp. 40-77
  • Steuerrechtliche Behandlung von Abgangsentschädigungen und anderen Kapitalabfindungen des Arbeitsgebers, co-author with Frédéric Vuillemier, IFF Forum für Steuerrecht 2003, pp. 30-50
  • Le capital-risque en Suisse. La nouvelle loi fédérale et les projets législatifs en cours, (co-author with Luc Enderli and Christophe de Kalbermatten), L’Expert-comptable suisse 6-7/2000, pp. 649-658
  • La loi fédérale sur le programme de stabilisation 1998, (co-author with Luc Enderli, Claude-Alain Barke and Frédéric Vuillemier), L’Expert-comptable suisse 8/1999, pp. 753-771

PYTHON creates tax-efficient structures and reorganisation solutions for clients, while also being able to represent them in negotiations regarding tax rulings. Structuring partner Etienne von Streng, who handles both corporate and private client matters, is one of the practice heads.


Legal 500 EMEA 2019


PYTHON assists with advance tax rulings, M&A-related tax issues, corporate reorganisations, investments and relocations. Other areas of expertise include tax audit litigation and criminal proceedings. Etienne von Streng heads the group.


Legal 500 EMEA 2018


PYTHON handles tax-efficient structuring of transactions and the negotiation of advance tax rulings. Recommended lawyers include the ‘reliable, pragmatic and creative’ Etienne von Streng and Per Prod’hom.


Legal 500 EMEA 2017


Etienne von Streng is praised as “to-the-point, very pragmatic and well-organised”. He advises on corporate and individual taxation, including the tax aspects of transactions, transfer pricing, various taxation rulings and tax planning.


Chambers Europe Guide 2018 and Chambers Global Guide 2018


Notable practitioner:

Partner Etienne von Streng is experienced in corporate tax matters including acquisitions and restructurings. He is also active advising high net worth individuals. Sources respect that he is “pragmatic and understands both Swiss tax law and the tax law of various other European jurisdictions.”


Chambers Europe Guide 2017 and Chambers Global Guide 2017