• 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.

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Latest publications

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.
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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.
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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.
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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.
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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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