• 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.

    Practice areas
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Latest publications

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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What measures can be taken to deal with tax uncertainty in France?

With no majority in the National Assembly, a budget deficit and abysmal national debt, preparing and voting on the Finance Bill for 2025 is going to prove particularly perilous.
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Impact of the conclusion of a lease on property pledge

A lease agreement does not constitute an easement, a charge on land or a real right within the meaning of the Civil Code.
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3% Real Estate Tax: the end of the disclosure undertaking requires a review of real estate holding structures

The 3% real estate tax is not new. The tax risk, however, has taken on a new dimension.
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Transparency register: what changes in practice

The new register of beneficial owners has come into force. Companies and financial intermediaries must now comply with these new obligations.
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Announcement of the Reopening of a Tax Regularisation Unit in France

This initiative comes against a backdrop of increased resources to combat tax fraud and continued international transparency in relation to taxpayers’ assets.
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Seven 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

Our speaking engagements

Latest publications and media

3% Real Estate Tax: the end of the disclosure undertaking requires a review of real estate holding structures Octobre 2026 / Tax Focus / Tax Stéphanie Barreira
Transparency register: what changes in practice Octobre 2026 / Allnews / Banking and Finance Frédérique Bensahel , Julien Le Fort
Announcement of the Reopening of a Tax Regularisation Unit in France Octobre 2026 / Tax Focus / Tax , Family Estate Alain Moreau , Jean-Luc Bochatay
New transparency register: what are the implications for portfolio managers? Septembre 2026 / ASG / Banking and Finance Frédérique Bensahel , Julien Le Fort
The criminal liability chain and searches Septembre 2026 / Allnews / White-collar crime , Droit pénal économique Théo Goetschin , Julien Le Fort

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