• FBT Attorneys-at-Law

    FBT lawyers and tax advisers have worked in banks, multinational companies, international trust companies, family offices, notary offices and law firms, in Switzerland, in France and in other countries.

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  • A law firm based in Geneva and Paris

    Founded in 1993, FBT Attorneys-at-Law (FBT) is a multidisciplinary law firm which operates in the financial and commercial sectors as well as in niche activities, with a predominantly cross-border dimension.

    Our team

  • Team specialisation and specialised group synergies

    Constant exchanges among these groups translates into continual sharing of up-to-date information in each area.

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Latest publications

France: the appeal of universal taxation

The idea of introducing broader taxation on taxpayers leaving France is a recurring theme in tax news.
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Is there implicit subordination of shareholder loans made to a company in difficulty?

The Swiss Supreme Court has just handed down an interesting decision on the controversial question of whether and under what conditions loans from persons closely related to a company in difficulty are subordinated.
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Overview of the main French-Swiss tax news

The purpose of this study is to provide an overview of current tax developments in Switzerland and France on issues that may be of interest to both jurisdictions.
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(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.
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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.
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Red card in case of dormant cash

The Paris Court of Appeal closes the door on eligibility for the ‘Dutreil’ scheme.
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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.
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Six teams in Geneva and Paris

The firm’s organization comprises specialized and complementary legal teams working in two locations and focused on the following spheres of expertise:

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Current speaking engagements

Our lawyers actively participate in specialized conferences

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Latest publications and media

Inheritance and banking information: what access do heirs have? Octobre 2025 / Allnews / Litigation and Arbitration Serge Fasel , Théo Goetschin
Red card in case of dormant cash Septembre 2025 / Allnews / Family Estate Jérôme Bissardon
AMLA and criminal liability of companies in cases of money laundering Septembre 2025 / Allnews / Banking and Finance Frédérique Bensahel , Julien Le Fort
International double taxation: behind the scenes of a discreet but decisive reversal Août 2025 / Allnews / Family Estate Stéphanie Barreira
France: the appeal of universal taxation Juillet 2025 / Allnews / Tax Alain Moreau

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