Latest publications

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.

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.

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?

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.

A Threat to Foreign Holding Companies Owned by French Residents
For several years, the French tax administration has intensified its scrutiny of holding companies owned by French tax residents.

Gathering evidence in the workplace: a frequently overlooked criminal risk
Swiss companies are regularly confronted with foreign requests for evidence without always understanding the potential criminal consequences.

France: what will taxation look like in 2026?
With no compromise reached within the allotted time frame, budget discussions will resume in January, bringing with them a host of uncertainties.






















