FBT Attorneys-at-Law is a law firm based in Geneva and Paris

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

Latest publications

Churning objectivity: some useful parameters

31 March 2025

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

3 March 2025

The new Finance Act contains several measures affecting taxation of individuals.

France: Fines on declaration obligations of trusts and foundations

18 February 2025

Failure to comply with the aforementioned reporting obligations may result in a fine of €20,000 per failure to report over a period of four years.

Taxation of the super-rich: French ideas for consideration

3 February 2025

Faced with the political risk of upsetting the working, middle and even wealthy classes, the priority now seems to be to tax «premium» taxpayers.

1 2 3 4

The criminal liability chain and the punishability of the company

18 May 2026

The increase in proceedings for organisational failings calls for greater vigilance in the implementation of preventive measures.

New ANRA: A barrier to cross-border mergers and acquisitions?

11 May 2026

The Federal Council has opened a consultation on a preliminary draft revision of the Act on the Acquisition of Immovable Property in Switzerland by Foreign Non-Residents (ANRA).

French case law updates on trusts and foundations for the year 2026

4 May 2026

Since the start of 2026, there have been three notable judgments concerning the tax treatment of trusts and foundations under French tax law. Here is a summary of these three cases.

Seven 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: