Publications

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…

3 weeks 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

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

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…

1 year ago

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

Managing cross-border risks is a major challenge and a cost for financial service providers; it is also a major concern…

1 year ago

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…

1 year ago

Conventions fiscales internationales – Modernisation de la Convention fiscale franco-suisse sur les revenus et sur la fortune

L’avenant à la Convention franco-suisse signé le 27 juin 2023, actuellement en cours de ratification par la France, intègre un…

2 years ago

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.…

2 years ago

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…

2 years ago

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…

2 years ago