BOITELLE TAX

With a law degree, Noémie joined BOITELLE TAX in February 2025 as a legal assistant after working as an administrative assistant. Noémie is currently pursuing a Master’s degree in international and European law at the University of Geneva’s Faculty of Law.

With 25 years of experience in international taxation, Thierry founded his own boutique firm BOITELLE TAX in 2022. In his daily practice, he renders Swiss and international tax advice with a focus on inbound investment by multinational companies establishing headquarters, groupe finance centers, holdings, captive insurance and intellectual property companies in Switzerland. Thierry also offers more than 20 years of niche tax experience in the field of commodities trading. He further advises high net worth individuals and company executives on the tax and legal aspects of immigration to Switzerland.

Thierry regularly speaks and writes about Swiss and international taxation and is also an active member of the ABA Section of Taxation, IFA and the Transnational Taxation Network (TTN).

Antoine Pioger is Partner at BOITELLE TAX. With 12 years of experience in Switzerland (8 years in a Big four and 3 years at a Geneva law firm), Antoine advises private and corporate clients on all aspects of Swiss and international taxation. He is specifically experienced in the areas of tax and estate planning, lump sum taxation, restructuring, employee share plans, trusts and foundations. Antoine further advises about the relocation of individuals and corporations into Switzerland.

Sarah Meriguet is a senior associate at BOITELLE TAX, with over 9 years of expertise in the taxation field. Sarah assists a diverse clientele comprising both corporates and individuals, in navigating their tax challenges in Switzerland and internationally. Involved in the negotiations of rulings, particularly in matters of tax domicile, permanent establishments, and transfer pricing, Sarah also provides valuable support to businesses in terms of withholding tax. Additionally, she possesses in-depth knowledge of Swiss-French tax aspects and the social security of mobile workers.

With a background marked by various engagements in tax firms across France and Hong Kong, Sarah has acquired a solid experience in international taxation, especially in the analysis of tax treaties, transparency regulations and matters pertaining to the transfer of residence.

Sarah holds an LL.M in Swiss and international taxation, where she delved into the fiscal challenges of digital assets like NFTs, and she is also a French qualified lawyer since 2015 (not bar registered). She actively contributes to the French-Swiss Chamber of Commerce and Industry as a member of the legal and tax committee.

Marine Antunes is a senior tax associate at BOITELLE TAX. With over 8 years of expertise in Swiss and international taxation, Marine advises private and corporate clients about setting up businesses in Switzerland and obtaining advance rulings. She also supports them during tax audits and litigation against the Swiss tax authorities.

With a background as a tax auditor at the Geneva Tax Administration, Marine has acquired a solid experience in criminal tax law, especially in tax audit procedures, tax domicile disputes, voluntary disclosures, automatic exchange of information, administrative assistance in international tax matters and the exchange of rulings.

This experience enables Marine to support taxpayers, corporate directors, accountants and fiduciaries, who often find themselves at a disadvantage when faced with tax audit procedures, which have become increasingly complex over the years. Marine also assists clients before a tax audit in order to identify cases in which the tax authorities could suspect tax evasion, particularly in international intra-group relationships and to develop a defense strategy, if needed.

With a Master’s degree in law and a Bachelor’s degree in law, Ness joined BOITELLE TAX as a legal assistant in June 2023 after having worked in a Swiss international bank in the compliance and legal departments. Ness is pursuing her studies by completing a Certificate of specialisation in legal matters (ECAV).

Holding a Bachelor’s degree in law from the University of Geneva, Clara joined BOITELLE TAX as a legal assistant in January 2024. Clara is currently pursuing her studies by completing a Master’s degree along with a Certificate in Transnational Law at the University of Geneva.

With a Bachelor’s degree in International Relations, and continuing her studies with a Bachelor’s degree in Law, Jennifer joined BOITELLE TAX as a legal assistant in January 2025.

With a law degree, Noémie joined BOITELLE TAX in February 2025 as a legal assistant after working as an administrative assistant. Noémie is currently pursuing a Master’s degree in international and European law at the University of Geneva’s Faculty of Law.