• 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

French Real Estate Holding Companies (SCI): Key Pitfalls for Non Resident Investors

The purpose of this article is to provide a concise overview of the main pitfalls faced by investors who choose to structure their French property investments through an SCI.
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Financial intermediaries: the chain of criminal liability (part one)

A five-part series: from individual errors to organisational failings, how criminal risk materialises and what recent case law tells us.
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40%: the tax threshold that redefines French-Swiss teleworking!

The new French-Swiss tax agreement, which came into force in 2026, provides a long-term framework for cross-border teleworking, but imposes heavy constraints.
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A Threat to Foreign Holding Companies Owned by French Residents

For several years, the French tax administration has intensified its scrutiny of holding companies owned by French tax residents.
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The Tricky Treatment of French SCIs in an International Context

Setting up a French SCI (real estate company) to acquire real estate is often presented as an efficient structuring tool [...] However, this type of investment vehicle can entail numerous pitfalls, especially in a Franco-Swiss context...
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The criminal liability chain and failure to report to MROS

Relationship managers, the compliance department and the institution itself are all exposed to criminal liability in the event of a failure to report to MROS.
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Dutreil Pact: stricter, yet still essential

The Dutreil regime remains a highly valuable tool for business succession planning, including in a French-Swiss context, despite increasingly stringent requirements.
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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

Our speaking engagements

Latest publications and media

The Tricky Treatment of French SCIs in an International Context Juillet 2026 / ASG / Tax , Family Estate Alain Moreau , Jean-Luc Bochatay
The criminal liability chain and failure to report to MROS Juillet 2026 / Allnews / White-collar crime Théo Goetschin , Noémie Pauli
Dutreil Pact: stricter, yet still essential Juillet 2026 / Allnews / Corporate and Commercial , Tax Jérôme Bissardon
The criminal liability chain and verification of the BO’s identity Juin 2026 / Allnews / White-collar crime Théo Goetschin , Aurélie Moyal-Azra
The Legal Characterisation of a Banking Relationship Through Indicia Juin 2026 / Allnews / Litigation and Arbitration Serge Fasel , Théo Goetschin

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*We certify that the data collected via this form will be treated in a strictly confidential manner and will not be sold or distributed to any third parties. All data collected on this website is protected by encryption (SSL certificate issued by: Let’s Encrypt Authority X3).