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 French tax law. Here is a summary of these three cases.

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.

FBT Avocats SA is pleased to announce its recognition as a Leading Firm in the 2026 edition of Chambers and Partners Global Guide

FBT Avocats SA is pleased to announce its recognition as a Leading Firm in the 2026 edition of Chambers and Partners Global Guide

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.

FBT Avocats SA is delighted to announce its recognition as a Leading Firm in the Legal 500 EMEA 2026 guide

FBT Avocats SA is delighted to announce its recognition as a Leading Firm in the Banking and Finance, Private Client, and Tax categories in the Legal 500 EMEA 2026 guide.

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.