TEAM
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RIGOR AND CRITICAL THINKING
Lenoir Delgado & Associés
Our firm is composed of seven 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
PhD in Law – 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. Besides, he is a member of the Board of Directors of Société Suisse des Explosifs (SSE Group, Valais).
Also a photography amateur, Adrien Ramelet is the author of the images on this website.
Education
2021 : PhD in Law, University of Lausanne
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 droit de consulter le dossier en procédure administrative, pénale et civile – Etude comparative de droit fédéral, thèse Lausanne, Berne 2021
- 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
PhD in Law – 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. Besides, he is a member of the Board of Directors of Société Suisse des Explosifs (SSE Group, Valais).
Also a photography amateur, Adrien Ramelet is the author of the images on this website.
Education
2021 : PhD in Law, University of Lausanne
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 droit de consulter le dossier en procédure administrative, pénale et civile – Etude comparative de droit fédéral, thèse Lausanne, Berne 2021
- 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.
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 OREF des 30 septembre et 1er octobre 2021 à Lausanne, Aspects choisis de la fiscalité des personnes morales : Transfert de pertes et évasion fiscale
- 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
Rachid Boss
Associate
Attorney-at-Law
Rachid Boss specializes in Swiss and International tax law. He advises both individuals and corporations.
Skillset
Rachid Boss mostly practices in matters of tax law. He advises both individuals and corporations regarding their tax and asset planning. He also represents the taxpayers before cantonal and federal tax and judiciary authorities in tax litigation matters. Rachid Boss also practices in corporate law and commercial contracts.
Willing to specialize in the various fields of taxes, Rachid Boss follows the program leading to the diploma of Certified Tax Expert since 2022.
Rachid Boss is also assisting Me Aurélien Barakat with respect to the tax law course lectured at the Faculty of Law of UniDistance.
Education
2022 : Attorney-at-law, Geneva Bar
2020 : Master in Law (MLaw), University of Geneva
2018 : Bachelor in Law (BLaw), University of Geneva
Experience
2022 : Lenoir Delgado & Associés SA, associate
2020 – 2022 : CMS von Erlach Partners SA, trainee lawyer
2018 – 2020 : CMS von Erlach Partners SA, paralegal
Rachid Boss
Associate
Attorney-at-Law
Rachid Boss specializes in Swiss and International tax law. He advises both individuals and corporations.
Skillset
Rachid Boss mostly practices in matters of tax law. He advises both individuals and corporations regarding their tax and asset planning. He also represents the taxpayers before cantonal and federal tax and judiciary authorities in tax litigation matters. Rachid Boss also practices in corporate law and commercial contracts.
Willing to specialize in the various fields of taxes, Rachid Boss follows the program leading to the diploma of Certified Tax Expert since 2022.
Rachid Boss is also assisting Me Aurélien Barakat with respect to the tax law course lectured at the Faculty of Law of UniDistance.
Education
2022 : Attorney-at-law, Geneva Bar
2020 : Master in Law (MLaw), University of Geneva
2018 : Bachelor in Law (BLaw), University of Geneva
Experience
2022 : Lenoir Delgado & Associés SA, associate
2020 – 2022 : CMS von Erlach Partners SA, trainee lawyer
2018 – 2020 : CMS von Erlach Partners SA, paralegal
Julia Friang
Trainee lawyer
MLaw (Université de Genève)
Julia Friang is a trainee lawyer working with the partners on legal matters.
Skillset
Graduated from the Université de Genève, Julia Friang joined the firm in March 2022 as a trainee lawyer to further pursue her training in the legal fields covered by the partners. In this context, she is working with the partners on legal matters.
Education
2019 : Master of Laws in International and European Law, Université de Genève
2018 : Certificate of advanced studies in legal professions, Université de Genève
2017 : Certificate in Transnational law, Université de Genève
2017 : Jean-Pictet Competition in International Humanitarian Law
2016 : Bachelor of Laws, Université de Genève
Experience
2019 – 2022 : OBERSON ABELS SA, Paralegal
2019 : OPALYS Project SA, Trainee
2016 : Law firm ETTER & BUSER, Summer trainee
Léa Hinderberger
Associate
Attorney-at-Law
Léa Hinderberger advises in corporate law, M&A and commercial contracts.
Skillset
Léa Hinderberger mostly practices in corporate law, with a focus on corporate restructuration and merger/acquisition. She also advises her clients in a wide range of contractual matters and assists them before civil or criminal courts in business related litigation disputes.
Education
2022 : Attorney-at-law, Geneva Bar
2020 : Master in Law (MLaw), University of Geneva
2019 : Certificate in Transnational Law, Geneva
2018 : Bachelor in Law (BLaw), University of Geneva
Experience
2023 : Lenoir Delgado & Associés SA, associate
2021 – 2022 : Jacquemoud Stanislas, trainee lawyer
Léa Hinderberger
Associate
Attorney-at-Law
Léa Hinderberger advises in corporate law, M&A and commercial contracts.
Skillset
Léa Hinderberger mostly practices in corporate law, with a focus on corporate restructuration and merger/acquisition. She also advises her clients in a wide range of contractual matters and assists them before civil or criminal courts in business related litigation disputes.
Education
2022 : Attorney-at-law, Geneva Bar
2020 : Master in Law (MLaw), University of Geneva
2019 : Certificate in Transnational Law, Geneva
2018 : Bachelor in Law (BLaw), University of Geneva
Experience
2023 : Lenoir Delgado & Associés SA, associate
2021 – 2022 : Jacquemoud Stanislas, trainee lawyer
Adeline Gailland
Office Manager
Adeline Gailland is our Office Manager and assists the team with various administrative matters.
Skillset
Adeline provides a wide range of administrative support to the team, whether she’s handling the firm’s general administrative matters or liaising with external service providers such as IT or accounting.
Education
2011 : Bachelor – Foreign Languages applied to International Trade (French English Italian) – University of Savoy
Experience
2022 : Office Manager, Lenoir Delgado & Associés SA
2015 : Bilingual Executive Assistant, CMS von Erlach Partners SA
2014 : Bilingual Legal Assistant, Tavernier Tschanz
2012 : Bilingual Assistant, IP law firm (Annecy)
2011 : Trainee, International Relations, Chamber of Commerce (Chambéry)
