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Lenoir Delgado & Associés

Our firm is composed of four 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

Write directly to Gabriel Szappanyos

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

Write directly to Gregory von Gunten

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

Write directly to Lionel Delgado

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), l’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

Write directly to Cédric Lenoir

Guillaume Gremion

Associate

Paralegal – MLaw (Université de Neuchâtel)

Guillaume Gremion is a paralegal working with the partners on legal and administrative matters.

Skillset

Recently graduated from the Université de Neuchâtel (Master of law), Guillaume Gremion assists the partners for both legal and administrative tasks. 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

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, paralegal
2018 : Law firm NVB, Neuchâtel, trainee lawyer
Since 2016 : Deputy Judge at the military court 1

Write directly to Guillaume Gremion