Recent developments on retrocessions in the advisory mandate
The Swiss Supreme Court and FINMA have issued new clarifications on retrocessions in advisory mandates and execution-only relationships.
France’s budget for 2025: it’s going to be sporting!
With no majority in the National Assembly, a budget deficit and abysmal debt, the preparing and voting of the Finance Bill for 2025 is going to be quite an obstacle course.
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 nouveau régime de répartition du droit d’imposer les revenus d’un salarié en situation de télétravail.
Has the time come for luxury goods to be customised?
The Swiss Supreme Court has set the record straight on the right to customise luxury goods, particularly watches.
French debt and taxation: what can we expect?
After the surprise slippage in France’s public deficit in 2023 (5.5% rather than the expected 4.9%), the debate on public finances is gaining momentum.
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?
Dispositif Dutreil et trésorerie excédentaire : la jurisprudence semble s’affiner pour l’appréciation de l’activité principale
La Cour de cassation, dans un arrêt du 13 mars 2024, rappelle que la prépondérance de l’activité s’apprécie en considération d’un faisceau d’indices déterminés d’après la nature de l’activité et les conditions de son exercice, en matière d’exonération « Dutreil-ISF ».
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.
Founding member of the
