• FBT Attorneys-at-Law

    FBT lawyers and tax advisers have worked in banks, multinational companies, international trust companies, family offices, notary offices and law firms, in Switzerland, in France and in other countries.

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  • A law firm based in Geneva and Paris

    Founded in 1993, FBT Attorneys-at-Law (FBT) is a multidisciplinary law firm which operates in the financial and commercial sectors as well as in niche activities, with a predominantly cross-border dimension.

    Our team

  • Team specialisation and specialised group synergies

    Constant exchanges among these groups translates into continual sharing of up-to-date information in each area.

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Latest publications

Churning objectivity: some useful parameters

In private law, churning is not a defined term, and the question of when an asset manager engages in behaviour that constitutes churning depends on several factors.
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Focus on the French Finance Act 2025

The new Finance Act contains several measures affecting taxation of individuals.
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France: Fines on declaration obligations of trusts and foundations

Failure to comply with the aforementioned reporting obligations may result in a fine of €20,000 per failure to report over a period of four years.
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Taxation of the super-rich: French ideas for consideration

Faced with the political risk of upsetting the working, middle and even wealthy classes, the priority now seems to be to tax «premium» taxpayers.
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Churning objectivity: some useful parameters

In private law, churning is not a defined term, and the question of when an asset manager engages in behaviour that constitutes churning depends on several factors.
Read more

Focus on the French Finance Act 2025

The new Finance Act contains several measures affecting taxation of individuals.
Read more

France: Fines on declaration obligations of trusts and foundations

Failure to comply with the aforementioned reporting obligations may result in a fine of €20,000 per failure to report over a period of four years.
Read more

Six teams in Geneva and Paris

The firm’s organization comprises specialized and complementary legal teams working in two locations and focused on the following spheres of expertise:

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Current speaking engagements

Our lawyers actively participate in specialized conferences

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Latest publications and media

Churning objectivity: some useful parameters Mars 2025 / Allnews / Banking and Finance Frédérique Bensahel , Aurélie Moyal-Azra
Focus on the French Finance Act 2025 Mars 2025 / Tax , Family Estate Alain Moreau
France: Fines on declaration obligations of trusts and foundations Février 2025 / Tax Focus / Tax Alain Moreau
Taxation of the super-rich: French ideas for consideration Février 2025 / Allnews / Tax , Family Estate Alain Moreau
Access to the UK financial market by Swiss service providers under the Berne Financial Services Agreement: what does the future hold? Janvier 2025 / BSL Banking in Switzerland and Liechstenstein / Banking and Finance Frédérique Bensahel

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