{"id":1570,"date":"2016-04-23T07:53:09","date_gmt":"2016-04-23T06:53:09","guid":{"rendered":"http:\/\/fbt-avocats.ch\/en\/?post_type=portfolio&#038;p=1570"},"modified":"2025-12-02T10:17:28","modified_gmt":"2025-12-02T09:17:28","slug":"alain-moreau","status":"publish","type":"portfolio","link":"https:\/\/www.fbt-avocats.ch\/en\/portfolio-item\/alain-moreau\/","title":{"rendered":"Alain Moreau"},"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='29035'  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\/AMO.png' width='2250' height='645' title='AMO' 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\" >Alain Moreau<\/h2><div class='avia-caption-content  av_inherit_color'  itemprop=\"description\"   style='color:#ffffff; '><p>Partner | Paris<br \/>\n+33 1 45 61 18 00<br \/>\namoreau@fbt-avocats.fr<\/p>\n<\/div><a href='mailto:amoreau@fbt-avocats.fr'  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=1&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='30012'  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\/AMO.png' width='1000' height='750' title='AMO' 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='29888'  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\/Alain-Moreau.png' width='800' height='800' title='Alain-Moreau' alt='Alain Moreau'  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\/alain-moreau-4708b548\/'  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-1570'><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\"  >Alain Moreau<\/h1><div class ='av-subheading av-subheading_below  ' style='font-size:15px;'><p>Partner | Paris<\/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;\">+33 1 45 61 18 00<br \/>\n<a href=\"mailto:amoreau@fbt-avocats.fr\">amoreau@fbt-avocats.fr<\/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=1&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-1570'><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> <a href=\"https:\/\/www.fbt-avocats.ch\/en\/competence\/tax-and-corporate-lawyers\/\">Tax (Head of Practice)<\/a><\/p>\n<p style=\"text-align: left;\"><strong>Languages: <\/strong>French, English<\/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<p><strong>Alain Moreau<\/strong> is a Partner and head of the FBT Paris office. He holds a specialist qualification in tax law and has been practising French and international tax law for more than twenty years. In addition to his legal advisory activities, Alain Moreau follows numerous tax audit procedures, often with international implications and criminal risks. In this context, he has privileged relations at various levels of the French tax administration.<\/p>\n<p>Alain Moreau is recognised by the magazine D\u00e9cideurs <em>(Classification 2017)<\/em> in patrimonial taxation <em>(\u201cstrong notoriety\u201d)<\/em> and tax litigation <em>(\u201crenowned practice\u201d)<\/em>. His expertise in tax issues relating to foreign investments in France and cross-border activities, particularly the French-Swiss ones, is recognised by the international directory Chambers, which considers him as a leading tax lawyer <em>(\u201cHe is vastly experienced in French and Swiss tax law. He has proven track record of advising on tax investigations and Swiss-French transactions and investments\u201c, Chambers 2017)<\/em>.<\/p>\n<\/div><\/section><\/div><div class=\"flex_column av_one_third  flex_column_div av-zero-column-padding   avia-builder-el-13  el_after_av_two_third  el_before_av_three_fifth  column-top-margin\" style='border-radius:0px; '><div  data-size='no scaling'  data-lightbox_size='large'  data-animation='fade'  data-conditional_play=''  data-ids='26133,26135,26137'  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-14  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-14  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\/AMO1.png' width='1200' height='1500' title='AMO1' 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\/AMO2.png' width='1200' height='1500' title='AMO2' 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\/AMO3.png' width='1200' height='1500' title='AMO3' 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_three_fifth  av-animated-generic bottom-to-top  flex_column_div first  avia-builder-el-15  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-17  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\"  >French and international patrimonial taxation<\/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\"  >International exchange of information<\/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 litigation, particularly in connection with cross-border holdings<\/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\"  >Criminal tax litigation<\/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>\n\n<\/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-18  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-1570'><div class='entry-content-wrapper clearfix'>\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-19  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-1570'><div class='entry-content-wrapper clearfix'>\n<div class=\"flex_column av_one_full  flex_column_div first  avia-builder-el-20  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-21  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 2010<\/strong><br \/>\nPartner, FBT Avocats SA, Paris<\/p>\n<p><strong>2002<br \/>\n<\/strong>Diploma in Tax Specialisation \u2013 Paris Bar<\/p>\n<p><strong>2000-2010<\/strong><br \/>\nPartner, CLC Avocats, Paris<\/p>\n<p><strong>1997-2000<\/strong><br \/>\nLawyer, Ernst &amp; Young, Paris<\/p>\n<p><strong>1996<\/strong><br \/>\nLawyer Certificate of Professional Competence, Paris<\/p>\n<p><strong>1994-1997<\/strong><br \/>\nAssociate, CLC Avocats, Paris<\/p>\n<p><strong>1993<\/strong><br \/>\nPost-graduate Degree (DESS) in Tax Law, Master\u2019s Degree in taxation, finance and accounting, Dijon<\/p>\n<p><strong>1993<\/strong><br \/>\nDiploma in European Tax law, Brussels, Belgium<\/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>International Fiscal Association (IFA)<\/p>\n<p>Tax Commission of the Paris Bar<\/p>\n<p>Institute of Tax Lawyers and Advisors (Institut des Avocats Conseils fiscaux)<\/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\/french-case-law-updates-on-trusts-and-foundations-for-the-year-2026\/\"> \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\">French case law updates on trusts and foundations for the year 2026<\/span> \r\n                  <span class=\"ej-search-date-publication\">Mai 2026  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau <\/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\/french-real-estate-holding-companies-sci-key-pitfalls-for-non-resident-investors\/\"> \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\">French Real Estate Holding Companies (SCI): Key Pitfalls for Non Resident