FBT Attorneys-at-Law is a law firm based in Geneva and Paris

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.

Practice areas

Latest publications

(Mixed) donation of a property and taxation of the gain

6 May 2025

Taxation of property gains is deferred when the property is transferred by donation. A recent ruling by the Swiss Supreme Court clarifies the details.

Churning objectivity: some useful parameters

31 March 2025

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.

Focus on the French Finance Act 2025

3 March 2025

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

France: Fines on declaration obligations of trusts and foundations

18 February 2025

Failure to comply with the aforementioned reporting obligations may result in a fine of €20,000 per failure to report over a period of four years.

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International double taxation: behind the scenes of a discreet but decisive reversal

18 August 2025

In a recent decision, the French tax judge has secured cross-border transfers by recognising the right to full refund of foreign tax.

France: the appeal of universal taxation

7 July 2025

The idea of introducing broader taxation on taxpayers leaving France is a recurring theme in tax news.

Is there implicit subordination of shareholder loans made to a company in difficulty?

2 June 2025

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.

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: