Latest publications

To prevent the misuse of bankruptcy, the legislator has decided to amend certain rules with effect from 1st January 2025
Around 15,000 bankruptcies are opened in Switzerland every year. Over 40% of them are suspended due to insufficient assets, making them ineligible for realisation.

Building on dismembered land: a transfer still spared by Bercy
The dismemberment of real estate ownership remains a relevant and optimal way of transferring assets.

Recent developments on retrocessions in the advisory mandate
The Swiss Supreme Court and FINMA have issued new clarifications on retrocessions in advisory mandates and execution-only relationships.

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.

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.





















