(Mixed) donation of a property and taxation of the gain
Taxation of property gains is deferred when the property is transferred by donation. A recent ruling by the Swiss Supreme Court clarifies the details.
Churning objectivity: some useful parameters
In private law, churning is not a defined term, and the question of when an asset manager engages in behaviour that constitutes churning depends on several factors.
Focus on the French Finance Act 2025
The new Finance Act contains several measures affecting taxation of individuals.
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.
Taxation of the super-rich: French ideas for consideration
Faced with the political risk of upsetting the working, middle and even wealthy classes, the priority now seems to be to tax «premium» taxpayers.
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 for FINMA.
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.
Impact of the conclusion of a lease on property pledge
A lease agreement does not constitute an easement, a charge on land or a real right within the meaning of the Civil Code.
Founding member of the
