{"id":1543,"date":"2016-04-09T08:34:15","date_gmt":"2016-04-09T07:34:15","guid":{"rendered":"http:\/\/fbt-avocats.ch\/en\/?post_type=portfolio&#038;p=1543"},"modified":"2026-03-09T12:42:13","modified_gmt":"2026-03-09T11:42:13","slug":"jean-luc-bochatay","status":"publish","type":"portfolio","link":"https:\/\/www.fbt-avocats.ch\/en\/portfolio-item\/jean-luc-bochatay\/","title":{"rendered":"Jean-Luc Bochatay"},"content":{"rendered":"<div id='full_slider_1' class='avia-fullwidth-slider main_color avia-shadow  av-medium-hide av-small-hide av-mini-hide  avia-builder-el-0  el_before_av_slideshow_full  avia-builder-el-first   container_wrap fullsize' style=' '  ><div  data-size='no scaling'  data-lightbox_size='large'  data-animation='fade'  data-conditional_play=''  data-ids='29019'  data-video_counter='0'  data-autoplay='false'  data-bg_slider='false'  data-slide_height=''  data-handle='av_slideshow_full'  data-interval='5'  data-class=' '  data-css_id=''  data-scroll_down=''  data-control_layout='av-control-hidden'  data-custom_markup=''  data-perma_caption='aviaTBperma_caption'  data-autoplay_stopper=''  data-image_attachment=''  data-min_height='0px'  data-src=''  data-position='top left'  data-repeat='no-repeat'  data-attach='scroll'  data-stretch=''  class='avia-slideshow avia-slideshow-1  av-control-hidden av-default-height-applied avia-slideshow-no scaling av_slideshow_full   avia-fade-slider '  itemprop=\"ImageObject\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 28.666666666667%;' ><li  class=' av-single-slide slide-1 ' ><div data-rel='slideshow-1' class='avia-slide-wrap '   ><img src='https:\/\/www.fbt-avocats.ch\/wp-content\/uploads\/2025\/07\/JLB.png' width='2250' height='645' title='JLB' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><div class = \"caption_fullwidth av-slideshow-caption caption_right\"><div class = \"container caption_container\"><div class = \"slideshow_caption\"><div class = \"slideshow_inner_caption\"><div class = \"slideshow_align_caption\"><h2  style='color:#ffffff; ' class='avia-caption-title '  itemprop=\"name\" >Jean-Luc Bochatay<\/h2><div class='avia-caption-content  av_inherit_color'  itemprop=\"description\"   style='color:#ffffff; '><p>Partner | Geneva<br \/>\n+41 22 849 60 40<br \/>\njlbochatay@fbt.ch<\/p>\n<\/div><a href='mailto:jlbochatay@fbt.ch'  target=\"_blank\"  class='avia-slideshow-button avia-button avia-color-theme-color-subtle avia-multi-slideshow-button' data-duration='800' data-easing='easeInOutQuad'>Send an email <\/a><a href='https:\/\/www.fbt-avocats.ch\/en\/?id_contact=4&amp;download_vcard=1'  target=\"_blank\"  class='avia-slideshow-button avia-button avia-color-theme-color-subtle avia-multi-slideshow-button avia-slideshow-button-2' data-duration='800' data-easing='easeInOutQuad'>Vcard<\/a><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\n<div id='full_slider_2' class='avia-fullwidth-slider main_color avia-shadow  av-desktop-hide av-small-hide av-mini-hide  avia-builder-el-1  el_after_av_slideshow_full  el_before_av_slideshow_full   slider-not-first container_wrap fullsize' style=' '  ><div  data-size='no scaling'  data-lightbox_size='large'  data-animation='slide'  data-conditional_play=''  data-ids='30034'  data-video_counter='0'  data-autoplay='false'  data-bg_slider='false'  data-slide_height=''  data-handle='av_slideshow_full'  data-interval='5'  data-class=' '  data-css_id=''  data-scroll_down=''  data-control_layout='av-control-default'  data-custom_markup=''  data-perma_caption=''  data-autoplay_stopper=''  data-image_attachment=''  data-min_height='0px'  data-src=''  data-position='top left'  data-repeat='no-repeat'  data-attach='scroll'  data-stretch=''  class='avia-slideshow avia-slideshow-2  av-control-default av-default-height-applied avia-slideshow-no scaling av_slideshow_full   avia-slide-slider '  itemprop=\"ImageObject\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 75%;' ><li  class=' av-single-slide slide-1 ' ><div data-rel='slideshow-2' class='avia-slide-wrap '   ><img src='https:\/\/www.fbt-avocats.ch\/wp-content\/uploads\/2025\/09\/JLB.png' width='1000' height='750' title='JLB' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div><\/div>\n<div id='full_slider_3' class='avia-fullwidth-slider main_color avia-shadow  av-desktop-hide av-medium-hide  avia-builder-el-2  el_after_av_slideshow_full  el_before_av_submenu   slider-not-first container_wrap fullsize' style=' '  ><div  data-size='no scaling'  data-lightbox_size='large'  data-animation='slide'  data-conditional_play=''  data-ids='29908'  data-video_counter='0'  data-autoplay='false'  data-bg_slider='false'  data-slide_height=''  data-handle='av_slideshow_full'  data-interval='5'  data-class=' '  data-css_id=''  data-scroll_down=''  data-control_layout='av-control-default'  data-custom_markup=''  data-perma_caption=''  data-autoplay_stopper=''  data-image_attachment=''  data-min_height='0px'  data-src=''  data-position='top left'  data-repeat='no-repeat'  data-attach='scroll'  data-stretch=''  class='avia-slideshow avia-slideshow-3  av-control-default av-default-height-applied avia-slideshow-no scaling av_slideshow_full   avia-slide-slider '  itemprop=\"ImageObject\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 100%;' ><li  class=' av-single-slide slide-1 ' ><div data-rel='slideshow-3' class='avia-slide-wrap '   ><img src='https:\/\/www.fbt-avocats.ch\/wp-content\/uploads\/2025\/09\/Jean-Luc-Bochatay.png' width='800' height='800' title='Jean-Luc-Bochatay' alt='Jean-Luc Bochatay'  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div><\/div>\n<div class='clear'><\/div><div id='sub_menu1' class='av-submenu-container main_color  avia-builder-el-3  el_after_av_slideshow_full  el_before_av_heading   av-sticky-submenu submenu-not-first container_wrap fullsize' style='  z-index:301' ><div class='container av-menu-mobile-disabled '><ul id='av-custom-submenu-1' class='av-subnav-menu av-submenu-pos-center'>\n<li class='menu-item menu-item-top-level  menu-item-top-level-1'><a href='#top' ><span class='avia-bullet'><\/span><span class='avia-menu-text'>Contact<\/span><\/a><\/li>\n<li class='menu-item menu-item-top-level  menu-item-top-level-2'><a href='#competence' ><span class='avia-bullet'><\/span><span class='avia-menu-text'>Expertise<\/span><\/a><\/li>\n<li class='menu-item menu-item-top-level  menu-item-top-level-3'><a href='#cv' ><span class='avia-bullet'><\/span><span class='avia-menu-text'>Resume<\/span><\/a><\/li>\n<li class='menu-item menu-item-top-level  menu-item-top-level-4'><a href='https:\/\/www.linkedin.com\/in\/jean-luc-bochatay-2a586514a\/'  target=\"_blank\" ><span class='avia-bullet'><\/span><span class='avia-menu-text'>LinkedIn<\/span><\/a><\/li>\n<\/ul><\/div><\/div><div class='sticky_placeholder'><\/div><div id='after_submenu' class='main_color av_default_container_wrap container_wrap fullsize' style=' '  ><div class='container' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-1543'><div class='entry-content-wrapper clearfix'>\n<div style='padding-bottom:0px; ' class='av-special-heading av-special-heading-h1  blockquote modern-quote modern-centered  avia-builder-el-4  el_after_av_submenu  el_before_av_hr  avia-builder-el-first    av-desktop-hide'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Jean-Luc Bochatay<\/h1><div class ='av-subheading av-subheading_below  ' style='font-size:15px;'><p>Partner | Geneva<\/p>\n<\/div><div class='special-heading-border'><div class='special-heading-inner-border' ><\/div><\/div><\/div>\n<div style='height:20px' class='hr hr-invisible  av-desktop-hide av-medium-hide av-small-hide  avia-builder-el-5  el_after_av_heading  