• 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: 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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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.
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Access to the UK financial market by Swiss service providers under the Berne Financial Services Agreement: what does the future hold?

Managing cross-border risks is a major challenge and a cost for financial service providers; it is also a major concern for FINMA.
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What measures can be taken to deal with tax uncertainty in France?

With no majority in the National Assembly, a budget deficit and abysmal national debt, preparing and voting on the Finance Bill for 2025 is going to prove particularly perilous.
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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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