• 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

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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Impact of the conclusion of a lease on property pledge

A lease agreement does not constitute an easement, a charge on land or a real right within the meaning of the Civil Code.
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Cryptocurrencies, the other side of the coin: taxes

With bitcoin soon to reach $100,000, tax authorities are rubbing their hands.
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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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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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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

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

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