Latest publications

The criminal liability chain and the punishability of the company
The increase in proceedings for organisational failings calls for greater vigilance in the implementation of preventive measures.

New ANRA: A barrier to cross-border mergers and acquisitions?
The Federal Council has opened a consultation on a preliminary draft revision of the Act on the Acquisition of Immovable Property in Switzerland by Foreign Non-Residents (ANRA).

French case law updates on trusts and foundations for the year 2026
Since the start of 2026, there have been three notable judgments concerning the tax treatment of trusts and foundations under French tax law. Here is a summary of these three cases.

The criminal liability chain and money laundering by omission
The tightening of anti-money laundering requirements is leading financial intermediaries to treat a lack of due diligence as an independent criminal risk.

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.






















