Latest publications

The criminal liability chain and searches
How should a company respond to a search? An overview of the rules governing the duty to hand over documents and the sealing of evidence.

The Tax Treatment of French Sociétés Civiles Immobilières (SCIs) in Switzerland
Many Swiss residents who own real estate in France hold such property through a French SCI.

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...

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.

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.

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.
























