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.

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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

The « Dutreil » pact in an international context: a precautionary measure to effectively reduce the French tax cost of a company transfer

4 December 2023

The fact that a company or its shareholders are located outside France sometimes makes people forget that French tax law imposes duties on gratuitous transfers in many cases, even though the deceased (or donor) is domiciled abroad. The surprise will be bitter for the heirs of an unprepared succession.

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(Mixed) donation of a property and taxation of the gain

6 May 2025

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

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.

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: