Latest publications

Non-French tax residents will be impacted by the reform of the French real estate wealth tax from 1 January 2024
In line with its reputation in tax matters, France has once again amended the rules applicable to the real estate wealth tax (hereinafter referred to as the "IFI").

New developments in data protection
Today, data collection is a key development tool for businesses but it is also a source of great concern for individuals.

Echange international de renseignements fiscaux : mieux vaut agir tard que jamais
Bien que les contribuables mis en cause résident souvent à l'étranger, le droit suisse leur confère la possibilité de participer aux procédures en Suisse.

The « Dutreil » pact in an international context: a precautionary measure to effectively reduce the French tax cost of a company transfer
The fact that a company or its shareholders are located outside France sometimes makes people forget that French tax law imposes duties on gratuitous transfers in many cases, even though the deceased (or donor) is domiciled abroad. The surprise will be bitter for the heirs of an unprepared succession.

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.






















