News

New ANRA: A barrier to cross-border mergers and acquisitions?

The Federal Council has opened a consultation on a preliminary draft revision of the Act on the Acquisition of Immovable…

6 days ago

French case law updates on trusts and foundations for the year 2026

Since the start of 2026, there have been three notable judgments concerning the tax treatment of trusts and foundations under…

2 weeks ago

The criminal liability chain and money laundering by omission

The tightening of anti-money laundering requirements is leading financial intermediaries to treat a lack of due diligence as an independent…

4 weeks ago

Swiss stablecoin: Switzerland is playing its trump card in the race for regulation

Switzerland faces a dual challenge: maintaining its competitiveness and appeal whilst ensuring investor protection and the stability of the financial…

1 month ago

French Real Estate Holding Companies (SCI): Key Pitfalls for Non Resident Investors

The purpose of this article is to provide a concise overview of the main pitfalls faced by investors who choose…

2 months ago

Financial intermediaries: the chain of criminal liability (part one)

A five-part series: from individual errors to organisational failings, how criminal risk materialises and what recent case law tells us.

2 months ago

40%: the tax threshold that redefines French-Swiss teleworking!

The new French-Swiss tax agreement, which came into force in 2026, provides a long-term framework for cross-border teleworking, but imposes…

2 months ago

A Threat to Foreign Holding Companies Owned by French Residents

For several years, the French tax administration has intensified its scrutiny of holding companies owned by French tax residents.

3 months ago

Gathering evidence in the workplace: a frequently overlooked criminal risk

Swiss companies are regularly confronted with foreign requests for evidence without always understanding the potential criminal consequences.

3 months ago

France: what will taxation look like in 2026?

With no compromise reached within the allotted time frame, budget discussions will resume in January, bringing with them a host…

4 months ago