el_before_av_textblock  '><span class='hr-inner ' ><span class='hr-inner-style'><\/span><\/span><\/div>\n<section class=\"av_textblock_section  av-desktop-hide\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock  '   itemprop=\"text\" ><p style=\"text-align: center;\">+41 22 849 60 40<br \/>\n<a href=\"mailto:jlbochatay@fbt.ch\">jlbochatay@fbt.ch<\/a><\/p>\n<\/div><\/section>\n<div class='avia-buttonrow-wrap avia-buttonrow-center  av-desktop-hide  avia-builder-el-7  el_after_av_textblock  el_before_av_section  avia-builder-el-last  '>\n<a href='https:\/\/www.fbt-avocats.ch\/en\/?id_contact=4&amp;download_vcard=1'  class='avia-button av-icon-on-hover avia-icon_select-yes-left-icon avia-color-dark avia-size-medium '  style='margin-bottom:5px; margin-left:3px; margin-right:3px; ' ><span class='avia_button_icon avia_button_icon_left ' aria-hidden='true' data-av_icon='\ue840' data-av_iconfont='entypo-fontello'><\/span><span class='avia_iconbox_title' >vCard<\/span><\/a>\n<\/div>\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='competence' class='avia-section main_color avia-section-large avia-no-border-styling avia-bg-style-scroll  avia-builder-el-8  el_after_av_buttonrow  el_before_av_section    container_wrap fullsize' style=' '  ><div class='container' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-1543'><div class='entry-content-wrapper clearfix'>\n<div class=\"flex_column av_one_full  av-animated-generic top-to-bottom  flex_column_div av-zero-column-padding first  avia-builder-el-9  el_before_av_two_third  avia-builder-el-first   \" style='border-radius:0px; '><section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock  '   itemprop=\"text\" ><p style=\"text-align: left;\"><strong>Practice areas:<\/strong>\u00a0<a href=\"https:\/\/www.fbt-avocats.ch\/en\/competence\/family-estate\/\">Family Estate Law (Head of practice)<\/a>, <a href=\"https:\/\/www.fbt-avocats.ch\/en\/competence\/tax-and-corporate-lawyers\/\">Tax<\/a>,\u00a0<a href=\"https:\/\/www.fbt-avocats.ch\/en\/competence\/corporate-and-commercial-law\/\">Corporate and Commercial<\/a><\/p>\n<p style=\"text-align: left;\"><strong>Languages:<\/strong> French,\u00a0English,\u00a0German,\u00a0Italian<\/p>\n<\/div><\/section><\/div><div class=\"flex_column av_two_third  av-animated-generic top-to-bottom  flex_column_div first  avia-builder-el-11  el_after_av_one_full  el_before_av_one_third   column-top-margin\" style='padding:30px; border-radius:0px; '><section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock  '   itemprop=\"text\" ><h3 style=\"text-align: left;\">EXPERTISE<\/h3>\n<\/div><\/section><br \/>\n<section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock  '   itemprop=\"text\" ><p><strong>Jean-Luc Bochatay<\/strong> is co-founder and Chairman of the law firm FBT Avocats SA with offices in Geneva and Paris. He has broad experience in tax, finance and corporate commercial issues regarding Swiss and foreign corporations and their shareholders.<\/p>\n<p>He regularly advises individuals and corporate clients on complex domestic and cross-border matters.<\/p>\n<p>Jean-Luc Bochatay has extensive experience in handling and coordinating multi-jurisdictional projects. He is considered as a leading expert in Swiss-French regulatory and tax matters.<\/p>\n<\/div><\/section><\/p><\/div><div class=\"flex_column av_one_third  flex_column_div av-zero-column-padding   avia-builder-el-14  el_after_av_two_third  el_before_av_two_third  column-top-margin\" style='border-radius:0px; '><div  data-size='no scaling'  data-lightbox_size='large'  data-animation='fade'  data-conditional_play=''  data-ids='26167,26169,26171'  data-video_counter='0'  data-autoplay='true'  data-bg_slider='false'  data-slide_height=''  data-handle='av_slideshow'  data-interval='10'  data-class=' avia-builder-el-15  avia-builder-el-no-sibling    av-mini-hide'  data-css_id=''  data-scroll_down=''  data-control_layout='av-control-default'  data-custom_markup=''  data-perma_caption=''  data-autoplay_stopper=''  data-image_attachment=''  data-min_height='0px'  class='avia-slideshow avia-slideshow-4  av-control-default av-default-height-applied avia-slideshow-no scaling av_slideshow  avia-builder-el-15  avia-builder-el-no-sibling    av-mini-hide avia-fade-slider '  itemprop=\"ImageObject\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 125%;' ><li  class=' slide-1 ' ><div data-rel='slideshow-4' class='avia-slide-wrap '   ><img src='https:\/\/www.fbt-avocats.ch\/wp-content\/uploads\/2024\/10\/JLB1.png' width='1200' height='1500' title='JLB1' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><li  class=' slide-2 ' ><div data-rel='slideshow-4' class='avia-slide-wrap '   ><img src='https:\/\/www.fbt-avocats.ch\/wp-content\/uploads\/2024\/10\/JLB2.png' width='1200' height='1500' title='JLB2' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><li  class=' slide-3 ' ><div data-rel='slideshow-4' class='avia-slide-wrap '   ><img src='https:\/\/www.fbt-avocats.ch\/wp-content\/uploads\/2024\/10\/JLB3.png' width='1200' height='1500' title='JLB3' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><div class='avia-slideshow-arrows avia-slideshow-controls'><a href='#prev' class='prev-slide' aria-hidden='true' data-av_icon='\ue87c' data-av_iconfont='entypo-fontello'>Previous<\/a><a href='#next' class='next-slide' aria-hidden='true' data-av_icon='\ue87d' data-av_iconfont='entypo-fontello'>Next<\/a><\/div><div class='avia-slideshow-dots avia-slideshow-controls'><a href='#1' class='goto-slide active' >1<\/a><a href='#2' class='goto-slide ' >2<\/a><a href='#3' class='goto-slide ' >3<\/a><\/div><\/div><\/div><div class=\"flex_column av_two_third  av-animated-generic bottom-to-top  flex_column_div first  avia-builder-el-16  el_after_av_one_third  avia-builder-el-last   column-top-margin\" style='background: #f2f2f2; padding:30px; background-color:#f2f2f2; border-radius:5px 5px 30px 5px ; '><section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock  '   itemprop=\"text\" ><h3>AREAS OF EXPERTISE<\/h3>\n<\/div><\/section><br \/>\n<div class='avia-icon-list-container   avia-builder-el-18  el_after_av_textblock  avia-builder-el-last  '><ul class='avia-icon-list avia-icon-list-left av-iconlist-small avia_animate_when_almost_visible avia-iconlist-animate'>\n<li><div  class='iconlist_icon  avia-font-entypo-fontello'><span class='iconlist-char ' aria-hidden='true' data-av_icon='\ue885' data-av_iconfont='entypo-fontello'><\/span><\/div><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='iconlist_content_wrap'><header class=\"entry-content-header\"><div class='av_iconlist_title iconlist_title_small  '  itemprop=\"headline\"  >Swiss-French cross-border issues <\/div><\/header><div class='iconlist_content  '  itemprop=\"text\"  ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class='iconlist-timeline'><\/div><\/li>\n<li><div  class='iconlist_icon  avia-font-entypo-fontello'><span class='iconlist-char ' aria-hidden='true' data-av_icon='\ue885' data-av_iconfont='entypo-fontello'><\/span><\/div><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='iconlist_content_wrap'><header class=\"entry-content-header\"><div class='av_iconlist_title iconlist_title_small  '  itemprop=\"headline\"  >Tax disclosures <\/div><\/header><div class='iconlist_content  '  itemprop=\"text\"  ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class='iconlist-timeline'><\/div><\/li>\n<li><div  class='iconlist_icon  avia-font-entypo-fontello'><span class='iconlist-char ' aria-hidden='true' data-av_icon='\ue885' data-av_iconfont='entypo-fontello'><\/span><\/div><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='iconlist_content_wrap'><header