• 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

France: the appeal of universal taxation

The idea of introducing broader taxation on taxpayers leaving France is a recurring theme in tax news.
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Is there implicit subordination of shareholder loans made to a company in difficulty?

The Swiss Supreme Court has just handed down an interesting decision on the controversial question of whether and under what conditions loans from persons closely related to a company in difficulty are subordinated.
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Overview of the main French-Swiss tax news

The purpose of this study is to provide an overview of current tax developments in Switzerland and France on issues that may be of interest to both jurisdictions.
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(Mixed) donation of a property and taxation of the gain

Taxation of property gains is deferred when the property is transferred by donation. A recent ruling by the Swiss Supreme Court clarifies the details.
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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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Corporate criminal liability in case of money laundering and corruption

The legal treatment of money laundering has been evolving since the 1990s. The introduction of the Anti-Money Laundering Act (AMLA) in 1998 marked a major milestone.
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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

The criminal liability chain and verification of the BO’s identity Juin 2026 / Allnews / White-collar crime Théo Goetschin , Aurélie Moyal-Azra
The Legal Characterisation of a Banking Relationship Through Indicia Juin 2026 / Allnews / Litigation and Arbitration Serge Fasel , Théo Goetschin
Corporate criminal liability in case of money laundering and corruption Juin 2026 / BSL Banking in Switzerland and Liechstenstein / White-collar crime , Droit pénal économique Frédérique Bensahel , Julien Le Fort
Liechtenstein Foundation: opportunities and constraints with regard to France and Switzerland Juin 2026 / BSL Banking in Switzerland and Liechstenstein / Tax , Family Estate Alain Moreau , Jean-Luc Bochatay
The criminal liability chain and the punishability of the company Mai 2026 / Allnews / White-collar crime , Droit pénal économique Jean-Marie Kiener , Théo Goetschin

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*We certify that the data collected via this form will be treated in a strictly confidential manner and will not be sold or distributed to any third parties. All data collected on this website is protected by encryption (SSL certificate issued by: Let’s Encrypt Authority X3).