Latest publications

The « Dutreil » pact in an international context: a precautionary measure to effectively reduce the French tax cost of a company transfer
The fact that a company or its shareholders are located outside France sometimes makes people forget that French tax law imposes duties on gratuitous transfers in many cases, even though the deceased (or donor) is domiciled abroad. The surprise will be bitter for the heirs of an unprepared succession.

Dutreil Pact: stricter, yet still essential
The Dutreil regime remains a highly valuable tool for business succession planning, including in a French-Swiss context, despite increasingly stringent requirements.

The criminal liability chain and verification of the BO’s identity
This fourth article in our series addresses the often-overlooked criminal risk associated with a lack of vigilance in financial transactions.

The Legal Characterisation of a Banking Relationship Through Indicia
Whether it is asset management, investment advice or execution-only services, everything ultimately depends on the indicia that characterise the relationship between a bank and its client.






















