• 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.

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  • 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

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.
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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.
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Swiss stablecoin: Switzerland is playing its trump card in the race for regulation

Switzerland faces a dual challenge: maintaining its competitiveness and appeal whilst ensuring investor protection and the stability of the financial system.
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French Real Estate Holding Companies (SCI): Key Pitfalls for Non Resident Investors

The purpose of this article is to provide a concise overview of the main pitfalls faced by investors who choose to structure their French property investments through an SCI.
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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

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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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