Etienne von STRENG

Partner | Lawyer | Certified Tax Expert

Etienne is a trilingual Certified Tax Expert in Swiss and international tax advisory matters for corporate and HNWI/Family clients.

His expertise includes :
• Tax restructuring of corporate projects (reoganisation; acquisitions; transfer of functions)
• Tax optimization of intra-group relations and transfer pricing
• Frequent negotiation with the federal and cantonal tax authorities in all Swiss cantons
• Tax planning dedicated to families, in particular wealth restructuring, relationship between familiy groups and their shareholders; assets protection and trusts.

Recognized by Best Lawyers


French, English, German

Bar admission

Zurich Bar (1994) and Geneva Bar (1996)


Swiss Certified Tax Expert (1998)
Bar Admission Geneva Bar (1996)
Bar Exam Zurich Bar (1994)
University of Lausanne Master in Law (1990)

Positions Held

Streng SA – Partner, Attorney at law, Certified Tax Expert, Lawyer (2021 – to date)
Python – Partner (2000-2020)
Swiss Western Association of Certified Tax Experts (OREF) – Former Chairman
Swiss Association of Certified Tax Experts (ASEFID) – Former Member of the executive Comitee 


International Fiscal Association (IFA)
Swiss Association of Certified Tax Experts (OREF)
Swiss Association of Certified Tax Experts (ASEFID)



leader in his field 2020

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 Vuilleumier, RDAF, Geneva, 2003, pp. 129-172

Régime holding selon la nouvelle Information genevoise, (co-author), Steuerrevue /2004 8/2003, pp. 40-77

Steuerrechtliche Behandlung von Abgangsentschädigungen und anderen Kapitalabfindungen des Arbeitsgebers, co-author with Frédéric Vuilleumier, 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 Vuilleumier), L’Expert-comptable suisse 8/1999, pp. 753-771


The tax team 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

The tax team 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

The tax team 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


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