Latest publications

Online signature, electronic signature: what's the difference?
There are a number of principles to bear in mind when deciding whether to sign online, so that the parties involved are aware of a number of points.

Non-French tax residents will be impacted by the reform of the French real estate wealth tax from 1 January 2024
In line with its reputation in tax matters, France has once again amended the rules applicable to the real estate wealth tax (hereinafter referred to as the "IFI").

New developments in data protection
Today, data collection is a key development tool for businesses but it is also a source of great concern for individuals.

Echange international de renseignements fiscaux : mieux vaut agir tard que jamais
Bien que les contribuables mis en cause résident souvent à l'étranger, le droit suisse leur confère la possibilité de participer aux procédures en Suisse.

(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.

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.

Focus on the French Finance Act 2025
The new Finance Act contains several measures affecting taxation of individuals.