TEAM
TEAM
RIGOR AND CRITICAL THINKING
Lenoir Delgado & Associés
Our firm is composed of six specialized lawyers. We combine our skills and achieve synergies to offer a full spectrum of quality services to our clients. We believe teamwork is paramount and core to the success of your project.
We are more than simply colleagues. We have worked on many cases together in the largest law firms of Switzerland; we have shared benches at University. Our friendship and values are core attributes to the work we are delivering.
Gabriel Szappanyos
Partner
Attorney-at-Law – LL.M. Northwestern University (Chicago)
Gabriel Szappanyos is specialized in corporate law, M&A and commercial contracts.
Skillset
With an academic background in both business and law, Gabriel Szappanyos advises corporations in their complex and day-to-day operations, including transactional work, due diligence, operations related to the restructuring of capital and on corporate governance matters.
Gabriel specifically provides advice and support to clients, ranging from individuals to corporations, in the field of equity and debt financing backed by assets, both traditional and non-traditional, such as raw materials and works of art.
His practice also focuses on corporate restructuration.
Gabriel finally advises his clients in a wide range of contractual matters, in particular in the drafting and negotiation of services and sponsorship agreements.
Education
2013 : LL.M. Northwestern University School of Law (Chicago)
2013 : CBA, Kellogg School of Management (Chicago)
2009 : Attorney, Geneva Bar
2006 : Master in Law, University of Fribourg
Experience
2018 : Lenoir Delgado & Associés SA, founding partner
2016 – 2018 : Lenz & Staehelin, senior associate
2013 – 2016 : Lenz & Staehelin, associate
2009 – 2012 : Legal council for a firm active in the energy sector
Publications and conferences
- G. Szappanyos, Construire une société de médecins: à quoi faut-il penser ?, in : Revue médicale Suisse du 2 octobre 2019
- Interview Sortie de Crise le 28 avril 2020
Adrien Ramelet
Partner
Attorney-at-Law
Adrien Ramelet specializes in business related litigation and commercial disputes. He represents clients before civil, criminal and administrative courts.
Skillset
Adrien Ramelet provides advice and assists clients in complex proceedings before civil, criminal and administrative courts. Based on his experience as an attorney-at-law and as a law clerk, he has extensive expertise and focuses on business related dispute resolution, especially contract law, commercial law, white-collar crime, insolvency law and debt recollection.
He is the author of publications in litigation matters and proceedings, as well as commercial law.
Also a photography amateur, Adrien Ramelet is the author of the images on this website.
Education
2012 : Attorney, Geneva Bar, ranked 1st
2009 : Master in Law (MLaw), University of Lausanne, summa cum laude honors
2007 : Bachelor in Law (BLaw), University of Lausanne, magna cum laude honors
Experience
2021 : Lenoir Delgado & Associés SA, partner
2016 – 2020 : University of Lausanne, PhD candidate and research assistant
2015 – 2016 : Court of Justice, Criminal Court (Geneva), law clerk
2013 – 2014 : BCCC Avocats Sàrl (now BianchiSchwald Sàrl), associate
2012 – 2013 : Civil Tribunal of First Instance (Geneva), trainee lawyer
2010 – 2012 : Lenz & Staehelin, trainee lawyer
Publications and conferences
- A. Ramelet, Le devoir de motivation du juge en matière d’appréciation des moyens de preuve, in : SJ 2020 II 1
- A. Ramelet / M. Pittet, Survol du nouveau régime applicable aux actions au porteur, in : Jusletter du 24 février 2020
- G. Mustaki / A. Ramelet, Le droit à l’information de l’administrateur et sa mise en œuvre judiciaire, in : RSDA 5/2019 p. 519 ss
Adrien Ramelet
Partner
Attorney-at-Law
Adrien Ramelet specializes in business related litigation and commercial disputes. He represents clients before civil, criminal and administrative courts.
Skillset
Adrien Ramelet provides advice and assists clients in complex proceedings before civil, criminal and administrative courts. Based on his experience as an attorney-at-law and as a law clerk, he has extensive expertise and focuses on business related dispute resolution, especially contract law, commercial law, white-collar crime, insolvency law and debt recollection.
He is the author of publications in litigation matters and proceedings, as well as commercial law.
Also a photography amateur, Adrien Ramelet is the author of the images on this website.
