Signing a «Dutreil» pact before transferring a company

A precautionary measure to effectively reduce tax costs in a Franco-Swiss context.

France further reinforces its anti-abuse tax arsenal

The French Finance Act for 2024 has introduced a number of new measures, particularly in the area of international taxation. It has further reinforced an already particularly repressive anti-abuse provision.

Practical guide to debt enforcement and bankruptcy law, release and suspensive effect

In terms of debt enforcement and bankruptcy law, the practices of certain cantonal jurisdictions (in particular those of Vaud and Zurich) have a direct impact on the complex and sensitive process of debt recovery.