The Tax Treatment of French Sociétés Civiles Immobilières (SCIs) in Switzerland
Many Swiss residents who own real estate in France hold such property through a French SCI.
The Non-Competition Clause in the Digital Age
Not all electronic signatures allow a non-compete clause to be validly concluded.
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…
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.
Dutreil Pact: stricter, yet still essential
The Dutreil regime remains a highly valuable tool for business succession planning, including in a French-Swiss context, despite increasingly stringent requirements.
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.
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.
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.
Liechtenstein Foundation: opportunities and constraints with regard to France and Switzerland
For almost 100 years, Liechtenstein has had a particularly sophisticated legal framework for foundations, whether private (particularly family foundations) or public.
The criminal liability chain and the punishability of the company
The increase in proceedings for organisational failings calls for greater vigilance in the implementation of preventive measures.
Founding member of the
