Michel Abt

Expertise

Michel Abt is the co-head of the Tax Group and a member of the Banking & Finance Group. He advises both individuals and legal entities such as banks, family offices and trusts, as well as investors and directors whether in Switzerland or abroad, with a specific emphasis on asset holding structures. Since 2009, Michel Abt has been advising a large number of French clients in their regularization process and has assisted them with their tax optimisation. He thus addresses all tax matters arising therefrom such as gift and inheritance issues in a cross-border perspective. He also assists clients in their voluntary disclosure to Swiss authorities as well as to foreign authorities enducting the same disclosure programmes, particularly in Italy. Michel Abt has significant expertise in negotiating tax rulings with various Swiss tax authorities (Geneva, Vaud, Valais, Lucerne, Schwyz, etc.) for the account of foreign high net worth clients wishing to settle in Switzerland. He assists them in their asset restructuring before their relocation and within their estate and succession planning. Furthermore, Michel Abt advises heirs in the context of their international, multi-jurisdictional and complex successions both in a legal and fiscal perspective. He also advises on artistic heritages, their mode of ownership, their transmission and their sale. Finally, Michel Abt is an expert in financial market regulation, particularly in investment funds, real estate funds and, more specifically,  in the taxation of collective investment schemes and unit holders.

Areas of expertise

  • Banking and Financial Regulation
  • Real Estate Funds
  • Taxation of Investment Funds
Education and Professional Experience

Since 2010 – Partner, FBT Avocats SA, Geneva

2001-2010 – Associate, FBT Avocats SA, Geneva

2001 – Admission to the Geneva Bar

1998-2000 – Fasel Bochatay Tsimaratos, Geneva

1998 – Law degree, University of Geneva

1994-1998 – Litigation department of real estate agency, Geneva

1991 – 3/4 degree in Humanities (General History), University of Geneva

1990 – Half degree in Humanities (English, History and German), University of Geneva

Memberships

Geneva Bar Association

Swiss Bar Association

Association genevoise de droit des affaires (AGDA)

Association of international Business Lawyers (AIBL)

Swiss Funds and Asset Management Association (SFAMA)

International Bar Association (IBA)

Estate Planning Skill Group (EPSG)

Publications
Speaking Engagements
Règles sur la distribution de fonds de placement, projet de loi sur les services financiers : incidences sur les gérants indépendants? Septembre 2013 / Invest 13 Michel Abt
Distribution de placements collectifs de capitaux / projet de loi sur les services financiers : incidence sur les gérants indépendants Septembre 2013 / Invest 13 Frédérique Bensahel , Michel Abt , Pierre-Olivier Etique
La distribution des placements collectifs de capitaux selon la LPCC révisée Avril 2013 / Academy & Finance Michel Abt
Révision de la loi sur les placements collectifs de capitaux Mars 2013 / Conférence donnée à la demande d’une banque privée Frédérique Bensahel , Michel Abt
Révision de la loi sur les placements collectifs de capitaux: nouveautés du 28 septembre 2012 Novembre 2012 / Event LPCC Michel Abt , Pierre-Olivier Etique , Emmanuel Genequand , Nicolas Biffiger , Olivier Sierro , Philippe Zufferey
Révision de la loi sur les placements collectifs de capitaux et rétrocessions : quelles perspectives pour les gérants indépendants ? Octobre 2012 / Invest12 Frédérique Bensahel , Michel Abt
Révision de la loi sur les placements collectifs de capitaux Septembre 2012 / Event LPCC Frédérique Bensahel , Michel Abt , Pierre-Olivier Etique
Autorégulation : cours donnés dans le cadre de la formation de « Swiss fund Officer » de la Swiss Fund Academy Février 2012 / Swiss Fund Academy Michel Abt
Relocation to Switzerland – Identification of tax and regulatory issues : conférence en collaboration avec la banque Lombard Odier Darier Hentsch et l’Etude Laven Partners Mai 2010 / Identification of tax and regulatory issues : conférence en collaboration avec la banque Lombard Odier Darier Hentsch et l’Etude Laven Partners Michel Abt
Fonds immobiliers selon la nouvelle LPCC Conférence Academy & Finance Novembre 2008 / Academy & Finance Michel Abt
Medias
Partner, Geneva

+41 22 849 60 40
mabt@fbt.ch

Practice areas

Languages

  • French
  • English
  • German
  • Swiss-German