Latest publications

Has the time come for luxury goods to be customised?
The Swiss Supreme Court has set the record straight on the right to customise luxury goods, particularly watches.

French debt and taxation: what can we expect?
After the surprise slippage in France's public deficit in 2023 (5.5% rather than the expected 4.9%), the debate on public finances is gaining momentum.

Switzerland and the United Kingdom have signed a mutual recognition agreement
Access to the UK financial market by Swiss providers under the Berne Financial Services Agreement: what does the future hold?

Signing a «Dutreil» pact before transferring a company
A precautionary measure to effectively reduce tax costs in a Franco-Swiss context.

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.

Focus on the French Finance Act 2025
The new Finance Act contains several measures affecting taxation of individuals.

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.