• 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

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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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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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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