• 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 Non-Competition Clause in the Digital Age

Not all electronic signatures allow a non-compete clause to be validly concluded.
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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...
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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.
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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 Non-Competition Clause in the Digital Age Août 2026 / Allnews / Labour and social insurance Serge Fasel , Théo Goetschin
The Tricky Treatment of French SCIs in an International Context Juillet 2026 / ASG / Tax , Family Estate Alain Moreau , Jean-Luc Bochatay
The criminal liability chain and failure to report to MROS Juillet 2026 / Allnews / White-collar crime Théo Goetschin , Noémie Pauli
Dutreil Pact: stricter, yet still essential Juillet 2026 / Allnews / Corporate and Commercial , Tax Jérôme Bissardon
The criminal liability chain and verification of the BO’s identity Juin 2026 / Allnews / White-collar crime Théo Goetschin , Aurélie Moyal-Azra

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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).