Education
2012 : Attorney, Geneva Bar, ranked 1st
2009 : Master in Law (MLaw), University of Lausanne, summa cum laude honors
2007 : Bachelor in Law (BLaw), University of Lausanne, magna cum laude honors
Experience
2021 : Lenoir Delgado & Associés SA, partner
2016 – 2020 : University of Lausanne, PhD candidate and research assistant
2015 – 2016 : Court of Justice, Criminal Court (Geneva), law clerk
2013 – 2014 : BCCC Avocats Sàrl (now BianchiSchwald Sàrl), associate
2012 – 2013 : Civil Tribunal of First Instance (Geneva), trainee lawyer
2010 – 2012 : Lenz & Staehelin, trainee lawyer
Publications and conferences
- A. Ramelet, Le devoir de motivation du juge en matière d’appréciation des moyens de preuve, in : SJ 2020 II 1
- A. Ramelet / M. Pittet, Survol du nouveau régime applicable aux actions au porteur, in : Jusletter du 24 février 2020
- G. Mustaki / A. Ramelet, Le droit à l’information de l’administrateur et sa mise en œuvre judiciaire, in : RSDA 5/2019 p. 519 ss
Gregory von Gunten
Partner
Attorney-at-Law – Certified Tax Expert
Gregory von Gunten specializes in Swiss and International tax law. He also provides advice and support in estate planning and corporate law.
Skillset
Gregory von Gunten advises companies and investment vehicles in all stages of their growth: settling in Switzerland, financing, restructuring of the group and on shareholder structure, due diligence and transactional related work.
He also assists shareholders, investors, business executives, as well as wealthy individuals in their personal tax matters, transfers of business, retirement planning, estate planning, real estate asset structuring, agricultural taxation, lump-sum taxation and taxation of trusts.
He also represents his clients in tax litigation proceedings before tax authorities and before cantonal and federal courts.
Gregory von Gunten is a member of the scientific commission of the Ordre Romand des Experts Fiscaux Diplômés (OREF).
He also teaches corporate taxation in the training courses leading to the federal tax expert diploma and the federal expert diploma in finance and controlling.
Education
2017 : Certified tax expert, winner of the EXPERTsuisse prize for highest overall average
2013 : Attorney, Geneva Bar
2011 : Master in Law, Université de Fribourg, summa cum laude honors
2009 : Bachelor in Law, Université de Fribourg, summa cum laude honors
Experience
2018 : Lenoir Delgado & Associés SA, founding partner
2015 – 2018 : CMS von Erlach Poncet AG, senior associate
2013 – 2015 : Lenz & Staehelin, associate
2011 – 2013 : Lenz & Staehelin, trainee lawyer
Publications and conferences
Conférences :
- Séminaire ISIS du 12 novembre 2020, Actualités en matière d’imposition à la source : L’imposition à la source des participations de collaborateurs
- Séminaire ODA Genève du 23 avril 2020, Covid-19 – Droit commercial : Du droit des sociétés au droit fiscal
- Séminaire CGI Conseils du 5 décembre 2019, Les rendez-vous de la fiscalité 2019 : Stratégie énergétique 2050, Grande révision de l’ordonnance sur les frais relatifs aux immeubles
- Séminaire OREF du 16 mai 2019 à Fribourg, Enjeux de planification autour du moment du revenu : Rapports entre la personne morale et le titulaire de parts
- Séminaire Young IFA du 18 janvier 2018, Convention multilatérale visant à prévenir l’érosion de la base d’imposition et le transfert des bénéfices : Utilisation abusive des conventions fiscales
Articles de presse :
- G. von Gunten, Le grand retour de la société immobilière, in : Tout l’Immobilier, 27 mai 2019
Lionel Delgado
Partner
Attorney-at-Law – Certified Tax Expert
Lionel Delgado is specialized in Swiss and International tax law. He advises both individuals and corporations.
Skillset
Lionel Delgado has been practicing tax law for over ten years with a focus on individuals’ taxation. He regularly advises private clients and business owners with respect to tax related matters in the field of estate planning. He also provides advice and support to companies which are setting up or exiting in Switzerland; winding up or restructuring on a national and / or international level, M&A, and social insurance. In addition he advises on day-to-day taxation matters.
He also has extensive experience in due diligence processes and contract negotiation. Lionel is further frequently invited as a speaker in the field of real estate taxation, withholding tax and indirect taxation (VAT – Customs duties).
