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.
International double taxation: behind the scenes of a discreet but decisive reversal
In a recent decision, the French tax judge has secured cross-border transfers by recognising the right to full refund of foreign tax.
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.
Founding member of the
