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.

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.

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.

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.

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.

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.

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.





