class=\"entry-content-header\"><div class='av_iconlist_title iconlist_title_small  '  itemprop=\"headline\"  >Administrative assistance in tax matters <\/div><\/header><div class='iconlist_content  '  itemprop=\"text\"  ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class='iconlist-timeline'><\/div><\/li>\n<li><div  class='iconlist_icon  avia-font-entypo-fontello'><span class='iconlist-char ' aria-hidden='true' data-av_icon='\ue885' data-av_iconfont='entypo-fontello'><\/span><\/div><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='iconlist_content_wrap'><header class=\"entry-content-header\"><div class='av_iconlist_title iconlist_title_small  '  itemprop=\"headline\"  >Commercial and contract law <\/div><\/header><div class='iconlist_content  '  itemprop=\"text\"  ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class='iconlist-timeline'><\/div><\/li>\n<li><div  class='iconlist_icon  avia-font-entypo-fontello'><span class='iconlist-char ' aria-hidden='true' data-av_icon='\ue885' data-av_iconfont='entypo-fontello'><\/span><\/div><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='iconlist_content_wrap'><header class=\"entry-content-header\"><div class='av_iconlist_title iconlist_title_small  '  itemprop=\"headline\"  >Asset restructuring<\/div><\/header><div class='iconlist_content  '  itemprop=\"text\"  ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class='iconlist-timeline'><\/div><\/li>\n<\/ul><\/div><\/p><\/div><\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='av_section_2' class='avia-section main_color avia-section-default avia-no-border-styling avia-bg-style-scroll  avia-builder-el-19  el_after_av_section  el_before_av_section   container_wrap fullsize' style=' '  ><div class='container' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-1543'><div class='entry-content-wrapper clearfix'><\/p>\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='cv' class='avia-section alternate_color avia-section-default avia-no-border-styling avia-bg-style-scroll  avia-builder-el-20  el_after_av_section  avia-builder-el-last    container_wrap fullsize' style=' '  ><div class='container' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-1543'><div class='entry-content-wrapper clearfix'>\n<div class=\"flex_column av_one_full  flex_column_div first  avia-builder-el-21  el_before_av_one_third  avia-builder-el-first   \" style='padding:50px; border-radius:0px; '><div class=\"tabcontainer   sidebar_tab sidebar_tab_left noborder_tabs  avia-builder-el-22  avia-builder-el-no-sibling  \">\n\n<section class=\"av_tab_section\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" >    <div aria-controls=\"tab-id-1\" role=\"tab\" tabindex=\"0\" data-fake-id=\"#tab-id-1\" class=\"tab active_tab\"  itemprop=\"headline\" >Education and Professional Experience<\/div>\n    <div id=\"tab-id-1-container\" class=\"tab_content active_tab_content\" aria-hidden=\"false\">\n        <div class=\"tab_inner_content invers-color\"  itemprop=\"text\" >\n<p><strong>Since 1993<\/strong><br \/>\nPartner, FBT Avocats SA, Geneva<\/p>\n<p><strong>1992-1993<br \/>\n<\/strong>Associate, Pirenne, Python, Peter and Schifferli, Geneva<\/p>\n<p><strong>1992<br \/>\n<\/strong>Admission to the Geneva Bar<\/p>\n<p><strong>1988-1990<br \/>\n<\/strong>Head of Legal Department, Foncia Group, Paris<\/p>\n<p><strong>1989<br \/>\n<\/strong>Law degree, University of Lausanne<\/p>\n\n        <\/div>\n    <\/div>\n<\/section>\n\n<section class=\"av_tab_section\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" >    <div aria-controls=\"tab-id-2\" role=\"tab\" tabindex=\"0\" data-fake-id=\"#tab-id-2\" class=\"tab \"  itemprop=\"headline\" >Memberships<\/div>\n    <div id=\"tab-id-2-container\" class=\"tab_content \" aria-hidden=\"true\">\n        <div class=\"tab_inner_content invers-color\"  itemprop=\"text\" >\n<p>Geneva Bar Association<\/p>\n<p>Swiss Bar Association<\/p>\n<p>International Bar Association (IBA)<\/p>\n<p>Business Club Dun &amp; Bradstreet (Suisse) SA<\/p>\n\n        <\/div>\n    <\/div>\n<\/section>\n\n<section class=\"av_tab_section\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" >    <div aria-controls=\"tab-id-3\" role=\"tab\" tabindex=\"0\" data-fake-id=\"#tab-id-3\" class=\"tab \"  itemprop=\"headline\" >Publications<\/div>\n    <div id=\"tab-id-3-container\" class=\"tab_content \" aria-hidden=\"true\">\n        <div class=\"tab_inner_content invers-color\"  itemprop=\"text\" >\n    <div id=\"ej-search-result\">\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/www.fbt-avocats.ch\/en\/mesures-prendre-face-a-lincertitude-fiscale-france\/\"> \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-publication-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">What measures can be taken to deal with tax uncertainty in France?<\/span> \r\n                  <span class=\"ej-search-date-publication\">Janvier 2025  \/ BSL Banking in Switzerland and Liechstenstein  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Jean-Luc Bochatay <\/span>\r\n                <\/div>  \r\n            <\/a> \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/www.fbt-avocats.ch\/en\/the-dutreil-pact-in-an-international-context-a-precautionary-measure-to-effectively-reduce-the-french-tax-cost-of-a-company-transfer\/\"> \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-publication-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">The \u00ab Dutreil \u00bb pact in an international context: a precautionary measure to effectively reduce the French tax cost of a company transfer<\/span> \r\n                  <span class=\"ej-search-date-publication\">D\u00e9cembre 2023  \/ BSL Banking in Switzerland and Liechstenstein  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax , Family Estate <\/span>\r\n                  <span class=\"ej-search-auteur\"> Jean-Luc Bochatay , J\u00e9r\u00f4me Bissardon <\/span>\r\n                <\/div>  \r\n            <\/a> \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/www.fbt-avocats.ch\/en\/investissements-suisse-france-residents-emirats-arabes-unis-opportunites-contraintes\/\"> \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-publication-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">Investissements en Suisse et en France par des r\u00e9sidents des Emirats Arabes Unis : opportunit\u00e9s et contraintes<\/span> \r\n                  <span class=\"ej-search-date-publication\">Novembre 2022  \/ BSL Banking in Switzerland and Liechstenstein  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Jean-Luc Bochatay <\/span>\r\n                <\/div>  \r\n            <\/a> \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/www.fbt-avocats.ch\/en\/transfer-of-residence-to-france-or-switzerland-opportunities-and-tax-risks\/\"> \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-publication-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">Transfer of residence to France or Switzerland: opportunities and tax risks<\/span> \r\n                  <span class=\"ej-search-date-publication\">D\u00e9cembre 2021  \/ BSL Banking in Switzerland and Luxembourg  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Jean-Luc Bochatay <\/span>\r\n                <\/div>  \r\n            <\/a> \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/www.fbt-avocats.ch\/en\/franco-swiss-tax-considerations-for-foreigners-wishing-to-invest-in-one-of-these-two-countries\/\"> \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-publication-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">Franco-Swiss Tax Considerations for Foreigners Wishing to Invest in One of These