Lionel Delgado assists his clients in tax litigation proceedings before both cantonal and federal tax administrations and courts.
In parallel, he teaches corporate taxation in the program leading to the federal expert diploma in finance and controlling.
Education
2015 : Certified tax expert
2007 : Attorney, Geneva Bar
2004 : Master in Law, Université de Genève
Experience
2018 : Lenoir Delgado & Associés SA, founding partner
2017 – 2018 : CMS von Erlach Poncet AG, senior associate
2016 – 2017 : Lombard Odier & Cie SA, Deputy Director, Tax
2011 – 2016 : Lenz & Staehelin, senior associate
2008 – 2011 : Ernst & Young and KPMG
Publications and conferences
Lionel Delgado
Partner
Attorney-at-Law – Certified Tax Expert
Lionel Delgado is specialized in Swiss and International tax law. He advises both individuals and corporations.
Skillset
Lionel Delgado has been practicing tax law for over ten years with a focus on individuals’ taxation. He regularly advises private clients and business owners with respect to tax related matters in the field of estate planning. He also provides advice and support to companies which are setting up or exiting in Switzerland; winding up or restructuring on a national and / or international level, M&A, and social insurance. In addition he advises on day-to-day taxation matters.
He also has extensive experience in due diligence processes and contract negotiation. Lionel is further frequently invited as a speaker in the field of real estate taxation, withholding tax and indirect taxation (VAT – Customs duties).
Lionel Delgado assists his clients in tax litigation proceedings before both cantonal and federal tax administrations and courts.
In parallel, he teaches corporate taxation in the program leading to the federal expert diploma in finance and controlling.
Education
2015 : Certified tax expert
2007 : Attorney, Geneva Bar
2004 : Master in Law, Université de Genève
Experience
2018 : Lenoir Delgado & Associés SA, founding partner
2017 – 2018 : CMS von Erlach Poncet AG, senior associate
2016 – 2017 : Lombard Odier & Cie SA, Deputy Director, Tax
2011 – 2016 : Lenz & Staehelin, senior associate
2008 – 2011 : Ernst & Young and KPMG
Publications and conferences
Cédric Lenoir
Partner
Attorney-at-Law – MS Real Estate (RICS)
Cédric Lenoir is specialized in real estate law, covering both private and public law.
Skillset
Cédric Lenoir regularly provides advice and support to Swiss and foreign investors in real estate transactions. He has extensive experience in contract negotiation and drafting, including complex lease agreements, surface agreements and issues related to condominium/co-ownership (PPE). He also has expertise in public real estate law: building permits, land use planning, property acquisitions by foreigners and expropriation procedures.
Cédric represents his clients before both civil and administrative courts. He also has extensive experience in contractual litigation and debt recovery procedures.
Outside the firm, Cédric Lenoir hosts a weekly real estate legal show on Radio Lac and regularly publishes articles in “Tout l’Immobilier” and other legal reviews (Revue du droit de la construction).
Education
2016 : Master in Real Estate (RICS), Institut d’Etudes Immobilières, « Promotion Implenia » Prize
2013 : Attorney, Geneva Bar
2011 : Bilingual Master in Law (FR/DE), Université de Fribourg, magna cum laude honors
2009 : Bilingual Bachelor in Law (FR/DE), Université de Fribourg
2013 : Attorney, Geneva Bar
2011 : Bilingual Master in Law (FR/DE), Université de Fribourg, magna cum laude honors
2009 : Bilingual Bachelor in Law (FR/DE), Université de Fribourg
Experience
2018 : Lenoir Delgado & Associés SA, founding partner
2017 – 2018 : Geneva Cantonal Office of Housing and Land Planning, legal expert
2014 – 2017 : LALIVE, associate
2012 – 2014 : LALIVE, trainee lawyer
Publications and conferences
- Coup de tonnerre pour les locataires, in : Tout l’Immobilier, 23 novembre 2020
- Héritage : mode d’emploi, in : Magazine Bilan, 28 octobre 2020
- La conversion des espaces de bureau comme solution ?, conférence de la Fédération Internationale des Administrateurs de Biens Conseils et Agent Immobiliers – FIABCI, 10 juin 2020
