• 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

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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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: 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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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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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

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Latest publications and media

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
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

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