New ANRA: A barrier to cross-border mergers and acquisitions?
The Federal Council has opened a consultation on a preliminary draft revision of the Act on the Acquisition of Immovable Property in Switzerland by Foreign Non-Residents (ANRA).
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.
The criminal liability chain and money laundering by omission
The tightening of anti-money laundering requirements is leading financial intermediaries to treat a lack of due diligence as an independent criminal risk.
Swiss stablecoin: Switzerland is playing its trump card in the race for regulation
Switzerland faces a dual challenge: maintaining its competitiveness and appeal whilst ensuring investor protection and the stability of the financial system.
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.
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.
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.
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.
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