Recent developments on retrocessions in the advisory mandate

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

France’s budget for 2025: it’s going to be sporting!

With no majority in the National Assembly, a budget deficit and abysmal debt, the preparing and voting of the Finance Bill for 2025 is going to be quite an obstacle course.

Has the time come for luxury goods to be customised?

The Swiss Supreme Court has set the record straight on the right to customise luxury goods, particularly watches.

French debt and taxation: what can we expect?

After the surprise slippage in France’s public deficit in 2023 (5.5% rather than the expected 4.9%), the debate on public finances is gaining momentum.

Switzerland and the United Kingdom have signed a mutual recognition agreement

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

Signing a «Dutreil» pact before transferring a company

A precautionary measure to effectively reduce tax costs in a Franco-Swiss context.

Payment for overtime: general overview and tips

It is not uncommon for workloads to force employees to work overtime, at least from time to time. But what does the law say?

Online signature, electronic signature: what’s the difference?

There are a number of principles to bear in mind when deciding whether to sign online, so that the parties involved are aware of a number of points.

Echange international de renseignements fiscaux : mieux vaut agir tard que jamais

Bien que les contribuables mis en cause résident souvent à l’étranger, le droit suisse leur confère la possibilité de participer aux procédures en Suisse.