- Check-list du courtier : pièges à éviter, conférence de la Chambre Genevoise Immobilière, 25 février 2020
- Hypothèque légale des artisans et entrepreneurs : le point sur la jurisprudence, conférence de la Chambre Genevoise Immobilière, 24 septembre 2019
- Assemblée générale de la PPE : questions choisies, conférence de la Chambre Genevoise Immobilière, 4 septembre 2018
- Appartenance d’un immeuble au patrimoine administratif de l’État: contestée ou incontestable?, in : Baurecht/Droit de la construction, DC 2017 p.346
- La Lex Koller sera-t-elle appliquée aux locaux commerciaux ?, in : Tout l’Immobilier, 27 mars 2017
- Hypothèque légale des artisans et entrepreneurs : et quand l’Etat est propriétaire ?, in : Tout l’Immobilier, 10 octobre 2016
- Anticiper pour éviter les litiges, in : Tout l’Immobilier, 2 mai 2016
- Loi sur les résidences secondaires – la messe est (enfin) dite !, in : Tout l’Immobilier, 2 mai 2016
- Transfert de bail commercial : mode d’emploi ; in : Tout l’Immobilier, 5 octobre 2015
- Dépassements de devis : quid de la responsabilité de l’architecte ?, in : Tout l’Immobilier, 13 juillet 2015
- La PPE a 50 ans, et toutes ses dents !, in : Tout l’Immobilier, 23 février 2015
- Loi sur les résidences secondaires: un principe, beaucoup d’exception !, in : Tout l’Immobilier, 3 mars 2014
- Lex Weber : Vox Populi Vox Dei !; in : Tout l’Immobilier, 3 juin 2013
Aurélien Barakat
Associate
Attorney-at-Law – PhD in Tax Law
Lecturer at the University of Neuchâtel
Aurélien Barakat specializes in Swiss and International tax law, as well as swiss accounting law. He advises both individuals and corporations.
Skillset
Aurélien Barakat mostly practices in matters of direct and indirect taxes. In this respect, he regularly advises both individuals and corporations regarding their tax planning and represents them before tax and judiciary authorities, with a particular focus on legal proceedings before cantonal and federal courts. He also regularly analyses matters of accounting law, in particular on questions relating to corporate tax.
Aurélien Barakat is a lecturer at the Faculty of Law at the University of Neuchâtel where he teaches accounting law in the Bachelor program. He also punctually teaches accounting law at the Faculty of Law of the University of Fribourg in the economic law course in the Bachelor program.
Aurélien Barakat is a member of the Commission fiscale et financière de l’Ordre des avocats genevois. He is currently following the last year of the professional training leading to the certification as a tax expert.
Education
2019 : PhD in Tax Law, University of Fribourg
2017 : Attorney-at-Law, Geneva Bar
2012 : Certificate in Transnational Taw in London, University of Georgetown
2012 : Master in Law, University of Fribourg
2009 : Bachelor in Law, University of Fribourg, mention bilingual in German
Experience
2021 : Lenoir Delgado & Associés SA, associate
2017 – 2020 : CMS von Erlach Poncet AG, associate
2016 – 2017 : Lenz & Staehelin, trainee lawyer
2012 – 2015 : Chairs of tax law and economic law at Fribourg University, graduate assistant
Publications and conferences
- A. Barakat, Chronique de la jurisprudence fiscale 2019-2020, in : RDAF 2021 II 1-92 (à paraître).
- A. Barakat, Analyse de l’arrêt du Tribunal cantonal vaudois FI.2018.0207 du 23 juillet 2020, RDAF 2020.
- A. Barakat, Les conséquences fiscales de la cession de droits à bâtir, in : BR/DC 2/2020.
- A. Barakat / S. Busca Bonvin / S. Marchand, L’imposition des rentes viagères, in : Not@lex 1/20, pp. 21-36.
- A. Barakat, Les approches de la réalité économique en droit fiscal suisse, thèse de doctorat, Fribourg, 2019
- A. Barakat, Chronique de la jurisprudence fiscale 2017-2018, in : RDAF 2019 II 1-194.
- A. Barakat, Les approches conformes à la réalité économique en droit fiscal suisse, in : Quid ?, Fribourg Law Review, pp. 30-31 – 2017
- H. Torrione / A. Barakat, Code des obligations II : Art. 530-1186 (Commentaire romand), 2e éd., Helbing & Lichtenhahn (articles 663b bis – 674 and 957 – 964 CO) – 2017
- A. Barakat, Les incidences fiscales du nouveau droit comptable, in : RDAF 2016 II p. 231-260 – 2016 (lauréat du prix OREF)
- A. Barakat, Chronique de la jurisprudence fiscale 2015-2016, in : RDAF 2017 II 1-92.
