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.
France further reinforces its anti-abuse tax arsenal
The French Finance Act for 2024 has introduced a number of new measures, particularly in the area of international taxation. It has further reinforced an already particularly repressive anti-abuse provision.
Practical guide to debt enforcement and bankruptcy law, release and suspensive effect
In terms of debt enforcement and bankruptcy law, the practices of certain cantonal jurisdictions (in particular those of Vaud and Zurich) have a direct impact on the complex and sensitive process of debt recovery.
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.
Non-French tax residents will be impacted by the reform of the French real estate wealth tax from 1 January 2024
In line with its reputation in tax matters, France has once again amended the rules applicable to the real estate wealth tax (hereinafter referred to as the “IFI”).
New developments in data protection
Today, data collection is a key development tool for businesses but it is also a source of great concern for individuals.
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.
The « Dutreil » pact in an international context: a precautionary measure to effectively reduce the French tax cost of a company transfer
The fact that a company or its shareholders are located outside France sometimes makes people forget that French tax law imposes duties on gratuitous transfers in many cases, even though the deceased (or donor) is domiciled abroad. The surprise will be bitter for the heirs of an unprepared succession.
Founding member of the
