Financial intermediaries: the chain of criminal liability (part one)

A five-part series: from individual errors to organisational failings, how criminal risk materialises and what recent case law tells us.

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.

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.