Latest publications

A Threat to Foreign Holding Companies Owned by French Residents
For several years, the French tax administration has intensified its scrutiny of holding companies owned by French tax residents.

Gathering evidence in the workplace: a frequently overlooked criminal risk
Swiss companies are regularly confronted with foreign requests for evidence without always understanding the potential criminal consequences.

France: what will taxation look like in 2026?
With no compromise reached within the allotted time frame, budget discussions will resume in January, bringing with them a host of uncertainties.

Company director and contract with oneself: Yes, but…
Case law has ultimately identified a number of important principles. A recent decision of the Federal Supreme Court helps illustrate the issues and shed light on the solutions adopted.

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.






















