• 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

(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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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.
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Company director and contract with oneself: Yes, but...

Case law has ultimately identified a number of important principles. A recent decision of the Federal Supreme Court helps illustrate the issues and shed light on the solutions adopted.
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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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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

Company director and contract with oneself: Yes, but... Novembre 2025 / Allnews / Corporate and Commercial Marco Villa
Inheritance and banking information: what access do heirs have? Octobre 2025 / Allnews / Litigation and Arbitration Serge Fasel , Théo Goetschin
FBT Avocats SA is proud to announce its recognition as a Recommended Firm in this year’s IFLR1000 Western Europe rankings Octobre 2025 / Banking and Finance Frédérique Bensahel
Red card in case of dormant cash Septembre 2025 / Allnews / Family Estate Jérôme Bissardon
L’équipe parisienne de FBT Avocats SA a été distinguée dans le Guide Gestion de Patrimoine 2025 Septembre 2025 / Tax , Family Estate Alain Moreau , Stéphanie Barreira , Jérôme Bissardon

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