• 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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A Threat to Foreign Holding Companies Owned by French Residents

For several years, the French tax administration has intensified its scrutiny of holding companies owned by French tax residents.
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Gathering evidence in the workplace: a frequently overlooked criminal risk

Swiss companies are regularly confronted with foreign requests for evidence without always understanding the potential criminal consequences.
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France: what will taxation look like in 2026?

With no compromise reached within the allotted time frame, budget discussions will resume in January, bringing with them a host of uncertainties.
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Seven 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

Our speaking engagements

Latest publications and media

A Threat to Foreign Holding Companies Owned by French Residents Février 2026 / Tax Focus / Tax Alain Moreau
Gathering evidence in the workplace: a frequently overlooked criminal risk Février 2026 / White-collar crime , Droit pénal économique Théo Goetschin , Matthieu Tkatch
France: what will taxation look like in 2026? Janvier 2026 / Allnews / Tax , Family Estate Alain Moreau
Use of frozen Russian assets: what will Europe decide? Décembre 2025 / TSR/RTS / Banking and Finance , White-collar crime Julien Le Fort
Company director and contract with oneself: Yes, but... Novembre 2025 / Allnews / Corporate and Commercial Marco Villa

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