• 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

France's budget for 2025: it's going to be sporting!

With no majority in the National Assembly, a budget deficit and abysmal debt, the preparing and voting of the Finance Bill for 2025 is going to be quite an obstacle course.
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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.
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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.
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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?
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International double taxation: behind the scenes of a discreet but decisive reversal

In a recent decision, the French tax judge has secured cross-border transfers by recognising the right to full refund of foreign tax.
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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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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

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Latest publications and media

International double taxation: behind the scenes of a discreet but decisive reversal Août 2025 / Allnews / Family Estate Stéphanie Barreira
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

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