• 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.

    Practice areas
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Latest publications

Financial intermediaries: the chain of criminal liability

A five-part series: from individual errors to organisational failings, how criminal risk materialises and what recent case law tells us.
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40%: the tax threshold that redefines French-Swiss teleworking!

The new French-Swiss tax agreement, which came into force in 2026, provides a long-term framework for cross-border teleworking, but imposes heavy constraints.
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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.
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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.
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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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