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.

40%: the tax threshold that redefines French-Swiss teleworking!

The new French-Swiss tax agreement, which came into force in 2026, provides a long-term framework for cross-border teleworking, but imposes heavy constraints.

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: what will taxation look like in 2026?

With no compromise reached within the allotted time frame, budget discussions will resume in January, bringing with them a host of uncertainties.

L’équipe parisienne de FBT Avocats SA a été distinguée dans le Guide Gestion de Patrimoine 2025

Notre Étude y est reconnue pour sa forte notoriété en fiscalité du patrimoine ainsi qu’en assistance précontentieuse et contentieuse.

The FBT Avocats SA team has been distinguished by The Best Lawyers in Switzerland Peer Review (2026 Edition)

Congratulations to our partners for their outstanding work in their respective practice areas!

France: the appeal of universal taxation

The idea of introducing broader taxation on taxpayers leaving France is a recurring theme in tax news.

Overview of the main French-Swiss tax news

The purpose of this study is to provide an overview of current tax developments in Switzerland and France on issues that may be of interest to both jurisdictions.

(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.

FBT Avocats SA has been recognized as a Leading Firm in Banking and Finance, Private Client, and Tax categories in the 2025 edition of Legal 500 EMEA.