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.

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.

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.

Cryptocurrencies, the other side of the coin: taxes
With bitcoin soon to reach $100,000, tax authorities are rubbing their hands.

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.

Red card in case of dormant cash
The Paris Court of Appeal closes the door on eligibility for the ‘Dutreil’ scheme.

AMLA and criminal liability of companies in cases of money laundering
Since its introduction into Swiss law on 1 October 2003, corporate criminal liability has given rise to little published case law, making its application uncertain.





















