Gathering evidence in the workplace: a frequently overlooked criminal risk
Swiss companies are regularly confronted with foreign requests for evidence without always understanding the potential criminal consequences.
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.
Use of frozen Russian assets: what will Europe decide?
The issue of Russian assets was discussed again on Thursday 18 December at a European summit in Brussels. Leaders finally decided overnight not to use frozen Russian assets, as they were unable to reach agreement on this unprecedented solution.
Company director and contract with oneself: Yes, but…
Case law has ultimately identified a number of important principles. A recent decision of the Federal Supreme Court helps illustrate the issues and shed light on the solutions adopted.
Inheritance and banking information: what access do heirs have?
The protection of banking information does not end with the account holder: Heirs must be patient and prove their entitlement to access It.
FBT Avocats SA is proud to announce its recognition as a Recommended Firm in this year’s IFLR1000 Western Europe rankings
We are honoured to have been ranked in the categories of Financial Services Regulatory and Banking & Finance.
Red card in case of dormant cash
The Paris Court of Appeal closes the door on eligibility for the ‘Dutreil’ scheme.
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.
Churning: practical guidelines for portfolio managers
Churning has been in the news following a ruling in a criminal case rendered by the Swiss Supreme Court in 2024. In this ruling, our High Court established objective criteria for determining the existence of churning.
AMLA and criminal liability of companies in cases of money laundering
Since its introduction into Swiss law on 1 October 2003, corporate criminal liability has given rise to little published case law, making its application uncertain.
Founding member of the
