• 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.

    Contact

  • 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
123

Latest publications

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.
Read more

Focus on the French Finance Act 2025

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

France: Fines on declaration obligations of trusts and foundations

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.
Read more

Taxation of the super-rich: French ideas for consideration

Faced with the political risk of upsetting the working, middle and even wealthy classes, the priority now seems to be to tax «premium» taxpayers.
Read more
1234

France: the appeal of universal taxation

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

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.
Read more

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.
Read more

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:

Rankings

Current speaking engagements

Our lawyers actively participate in specialized conferences

Our speaking engagements

Latest publications and media

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
(Mixed) donation of a property and taxation of the gain Mai 2025 / Allnews / Tax Michel Abt
Churning objectivity: some useful parameters Mars 2025 / Allnews / Banking and Finance Frédérique Bensahel , Aurélie Moyal-Azra

Publications Media and News
Old reviews

Do not hesitate to contact us

Please fill in the required fields (*) before sending your message.

Choose the city

* We certify that the data collected via this form will be treated in a strictly confidential manner and will not be sold or distributed to any third parties. All data collected on this website are protected by encryption (SSL certificate issued by Let’s Encrypt Authority X3).

Perspectives is our annual news review.
Sign up to receive our periodic newsletter and also receive news about our activities.

  • * We certify that the data transmitted via this form will be treated in a strictly confidential manner and will not be sold or transmitted to third parties. Any data collected are protected by encryption on the site (SSL certificate issued by Let's Encrypt Authority X3).