Latest publications

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.

Payment for overtime: general overview and tips
It is not uncommon for workloads to force employees to work overtime, at least from time to time. But what does the law say?

Online signature, electronic signature: what’s the difference?
There are a number of principles to bear in mind when deciding whether to sign online, so that the parties involved are aware of a number of points.

The Non-Competition Clause in the Digital Age
Not all electronic signatures allow a non-compete clause to be validly concluded.

The Tricky Treatment of French SCIs in an International Context
Setting up a French SCI (real estate company) to acquire real estate is often presented as an efficient structuring tool [...] However, this type of investment vehicle can entail numerous pitfalls, especially in a Franco-Swiss context...

The criminal liability chain and failure to report to MROS
Relationship managers, the compliance department and the institution itself are all exposed to criminal liability in the event of a failure to report to MROS.






