Two Countries<\/span> \r\n                  <span class=\"ej-search-date-publication\">Novembre 2020  \/ BSL Banking in Switzerland and Luxembourg  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Jean-Luc Bochatay <\/span>\r\n                <\/div>  \r\n            <\/a> \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/www.fbt-avocats.ch\/en\/entraide-fiscale-suisse-france-le-compte-rebours-commence-pour-certains-des-40000-titulaires-de-comptes-concernes-par-laffaire-ubs\/\"> \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-publication-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">Entraide fiscale Suisse-France : le compte \u00e0 rebours a commenc\u00e9 pour certains des 40'000 titulaires de comptes concern\u00e9s par l'affaire UBS<\/span> \r\n                  <span class=\"ej-search-date-publication\">Mai 2020  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Jean-Luc Bochatay <\/span>\r\n                <\/div>  \r\n            <\/a> \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/www.fbt-avocats.ch\/en\/like-many-countries-france-easing-tax-regimen-attract-candidates-impatriation\/\"> \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-publication-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">Like many other countries, France is easing its tax regimen to attract candidates for impatriation<\/span> \r\n                  <span class=\"ej-search-date-publication\">Novembre 2019  \/ BSL Banking in Switzerland and Liechstenstein  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Jean-Luc Bochatay <\/span>\r\n                <\/div>  \r\n            <\/a> \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/www.fbt-avocats.ch\/en\/tax-assistance-accorded-switzerland-new-dangers\/\"> \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-publication-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">Tax Assistance Accorded by Switzerland: the (New) Dangers<\/span> \r\n                  <span class=\"ej-search-date-publication\">Novembre 2019  \/ BSL Banking in Switzerland and Liechstenstein  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Jean-Luc Bochatay , Michel Abt <\/span>\r\n                <\/div>  \r\n            <\/a> \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/www.fbt-avocats.ch\/en\/subtilites-de-lifi-non-residents-de-france\/\"> \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-publication-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">Les subtilit\u00e9s de l'IFI pour les non-r\u00e9sidents de France<\/span> \r\n                  <span class=\"ej-search-date-publication\">Novembre 2018  \/ BSL Banking in Switzerland and Liechstenstein  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Jean-Luc Bochatay <\/span>\r\n                <\/div>  \r\n            <\/a> \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/www.fbt-avocats.ch\/en\/die-instrumente-informationsaustausches-als-ausloser-von-steuerstrafrechtlichen-verfahren\/\"> \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-publication-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">Regulation - Die Instrumente des Informationsaustausches als Ausl\u00f6ser von steuerstrafrechtlichen Verfahren<\/span> \r\n                  <span class=\"ej-search-date-publication\">Octobre 2017  \/ BSL Banking in Switzerland and Liechstenstein  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Jean-Luc Bochatay <\/span>\r\n                <\/div>  \r\n            <\/a> \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/www.fbt-avocats.ch\/en\/exchange-of-information-instruments-as-potential-triggers-for-the-opening-of-criminal-tax-proceedings\/\"> \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-publication-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">Regulation - Exchange of Information Instruments as potential triggers for the opening of Criminal Tax Proceedings<\/span> \r\n                  <span class=\"ej-search-date-publication\">Octobre 2017  \/ BSL Banking in Switzerland and Liechstenstein  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Jean-Luc Bochatay <\/span>\r\n                <\/div>  \r\n            <\/a> \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/www.fbt-avocats.ch\/en\/octobre-2017-outils-dechange-de-renseignements-facteurs-declencheurs-de-procedures-penales-fiscales\/\"> \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-publication-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">Regulation - Les outils d\u2019\u00e9change de renseignements comme facteurs d\u00e9clencheurs de proc\u00e9dures p\u00e9nales fiscales<\/span> \r\n                  <span class=\"ej-search-date-publication\">Octobre 2017  \/ BSL Banking in Switzerland and Liechstenstein  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Jean-Luc Bochatay <\/span>\r\n                <\/div>  \r\n            <\/a> \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/www.fbt-avocats.ch\/en\/standard-bearers\/\"> \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-publication-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">Standard-bearers<\/span> \r\n                  <span class=\"ej-search-date-publication\">Juin 2017  \/ STEP Journal  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Banking and Finance , Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Jean-Luc Bochatay <\/span>\r\n                <\/div>  \r\n            <\/a> \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/www.fbt-avocats.ch\/en\/gerant-de-fortune-independant-face-a-lutte-contre-levasion-fiscale\/\"> \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-publication-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">R\u00e9gulation - Le g\u00e9rant de fortune ind\u00e9pendant face \u00e0 la lutte contre l\u2019\u00e9vasion fiscale<\/span> \r\n                  <span class=\"ej-search-date-publication\">Octobre 2016  \/ BSL Banking in Switzerland and Liechstenstein  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Banking and Finance , Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Jean-Luc Bochatay , FBT Avocats <\/span>\r\n                <\/div>  \r\n            <\/a> \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/www.fbt-avocats.ch\/en\/reforme-de-fiscalite-entreprises-vraie-bonne-nouvelle\/\"> \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-publication-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">La r\u00e9forme de la fiscalit\u00e9 des entreprises : une vraie bonne nouvelle !<\/span> \r\n                  <span class=\"ej-search-date-publication\">Mai 2016  \/ InvestNews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Jean-Luc Bochatay <\/span>\r\n                <\/div>  \r\n            <\/a> \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/www.fbt-avocats.ch\/en\/unternehmenssteuerreform-eine-wirklich-gute-nachricht\/\"> \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-publication-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">Unternehmenssteuerreform : eine wirklich gute Nachricht!<\/span> \r\n                  <span class=\"ej-search-date-publication\">Mai 2016  <\/span>\r\n                  <span class=\"ej-search-competence\">  <\/span>\r\n                  <span class=\"ej-search-auteur\"> Jean-Luc Bochatay <\/span>\r\n                <\/div>  \r\n            <\/a> \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/www.fbt-avocats.ch\/en\/la-responsabilite-des-conseillers\/\"> \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-publication-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">La responsabilit\u00e9 des conseillers<\/span> \r\n                  <span class=\"ej-search-date-publication\">Septembre 2015  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Jean-Luc Bochatay <\/span>\r\n                <\/div>  \r\n            <\/a> \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/www.fbt-avocats.ch\/en\/an-entente-cordiale-with-the-taxman\/\"> \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-publication-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">An entente cordiale with the taxman<\/span> \r\n                  <span class=\"ej-search-date-publication\">Janvier 2015  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Jean-Luc Bochatay <\/span>\r\n                <\/div>  \r\n            <\/a> \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/www.fbt-avocats.ch\/en\/revolution\/\"> \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-publication-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">(R)evolution ?<\/span> \r\n                  <span class=\"ej-search-date-publication\">Janvier 2013  \/ STEP Journal  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Jean-Luc Bochatay <\/span>\r\n                <\/div>  \r\n            <\/a> \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/www.fbt-avocats.ch\/en\/the-new-french-rules-of-taxation-for-trusts-wide-scope-heavy-tax-and-severe-penalty\/\"> \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-publication-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">The new French rules of taxation for trusts : wide (scope), heavy (tax) and severe (penalty)<\/span> \r\n                  <span class=\"ej-search-date-publication\">F\u00e9vrier 2012  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Jean-Luc Bochatay <\/span>\r\n                <\/div>  \r\n            <\/a> \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/www.fbt-avocats.ch\/en\/lentraide-administrative-selon-standards-de-locde\/\"> \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-publication-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">L'entraide administrative selon les standards de l'OCDE<\/span> \r\n                  <span class=\"ej-search-date-publication\">Avril 2010  \/ L'Expert-Comptable Suisse  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Jean-Luc Bochatay <\/span>\r\n                <\/div>  \r\n            <\/a> \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n        <\/div> \r\n\n\n        <\/div>\n    <\/div>\n<\/section>\n\n<section class=\"av_tab_section\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" >    <div aria-controls=\"tab-id-4\" role=\"tab\" tabindex=\"0\" data-fake-id=\"#tab-id-4\" class=\"tab \"  itemprop=\"headline\" >Speaking Engagements<\/div>\n    <div id=\"tab-id-4-container\" class=\"tab_content \" aria-hidden=\"true\">\n        <div class=\"tab_inner_content invers-color\"  itemprop=\"text\" >\n    <div id=\"ej-search-result\">\r\n               <div  class=\"ej-search-result-item\">\r\n             \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/conference-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">8 novembre 2018 - Fiscalit\u00e9 fran\u00e7aise et non r\u00e9sidents : les nouveaux d\u00e9fis<\/span> \r\n                  <span class=\"ej-search-date-publication\"> Academy et Finance  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Jean-Luc Bochatay <\/span>\r\n                <\/div>  \r\n             \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n             \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/conference-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">1er octobre 2015 - Transparence fiscale et lutte contre le blanchiment d\u2019argent : responsabilit\u00e9 et solidarit\u00e9 des g\u00e9rants ind\u00e9pendants \/ \u00e9volutions r\u00e9glementaires<\/span> \r\n                  <span class=\"ej-search-date-publication\"> Invest 15  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Banking and Finance <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Fr\u00e9d\u00e9rique Bensahel , Jean-Luc Bochatay <\/span>\r\n                <\/div>  \r\n             \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n             \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/conference-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">17 janvier 2013 - R\u00e9gularisation fiscale en France, le processus et les enjeux, l\u2019avenir et les interrogations<\/span> \r\n                  <span class=\"ej-search-date-publication\"> Conf\u00e9rence donn\u00e9e aupr\u00e8s d\u2019un \u00e9tablissement bancaire  <\/span>\r\n                  <span class=\"ej-search-competence\">  <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Jean-Luc Bochatay <\/span>\r\n                <\/div>  \r\n             \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n             \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/conference-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">17 janvier 2013 - Actualit\u00e9s franco-suisses<\/span> \r\n                  <span class=\"ej-search-date-publication\"> Conf\u00e9rence donn\u00e9e aupr\u00e8s d\u2019un \u00e9tablissement bancaire  <\/span>\r\n                  <span class=\"ej-search-competence\">  <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Jean-Luc Bochatay <\/span>\r\n                <\/div>  \r\n             \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n             \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/conference-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">5 d\u00e9cembre 2012 - Convention franco-suisse sur les successions<\/span> \r\n                  <span class=\"ej-search-date-publication\"> Academy et Finance  <\/span>\r\n                  <span class=\"ej-search-competence\">  <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Jean-Luc Bochatay <\/span>\r\n                <\/div>  \r\n             \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n             \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/conference-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">6 novembre 2012 - Mise en conformit\u00e9 fiscale en France<\/span> \r\n                  <span class=\"ej-search-date-publication\"> Conf\u00e9rence donn\u00e9e aupr\u00e8s d\u2019un \u00e9tablissement bancaire  <\/span>\r\n                  <span class=\"ej-search-competence\">  <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Jean-Luc Bochatay <\/span>\r\n                <\/div>  \r\n             \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n             \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/conference-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">30 octobre 2012 - Convention franco-suisses en mati\u00e8re de succession<\/span> \r\n                  <span class=\"ej-search-date-publication\"> Conf\u00e9rence Lombard Assurance  <\/span>\r\n                  <span class=\"ej-search-competence\">  <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Jean-Luc Bochatay <\/span>\r\n                <\/div>  \r\n             \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n             \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/conference-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">10 octobre 2012 - De la R\u00e9gularisation \u00e0 la Mise en conformit\u00e9 fiscale en France, Le processus, les enjeux et l\u2019avenir<\/span> \r\n                  <span class=\"ej-search-date-publication\"> Conf\u00e9rence BFM Invest 12  <\/span>\r\n                  <span class=\"ej-search-competence\">  <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Jean-Luc Bochatay <\/span>\r\n                <\/div>  \r\n             \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n             \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/conference-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">19 avril 2012 - De la R\u00e9gularisation \u00e0 la Mise en conformit\u00e9 fiscale en France<\/span> \r\n                  <span class=\"ej-search-date-publication\"> Conf\u00e9rence donn\u00e9s aupr\u00e8s d\u2019un \u00e9tablissement bancaire \u2013 Tiers G\u00e9rants  <\/span>\r\n                  <span class=\"ej-search-competence\">  <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Jean-Luc Bochatay <\/span>\r\n                <\/div>  \r\n             \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n             \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/conference-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">23 f\u00e9vrier 2012 - Transfert de domicile vers la Suisse<\/span> \r\n                  <span class=\"ej-search-date-publication\"> Conf\u00e9rence donn\u00e9s aupr\u00e8s d\u2019un \u00e9tablissement bancaire  <\/span>\r\n                  <span class=\"ej-search-competence\">  <\/span>\r\n                  <span class=\"ej-search-auteur\"> Jean-Luc Bochatay <\/span>\r\n                <\/div>  \r\n             \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n             \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/conference-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">26 mai 2010 - Les nouveaux d\u00e9fis de la banque priv\u00e9e en Suisse<\/span> \r\n                  <span class=\"ej-search-date-publication\"> Conf\u00e9rence donn\u00e9e \u00e0 la demande d\u2019une banque priv\u00e9e  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Banking and Finance <\/span>\r\n                  <span class=\"ej-search-auteur\"> Fr\u00e9d\u00e9rique Bensahel , Jean-Luc Bochatay <\/span>\r\n                <\/div>  \r\n             \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n        <\/div> \r\n\n\n        <\/div>\n    <\/div>\n<\/section>\n\n<section class=\"av_tab_section\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" >    <div aria-controls=\"tab-id-5\" role=\"tab\" tabindex=\"0\" data-fake-id=\"#tab-id-5\" class=\"tab \"  itemprop=\"headline\" >Media<\/div>\n    <div id=\"tab-id-5-container\" class=\"tab_content \" aria-hidden=\"true\">\n        <div class=\"tab_inner_content invers-color\"  itemprop=\"text\" >\n    <div id=\"ej-search-result\">\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/www.fbt-avocats.ch\/en\/the-fbt-avocats-team-has-been-distinguished-by-the-best-lawyers-in-switzerland-peer-review-2026-edition\/\"> \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">The FBT Avocats SA team has been distinguished by The Best Lawyers in Switzerland Peer Review (2026 Edition)<\/span> \r\n                  <span class=\"ej-search-date-publication\">Juillet 2025  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Banking and Finance , Corporate and Commercial , Litigation and Arbitration , Tax , Family Estate , Labour and social insurance <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Fr\u00e9d\u00e9rique Bensahel , Jean-Luc Bochatay , Marco Villa , Michel Abt , Serge Fasel <\/span>\r\n                <\/div>  \r\n            <\/a> \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/www.fbt-avocats.ch\/en\/reduire-efficacement-cout-fiscal-francais-dune-transmission-dentreprise\/\"> \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">R\u00e9duire efficacement le co\u00fbt fiscal fran\u00e7ais d'une transmission d'entreprise<\/span> \r\n                  <span class=\"ej-search-date-publication\">Septembre 2023  \/ Allnews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Jean-Luc Bochatay , J\u00e9r\u00f4me Bissardon <\/span>\r\n                <\/div>  \r\n            <\/a> \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/www.fbt-avocats.ch\/en\/the-dutreil-pact-in-a-french-swiss-context-aprecautionary-measure-to-effectively-reduce-the-french-tax-cost-of-a-company-transfer\/\"> \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">The \"Dutreil\" pact in a French-Swiss context: aprecautionary measure to effectively reduce the French tax cost of a company transfer<\/span> \r\n                  <span class=\"ej-search-date-publication\">Juin 2023  \/ ASG  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax , Family Estate <\/span>\r\n                  <span class=\"ej-search-auteur\"> Jean-Luc Bochatay , J\u00e9r\u00f4me Bissardon <\/span>\r\n                <\/div>  \r\n            <\/a> \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/www.fbt-avocats.ch\/en\/fbt-ranked-in-leaders-league-last-edition\/\"> \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">FBT ranked in Leaders League last edition<\/span> \r\n                  <span class=\"ej-search-date-publication\">Mars 2023  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Banking and Finance , Corporate and Commercial , Tax , Family Estate <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Fr\u00e9d\u00e9rique Bensahel , Jean-Louis Tsimaratos , Jean-Luc Bochatay , Marco Villa , Michel Abt , St\u00e9phanie Barreira <\/span>\r\n                <\/div>  \r\n            <\/a> \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/www.fbt-avocats.ch\/en\/fbt-distinguished-by-best-lawyers-peer-review\/\"> \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">FBT distinguished by Best Lawyers peer review<\/span> \r\n                  <span class=\"ej-search-date-publication\">Juillet 2021  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Banking and Finance , Corporate and Commercial , Litigation and Arbitration , Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Fr\u00e9d\u00e9rique Bensahel , Jean-Louis Tsimaratos , Jean-Luc Bochatay , Marco Villa , Michel Abt , Serge Fasel <\/span>\r\n                <\/div>  \r\n            <\/a> \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/www.fbt-avocats.ch\/en\/clients-francais-dubs-compte-a-rebours-a-debute\/\"> \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">Clients fran\u00e7ais d\u2019UBS : le compte \u00e0 rebours a d\u00e9but\u00e9<\/span> \r\n                  <span class=\"ej-search-date-publication\">Ao\u00fbt 2019  \/ Le Temps  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Jean-Luc Bochatay <\/span>\r\n                <\/div>  \r\n            <\/a> \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/www.fbt-avocats.ch\/en\/la-suisse-peut-transmettre-au-fisc-francais-40-000-numeros-de-compte-dubs\/\"> \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">La Suisse peut transmettre au fisc fran\u00e7ais 40 000 num\u00e9ros de compte d\u2019UBS<\/span> \r\n                  <span class=\"ej-search-date-publication\">Ao\u00fbt 2019  \/ Le Monde  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Jean-Luc Bochatay <\/span>\r\n                <\/div>  \r\n            <\/a> \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/www.fbt-avocats.ch\/en\/donnees-a-transmettre-dans-laffaire-ubs-consequences-en-france\/\"> \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">Donn\u00e9es \u00e0 transmettre dans l'affaire UBS : cons\u00e9quences en France<\/span> \r\n                  <span class=\"ej-search-date-publication\">Ao\u00fbt 2019  \/ Allnews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Jean-Luc Bochatay <\/span>\r\n                <\/div>  \r\n            <\/a> \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/www.fbt-avocats.ch\/en\/13479\/\"> \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">Transfert de r\u00e9sidence en Suisse \u2013 Fiscalit\u00e9 fran\u00e7aise