• 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

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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Churning objectivity: some useful parameters

In private law, churning is not a defined term, and the question of when an asset manager engages in behaviour that constitutes churning depends on several factors.
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Focus on the French Finance Act 2025

The new Finance Act contains several measures affecting taxation of individuals.
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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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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.
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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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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

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
Is there implicit subordination of shareholder loans made to a company in difficulty? Juin 2025 / Allnews / Corporate and Commercial Marco Villa
Overview of the main French-Swiss tax news Mai 2025 / LexisNexis / Tax Alain Moreau , Michel Abt

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