Tax law | in Switzerland and in France, domestic and international contexts

Tax

We are among the few law firms with experienced tax teams in both Geneva and Paris, providing advisory and support services to clients in domestic and international matters.

Our lawyers and tax specialists combine deep expertise in the Swiss and French tax systems with practical experience in handling both domestic and cross-border issues in a constantly evolving economic environment. To best serve our clients, we consistently integrate the international dimension into our approach, paying close attention to the interplay between national legislation and the impact of bilateral or multilateral tax treaties, tax assistance, and information exchange.

The growing complexity of cross-border situations can create legal uncertainty, such as the risk of double taxation, but also offers opportunities for tax planning and structuring. Our teams provide guidance and support to help you identify and implement the solution that best suits your specific needs.

Tax Advice for Individuals: Swiss and French Law and Cross-Border Aspects

Structuring strategy for private assets (acquisition, conservation, growth, divestment and transfer)
Transfer of businesses in a family context (family agreements, family governance)
Domestic and international real estate structuring of assets for use, for benefit in kind (vineyard, stud farm) or for income; private or collective ownership vehicles
Tax liability of trusts, foundations and other entities/structures under foreign law
Advice on specific assets, in particular art objects
Philanthropy in a context of asset structuring (charitable foundation, endowment etc.)
Issues related to fiscal residence (determination, expatriation/impatriation, justification, declaration)
Expertise regarding transfer of domicile, including assistance in obtaining residency permits
Audits and tax liability assessment for individuals and family groups
Assistance with tax returns (income and wealth tax) and other reporting obligations (donation, inheritance, real estate capital gains, exit tax etc.), especially in cross-border situations

Business Tax Advice

Assistance with the structuring and set up of business enterprises (types of vehicles: company limited by shares, association, foundation, subsidiary, holding company, branch, permanent establishment)
Assistance during operations of closure, liquidation, transfer of headquarters (migration), restructuring, financing
Problems of business tax liability in Switzerland and in France, especially regarding cross-border activities/operations
Coordination of multijurisdictional projects

Relations with Tax Authorities / Tax Litigation

Assistance with tax audit, negotiations and prelitigation stages
Assistance with inquiries and investigations (special investigations, searches, seizures, auditions etc.)
Assistance with administrative jurisdictions and judiciaries during tax litigation
Assistance with the tax aspect of procedures initiated by criminal prosecution authorities
International administrative assistance with tax and criminal/tax matters (judicial assistance), automatic exchange of information (AEOI), spontaneous exchange of information
Interface for non-residents (domiciliation and representation)
Assistance with the regularisation of complex tax matters (voluntary disclosure), especially related to ownership of financial or real-estate holdings

Publications

Télétravail franco-suisse: un cadre légal désormais normalisé

Avec 350’000 travailleurs frontaliers, le télétravail constitue une problématique majeure entre la Suisse et la France.
Une enquête statistique réalisée en 2022 par l’AFC auprès d’employeurs suisses de salariés «français» (i.e. domiciliés en France) imposés à la source en Suisse a révélé que 34,7% des employeurs autorisaient le télétravail de leur personnel frontalier et que, pour 7 4,8% d’entre eux, un taux de télétravail pouvant aller jusqu’à 40% répondait à leurs besoins opérationnels.

Réduire efficacement le coût fiscal français d’une transmission d’entreprise

4 September 2023/in Media and News Tax Jean-Luc Bochatay, Jérôme Bissardon 2023 Groupe fiscal, Medias /by Helder Carvalho

Le dispositif «Dutreil» présente un attrait indéniable dans la mesure où il permet de réduire jusqu’à 75% (et parfois au-delà) la charge fiscale inhérente à la transmission d’une entreprise.

Recette d’un piège fiscal méconnu

7 August 2023/in Media and News Tax Michel Abt, Romain Baume 2023 Groupe fiscal, Medias /by Helder Carvalho

Dans le canton de Genève, les donations entre conjoints sont intégralement exonérées d’impôts… sauf pour les contribuables imposés d’après la dépense. Cette exception à l’exemption est généralement bien connue en son principe. Mais cette contre-exemption n’est pas sans subtilités…