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

18 August 2025

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

France: the appeal of universal taxation

7 July 2025

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?

2 June 2025

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.

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: