• 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

Signing a «Dutreil» pact before transferring a company

A precautionary measure to effectively reduce tax costs in a Franco-Swiss context.
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France further reinforces its anti-abuse tax arsenal

The French Finance Act for 2024 has introduced a number of new measures, particularly in the area of international taxation. It has further reinforced an already particularly repressive anti-abuse provision.
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Practical guide to debt enforcement and bankruptcy law, release and suspensive effect

In terms of debt enforcement and bankruptcy law, the practices of certain cantonal jurisdictions (in particular those of Vaud and Zurich) have a direct impact on the complex and sensitive process of debt recovery.
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Payment for overtime: general overview and tips

It is not uncommon for workloads to force employees to work overtime, at least from time to time. But what does the law say?
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(Mixed) donation of a property and taxation of the gain

Taxation of property gains is deferred when the property is transferred by donation. A recent ruling by the Swiss Supreme Court clarifies the details.
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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.
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Focus on the French Finance Act 2025

The new Finance Act contains several measures affecting taxation of individuals.
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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

(Mixed) donation of a property and taxation of the gain Mai 2025 / Allnews / Tax Michel Abt
Churning objectivity: some useful parameters Mars 2025 / Allnews / Banking and Finance Frédérique Bensahel , Aurélie Moyal-Azra
Focus on the French Finance Act 2025 Mars 2025 / Tax , Family Estate Alain Moreau
France: Fines on declaration obligations of trusts and foundations Février 2025 / Tax Focus / Tax Alain Moreau
Taxation of the super-rich: French ideas for consideration Février 2025 / Allnews / Tax , Family Estate Alain Moreau

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