France: Fines on declaration obligations of trusts and foundations

1 year ago

Failure to comply with the aforementioned reporting obligations may result in a fine of €20,000 per failure to report over…

Taxation of the super-rich: French ideas for consideration

1 year ago

Faced with the political risk of upsetting the working, middle and even wealthy classes, the priority now seems to be…

Access to the UK financial market by Swiss service providers under the Berne Financial Services Agreement: what does the future hold?

1 year ago

Managing cross-border risks is a major challenge and a cost for financial service providers; it is also a major concern…

What measures can be taken to deal with tax uncertainty in France?

1 year ago

With no majority in the National Assembly, a budget deficit and abysmal national debt, preparing and voting on the Finance…

Impact of the conclusion of a lease on property pledge

1 year ago

A lease agreement does not constitute an easement, a charge on land or a real right within the meaning of…

Cryptocurrencies, the other side of the coin: taxes

1 year ago

With bitcoin soon to reach $100,000, tax authorities are rubbing their hands.

To prevent the misuse of bankruptcy, the legislator has decided to amend certain rules with effect from 1st January 2025

1 year ago

Around 15,000 bankruptcies are opened in Switzerland every year. Over 40% of them are suspended due to insufficient assets, making…

Building on dismembered land: a transfer still spared by Bercy

2 years ago

The dismemberment of real estate ownership remains a relevant and optimal way of transferring assets.

Recent developments on retrocessions in the advisory mandate

2 years ago

The Swiss Supreme Court and FINMA have issued new clarifications on retrocessions in advisory mandates and execution-only relationships.