Aurélien Barakat
Associate
Attorney-at-Law – PhD in Tax Law
Lecturer at the University of Neuchâtel
Aurélien Barakat specializes in Swiss and International tax law, as well as swiss accounting law. He advises both individuals and corporations.
Skillset
Aurélien Barakat mostly practices in matters of direct and indirect taxes. In this respect, he regularly advises both individuals and corporations regarding their tax planning and represents them before tax and judiciary authorities, with a particular focus on legal proceedings before cantonal and federal courts. He also regularly analyses matters of accounting law, in particular on questions relating to corporate tax.
Aurélien Barakat is a lecturer at the Faculty of Law at the University of Neuchâtel where he teaches accounting law in the Bachelor program. He also punctually teaches accounting law at the Faculty of Law of the University of Fribourg in the economic law course in the Bachelor program.
Aurélien Barakat is a member of the Commission fiscale et financière de l’Ordre des avocats genevois. He is currently following the last year of the professional training leading to the certification as a tax expert.
Education
2019 : PhD in Tax Law, University of Fribourg
2017 : Attorney-at-Law, Geneva Bar
2012 : Certificate in Transnational Taw in London, University of Georgetown
2012 : Master in Law, University of Fribourg
2009 : Bachelor in Law, University of Fribourg, mention bilingual in German
Experience
2021 : Lenoir Delgado & Associés SA, associate
2017 – 2020 : CMS von Erlach Poncet AG, associate
2016 – 2017 : Lenz & Staehelin, trainee lawyer
2012 – 2015 : Chairs of tax law and economic law at Fribourg University, graduate assistant
Publications and conferences
- A. Barakat, Chronique de la jurisprudence fiscale 2019-2020, in : RDAF 2021 II 1-92 (à paraître).
- A. Barakat, Analyse de l’arrêt du Tribunal cantonal vaudois FI.2018.0207 du 23 juillet 2020, RDAF 2020.
- A. Barakat, Les conséquences fiscales de la cession de droits à bâtir, in : BR/DC 2/2020.
- A. Barakat / S. Busca Bonvin / S. Marchand, L’imposition des rentes viagères, in : Not@lex 1/20, pp. 21-36.
- A. Barakat, Les approches de la réalité économique en droit fiscal suisse, thèse de doctorat, Fribourg, 2019
- A. Barakat, Chronique de la jurisprudence fiscale 2017-2018, in : RDAF 2019 II 1-194.
- A. Barakat, Les approches conformes à la réalité économique en droit fiscal suisse, in : Quid ?, Fribourg Law Review, pp. 30-31 – 2017
- H. Torrione / A. Barakat, Code des obligations II : Art. 530-1186 (Commentaire romand), 2e éd., Helbing & Lichtenhahn (articles 663b bis – 674 and 957 – 964 CO) – 2017
- A. Barakat, Les incidences fiscales du nouveau droit comptable, in : RDAF 2016 II p. 231-260 – 2016 (lauréat du prix OREF)
- A. Barakat, Chronique de la jurisprudence fiscale 2015-2016, in : RDAF 2017 II 1-92.
Guillaume Gremion
Trainee lawyer
MLaw (Université de Neuchâtel)
Guillaume Gremion is a trainee lawyer working with the partners on legal matters.
Skillset
Recently graduated from the Université de Neuchâtel (Master of law), Guillaume Gremion is a trainee lawyer working with the partners on legal matters. He joined the firm in August 2019 in order to further pursue his training in the legal fields covered by the partners with the aim of achieving his traineeship in Geneva.
Education
2020 : Certificate of advanced studies in legal professions, University of Geneva
2019 : Master of Law, Université de Neuchâtel, cum laude honors
2017 : Exchange at the Université de Lucerne as part of the Master of Law
2015 : Bachelor of Law, Université de Neuchâtel
Experience
2019 : Lenoir Delgado & Associés SA, trainee lawyer
2018 : Law firm NVB, Neuchâtel, trainee lawyer
2016 – 2019 : Deputy Judge at the military court 1
