(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.
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.
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.
Cryptocurrencies, the other side of the coin: taxes
With bitcoin soon to reach $100,000, tax authorities are rubbing their hands.
To prevent the misuse of bankruptcy, the legislator has decided to amend certain rules with effect from 1st January 2025
Around 15,000 bankruptcies are opened in Switzerland every year. Over 40% of them are suspended due to insufficient assets, making them ineligible for realisation.
Building on dismembered land: a transfer still spared by Bercy
The dismemberment of real estate ownership remains a relevant and optimal way of transferring assets.
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.
Founding member of the
