Latest publications

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.

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.

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?

Signing a «Dutreil» pact before transferring a company
A precautionary measure to effectively reduce tax costs in a Franco-Swiss context.

France: the appeal of universal taxation
The idea of introducing broader taxation on taxpayers leaving France is a recurring theme in tax news.

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.

Overview of the main French-Swiss tax news
The purpose of this study is to provide an overview of current tax developments in Switzerland and France on issues that may be of interest to both jurisdictions.