Announcement of the Reopening of a Tax Regularisation Unit in France
This initiative comes against a backdrop of increased resources to combat tax fraud and continued international transparency in relation to taxpayers’ assets.
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…
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.
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 French tax law. Here is a summary of these three cases.
Impôts de succession et de donation entre la Suisse et la France : analyse des risques de double imposition en l’absence de convention
De nombreuses familles suisses ont des liens importants avec la France, tant au niveau des investissements que de la présence d’héritiers résidant dans ce Pays.
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 to structure their French property investments through an SCI.
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.
France: Fines on declaration obligations of trusts and foundations
Failure to comply with the aforementioned reporting obligations may result in a fine of €20,000 per failure to report over a period of four years.
What measures can be taken to deal with tax uncertainty in France?
With no majority in the National Assembly, a budget deficit and abysmal national debt, preparing and voting on the Finance Bill for 2025 is going to prove particularly perilous.
Founding member of the