discriminante<\/span> \r\n                  <span class=\"ej-search-date-publication\">Juin 2019  \/ Allnews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax , Family Estate <\/span>\r\n                  <span class=\"ej-search-auteur\"> Jean-Luc Bochatay <\/span>\r\n                <\/div>  \r\n            <\/a> \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/www.fbt-avocats.ch\/en\/the-subtleties-of-the-real-estate-tax-ifi-for-non-residents-of-france\/\"> \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">The Subtleties of the Real Estate Tax (IFI) for Non-Residents of France<\/span> \r\n                  <span class=\"ej-search-date-publication\">Novembre 2018  \/ BSL Banking in Switzerland and Liechstenstein  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Banking and Finance <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Jean-Luc Bochatay <\/span>\r\n                <\/div>  \r\n            <\/a> \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/www.fbt-avocats.ch\/en\/tf-protege-donnees-employes-de-banque\/\"> \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">Le TF prot\u00e8ge les donn\u00e9es des employ\u00e9s de banque<\/span> \r\n                  <span class=\"ej-search-date-publication\">F\u00e9vrier 2018  \/ Allnews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Jean-Luc Bochatay <\/span>\r\n                <\/div>  \r\n            <\/a> \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/www.fbt-avocats.ch\/en\/the-independent-asset-manager-faced-with-the-fight-against-tax-evasion\/\"> \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">Regulation - The Independent Asset Manager faced with the fight against tax evasion<\/span> \r\n                  <span class=\"ej-search-date-publication\">Octobre 2016  \/ BSL Banking in Switzerland and Liechstenstein  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Banking and Finance , Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Jean-Luc Bochatay , FBT Avocats <\/span>\r\n                <\/div>  \r\n            <\/a> \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/www.fbt-avocats.ch\/en\/der-unabhangige-vermogensverwalter-mit-fokus-auf-die-bekampfung-der-steuerflucht\/\"> \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">Der unabh\u00e4ngige Verm\u00f6gensverwalter mit Fokus auf die Bek\u00e4mpfung der Steuerflucht<\/span> \r\n                  <span class=\"ej-search-date-publication\">Octobre 2016  \/ BSL Banking in Switzerland and Liechstenstein  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Banking and Finance , Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Jean-Luc Bochatay , FBT Avocats <\/span>\r\n                <\/div>  \r\n            <\/a> \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/www.fbt-avocats.ch\/en\/porte-ouverte-a-justice-privee\/\"> \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">La porte ouverte \u00e0 la justice priv\u00e9e<\/span> \r\n                  <span class=\"ej-search-date-publication\">Avril 2016  \/ AGEFI  <\/span>\r\n                  <span class=\"ej-search-competence\">  <\/span>\r\n                  <span class=\"ej-search-auteur\"> Jean-Luc Bochatay <\/span>\r\n                <\/div>  \r\n            <\/a> \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/www.fbt-avocats.ch\/en\/vannes-de-lassistance-administrative-ouvertes\/\"> \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">Les vannes de l'assistance administrative sont ouvertes<\/span> \r\n                  <span class=\"ej-search-date-publication\">Avril 2016  \/ Le Temps  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Jean-Luc Bochatay <\/span>\r\n                <\/div>  \r\n            <\/a> \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/www.fbt-avocats.ch\/en\/la-fin-de-la-protection-de-la-sphere-privee\/\"> \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">La fin de la protection de la sph\u00e8re priv\u00e9e<\/span> \r\n                  <span class=\"ej-search-date-publication\">Novembre 2015  \/ AGEFI - Indices  <\/span>\r\n                  <span class=\"ej-search-competence\">  <\/span>\r\n                  <span class=\"ej-search-auteur\"> Jean-Luc Bochatay <\/span>\r\n                <\/div>  \r\n            <\/a> \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/www.fbt-avocats.ch\/en\/taxation-la-montee-en-force-du-risque-penal-fiscal-en-france-et-en-suisse\/\"> \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">Taxation - La mont\u00e9e en force du risque p\u00e9nal fiscal en France et en Suisse<\/span> \r\n                  <span class=\"ej-search-date-publication\">Octobre 2015  \/ BSL Banking in Switzerland and Liechstenstein  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Jean-Luc Bochatay <\/span>\r\n                <\/div>  \r\n            <\/a> \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/www.fbt-avocats.ch\/en\/taxation-anstieg-des-strafrisikos-in-steuerfragen-in-frankreich-und-in-der-schweiz\/\"> \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">Taxation - Anstieg des Strafrisikos in Steuerfragen in Frankreich und in der Schweiz<\/span> \r\n                  <span class=\"ej-search-date-publication\">Octobre 2015  \/ BSL Banking in Switzerland and Liechstenstein  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Jean-Luc Bochatay <\/span>\r\n                <\/div>  \r\n            <\/a> \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/www.fbt-avocats.ch\/en\/une-entraide-fiscale-inquisitrice\/\"> \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">Une entraide fiscale inquisitrice<\/span> \r\n                  <span class=\"ej-search-date-publication\">Septembre 2015  \/ Le Temps  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Jean-Luc Bochatay <\/span>\r\n                <\/div>  \r\n            <\/a> \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/www.fbt-avocats.ch\/en\/regularisation-fiscale-pour-les-francais-le-seul-moyen-deviter-le-risque-penal\/\"> \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">R\u00e9gularisation fiscale pour les Fran\u00e7ais : le seul moyen d'\u00e9viter le risque p\u00e9nal<\/span> \r\n                  <span class=\"ej-search-date-publication\">Septembre 2015  \/ AGEFI - Indices  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Jean-Luc Bochatay <\/span>\r\n                <\/div>  \r\n            <\/a> \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/www.fbt-avocats.ch\/en\/les-contribuables-desormais-contraints-a-la-plus-grande-transparence\/\"> \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">Les contribuables d\u00e9sormais contraints \u00e0 la plus grande transparence<\/span> \r\n                  <span class=\"ej-search-date-publication\">D\u00e9cembre 2014  \/ AGEFI TV  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Jean-Luc Bochatay <\/span>\r\n                <\/div>  \r\n            <\/a> \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/www.fbt-avocats.ch\/en\/linquietant-futur-paysage-fiscal\/\"> \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">L'inqui\u00e9tant futur paysage fiscal<\/span> \r\n                  <span class=\"ej-search-date-publication\">Septembre 2014  \/ AGEFI  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Jean-Luc Bochatay , Michel Abt <\/span>\r\n                <\/div>  \r\n            <\/a> \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/www.fbt-avocats.ch\/en\/le-recouvrement-des-impots-etrangers-sur-le-territoire-suisse-plus-quune-simple-hypothese-collection-of-foreign-taxes-in-switzerland-more-than-a-mere-supposition\/\"> \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">Le