• 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.

    Contact

  • 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.

    Practice areas
123

Latest publications

Signing a «Dutreil» pact before transferring a company

A precautionary measure to effectively reduce tax costs in a Franco-Swiss context.
Read more

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.
Read more

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.
Read more

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?
Read more
1234

International double taxation: behind the scenes of a discreet but decisive reversal

In a recent decision, the French tax judge has secured cross-border transfers by recognising the right to full refund of foreign tax.
Read more

France: the appeal of universal taxation

The idea of introducing broader taxation on taxpayers leaving France is a recurring theme in tax news.
Read more

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.
Read more

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:

Rankings

Current speaking engagements

Our lawyers actively participate in specialized conferences

Our speaking engagements

Latest publications and media

International double taxation: behind the scenes of a discreet but decisive reversal Août 2025 / Allnews / Family Estate Stéphanie Barreira
France: the appeal of universal taxation Juillet 2025 / Allnews / Tax Alain Moreau
Is there implicit subordination of shareholder loans made to a company in difficulty? Juin 2025 / Allnews / Corporate and Commercial Marco Villa
Overview of the main French-Swiss tax news Mai 2025 / LexisNexis / Tax Alain Moreau , Michel Abt
(Mixed) donation of a property and taxation of the gain Mai 2025 / Allnews / Tax Michel Abt

Publications Media and News
Old reviews

Do not hesitate to contact us

Please fill in the required fields (*) before sending your message.

Choose the city

* We certify that the data collected via this form will be treated in a strictly confidential manner and will not be sold or distributed to any third parties. All data collected on this website are protected by encryption (SSL certificate issued by Let’s Encrypt Authority X3).

Perspectives is our annual news review.
Sign up to receive our periodic newsletter and also receive news about our activities.

  • * We certify that the data transmitted via this form will be treated in a strictly confidential manner and will not be sold or transmitted to third parties. Any data collected are protected by encryption on the site (SSL certificate issued by Let's Encrypt Authority X3).