• 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

Churning objectivity: some useful parameters

In private law, churning is not a defined term, and the question of when an asset manager engages in behaviour that constitutes churning depends on several factors.
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Focus on the French Finance Act 2025

The new Finance Act contains several measures affecting taxation of individuals.
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France: Fines on declaration obligations of trusts and foundations

Failure to comply with the aforementioned reporting obligations may result in a fine of €20,000 per failure to report over a period of four years.
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Taxation of the super-rich: French ideas for consideration

Faced with the political risk of upsetting the working, middle and even wealthy classes, the priority now seems to be to tax «premium» taxpayers.
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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).