recouvrement des imp\u00f4ts \u00e9trangers sur le territoire suisse : plus qu'une simple hypoth\u00e8se \/ Collection of foreign taxes in Switzerland: more than a mere supposition<\/span> \r\n                  <span class=\"ej-search-date-publication\">Septembre 2014  \/ BSL Banking in Switzerland and Liechstenstein  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Jean-Luc Bochatay <\/span>\r\n                <\/div>  \r\n            <\/a> \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/www.fbt-avocats.ch\/en\/die-durchsetzung-auslandischer-steuerforderungen-auf-schweizer-boden-nicht-langer-eine-fiktion\/\"> \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">Die Durchsetzung ausl\u00e4ndischer Steuerforderungen auf schweizer Boden: nicht l\u00e4nger eine Fiktion<\/span> \r\n                  <span class=\"ej-search-date-publication\">Septembre 2014  \/ BSL Banking in Switzerland and Liechstenstein  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Jean-Luc Bochatay <\/span>\r\n                <\/div>  \r\n            <\/a> \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/www.fbt-avocats.ch\/en\/gestion-davoirs-non-declares-risque-penal-realite-fiction\/\"> \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">Gestion d'avoirs non d\u00e9clar\u00e9s et risque p\u00e9nal : r\u00e9alit\u00e9 ou fiction ?<\/span> \r\n                  <span class=\"ej-search-date-publication\">Octobre 2012  \/ InvestNews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Jean-Luc Bochatay <\/span>\r\n                <\/div>  \r\n            <\/a> \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/www.fbt-avocats.ch\/en\/gestion-davoirs-non-declares-risque-dinfraction-penale\/\"> \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">Gestion d'avoirs non d\u00e9clar\u00e9s : Quel est le risque d'infraction p\u00e9nale?<\/span> \r\n                  <span class=\"ej-search-date-publication\">Septembre 2012  \/ AGEFI - Indices  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Jean-Luc Bochatay <\/span>\r\n                <\/div>  \r\n            <\/a> \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/www.fbt-avocats.ch\/en\/droits-de-succession-france-suisse\/\"> \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">Droits de succession en France et en Suisse<\/span> \r\n                  <span class=\"ej-search-date-publication\">Juillet 2012  \/ BSL Banking in Switzerland and Liechstenstein  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Jean-Luc Bochatay <\/span>\r\n                <\/div>  \r\n            <\/a> \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/www.fbt-avocats.ch\/en\/mutual-assistance-in-tax-and-financial-matters\/\"> \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">Mutual Assistance in Tax and Financial Matters<\/span> \r\n                  <span class=\"ej-search-date-publication\">Juillet 2011  \/ BSL Banking in Switzerland and Liechstenstein  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Jean-Luc Bochatay <\/span>\r\n                <\/div>  \r\n            <\/a> \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/www.fbt-avocats.ch\/en\/fusions-acquisitions\/\"> \r\n                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/www.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">Fusions-Acquisitions<\/span> \r\n                  <span class=\"ej-search-date-publication\">Octobre 2009  \/ Les Echos.fr  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Corporate and Commercial <\/span>\r\n                  <span class=\"ej-search-auteur\"> Jean-Luc Bochatay <\/span>\r\n                <\/div>  \r\n            <\/a> \r\n            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n        <\/div> \r\n\n\n        <\/div>\n    <\/div>\n<\/section>\n\n<\/div><\/div><div class=\"flex_column av_one_third  flex_column_div av-zero-column-padding first  avia-builder-el-23  el_after_av_one_full  avia-builder-el-last  column-top-margin\" style='border-radius:0px; '><div  data-size='no scaling'  data-lightbox_size='large'  data-animation='fade'  data-conditional_play=''  data-ids='26167,26169,26171'  data-video_counter='0'  data-autoplay='true'  data-bg_slider='false'  data-slide_height=''  data-handle='av_slideshow'  data-interval='10'  data-class=' avia-builder-el-24  avia-builder-el-no-sibling    av-desktop-hide av-medium-hide av-small-hide'  data-css_id=''  data-scroll_down=''  data-control_layout='av-control-default'  data-custom_markup=''  data-perma_caption=''  data-autoplay_stopper=''  data-image_attachment=''  data-min_height='0px'  class='avia-slideshow avia-slideshow-5  av-control-default av-default-height-applied avia-slideshow-no scaling av_slideshow  avia-builder-el-24  avia-builder-el-no-sibling    av-desktop-hide av-medium-hide av-small-hide avia-fade-slider '  itemprop=\"ImageObject\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 125%;' ><li  class=' slide-1 ' ><div data-rel='slideshow-5' class='avia-slide-wrap '   ><img src='https:\/\/www.fbt-avocats.ch\/wp-content\/uploads\/2024\/10\/JLB1.png' width='1200' height='1500' title='JLB1' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><li  class=' slide-2 ' ><div data-rel='slideshow-5' class='avia-slide-wrap '   ><img src='https:\/\/www.fbt-avocats.ch\/wp-content\/uploads\/2024\/10\/JLB2.png' width='1200' height='1500' title='JLB2' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><li  class=' slide-3 ' ><div data-rel='slideshow-5' class='avia-slide-wrap '   ><img src='https:\/\/www.fbt-avocats.ch\/wp-content\/uploads\/2024\/10\/JLB3.png' width='1200' height='1500' title='JLB3' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><div class='avia-slideshow-arrows avia-slideshow-controls'><a href='#prev' class='prev-slide' aria-hidden='true' data-av_icon='\ue87c' data-av_iconfont='entypo-fontello'>Previous<\/a><a href='#next' class='next-slide' aria-hidden='true' data-av_icon='\ue87d' data-av_iconfont='entypo-fontello'>Next<\/a><\/div><div class='avia-slideshow-dots avia-slideshow-controls'><a href='#1' class='goto-slide active' >1<\/a><a href='#2' class='goto-slide ' >2<\/a><a href='#3' class='goto-slide ' >3<\/a><\/div><\/div><\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>Partner &#8211; Geneva<\/p>\n","protected":false},"featured_media":29908,"comment_status":"closed","ping_status":"closed","template":"","tags":[],"portfolio_entries":[71,630,631,629,72],"class_list":["post-1543","portfolio","type-portfolio","status-publish","has-post-thumbnail","hentry","portfolio_entries-corporate-and-commercial","portfolio_entries-family-estate","portfolio_entries-geneve-en","portfolio_entries-partner","portfolio_entries-tax"],"_links":{"self":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/portfolio\/1543","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/portfolio"}],"about":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/types\/portfolio"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/comments?post=1543"}],"version-history":[{"count":2,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/portfolio\/1543\/revisions"}],"predecessor-version":[{"id":32270,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/portfolio\/1543\/revisions\/32270"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/media\/29908"}],"wp:attachment":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/media?parent=1543"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/tags?post=1543"},{"taxonomy":"portfolio_entries","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/portfolio_entries?post=1543"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}