Latest publications

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

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.

Company director and contract with oneself: Yes, but...
Case law has ultimately identified a number of important principles. A recent decision of the Federal Supreme Court helps illustrate the issues and shed light on the solutions adopted.

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.





