Investors<\/span> \r\n                  <span class=\"ej-search-date-publication\">Mars 2026  \/ Tax Focus  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau <\/span>\r\n                <\/div>  \r\n            <\/a> \r\n            <div 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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\" 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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> \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\/fbt-avocats-is-pleased-to-announce-its-recognition-as-a-leading-firm-in-the-2026-edition-of-chambers-and-partners-global-guide\/\"> \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 Avocats SA is pleased to announce its recognition as a Leading Firm in the 2026 edition of Chambers and Partners Global Guide<\/span> \r\n                  <span class=\"ej-search-date-publication\">Mars 2026  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Banking and Finance , Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Fr\u00e9d\u00e9rique Bensahel <\/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\/france-taxation-2026\/\"> \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\">France: what will taxation look like in 2026?<\/span> \r\n                  <span class=\"ej-search-date-publication\">Janvier 2026  \/ Allnews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax , Family Estate <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau <\/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\/lequipe-parisienne-de-fbt-avocats-a-ete-distinguee-guide-gestion-de-patrimoine-2025\/\"> \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\u2019\u00e9quipe parisienne de FBT Avocats SA a \u00e9t\u00e9 distingu\u00e9e dans le Guide Gestion de Patrimoine 2025<\/span> \r\n                  <span class=\"ej-search-date-publication\">Septembre 2025  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax , Family Estate <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , St\u00e9phanie Barreira , 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-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\/france-tentation-de-limpot-universel\/\"> \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\">France: the appeal of universal taxation<\/span> \r\n                  <span class=\"ej-search-date-publication\">Juillet 2025  \/ Allnews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau <\/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\/tour-dhorizon-principales-actualites-fiscales-franco-suisses\/\"> \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\">Overview of the main French-Swiss tax news<\/span> \r\n                  <span class=\"ej-search-date-publication\">Mai 2025  \/ LexisNexis  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , 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\/chambers-and-partners-have-released-their-2025-rankings-and-fbt-avocats-has-been-distinguished-as-a-leading-law-firm\/\"> \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\">Chambers and Partners have released their 2025 rankings and FBT Avocats SA has been distinguished as a leading law firm<\/span> \r\n                  <span class=\"ej-search-date-publication\">Mars 2025  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Banking and Finance , Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Fr\u00e9d\u00e9rique Bensahel , 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\/loi-finance-francaise-2025\/\"> \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\">Focus on the French Finance Act 2025<\/span> \r\n                  <span class=\"ej-search-date-publication\">Mars 2025  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax , Family Estate <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau <\/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-des-super-riches-les-pistes-de-reflexion-francaises\/\"> \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 of the super-rich: French ideas for consideration<\/span> \r\n                  <span class=\"ej-search-date-publication\">F\u00e9vrier 2025  \/ Allnews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax , Family Estate <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau <\/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\/budget-de-france-2025-ca-va-etre-sportif\/\"> \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\">France's budget for 2025: it's going to be sporting!<\/span> \r\n                  <span class=\"ej-search-date-publication\">Ao\u00fbt 2024  \/ Allnews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau <\/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\/french-debt-and-taxation-what-can-we-expect\/\"> \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\">French debt and taxation: what can we expect?<\/span> \r\n                  <span class=\"ej-search-date-publication\">Juin 2024  \/ Allnews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau <\/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\/teletravail-franco-suisse-cadre-legal-desormais-normalise\/\"> \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\">T\u00e9l\u00e9travail franco-suisse: un cadre l\u00e9gal d\u00e9sormais normalis\u00e9<\/span> \r\n                  <span class=\"ej-search-date-publication\">Octobre 2023  \/ Allnews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau <\/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\/chambers-and-partners-have-published-their-2023-rankings-and-fbt-has-again-been-distinguished-as-a-leading-law-firm-for-its-banking-and-finance-and-investment-funds-in-both-the-global-and-europe-guide\/\"> \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\">Chambers and Partners have published their 2023 rankings and FBT has again been distinguished as a leading law firm for its Banking and Finance and Investment Funds in both the Global and Europe guides.<\/span> \r\n                  <span class=\"ej-search-date-publication\">Mars 2023  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Banking and Finance , Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Fr\u00e9d\u00e9rique Bensahel , 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\/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\/atad-3-consequences-holdings-suisses\/\"> \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\">\u00abATAD 3\u00bb: quelles cons\u00e9quences pour les holdings suisses?<\/span> \r\n                  <span class=\"ej-search-date-publication\">Janvier 2023  \/ Allnews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau <\/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\/elections-legislatives-france-a-quoi-on-sattendre-matiere-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-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">  \r\n                  <span class=\"ej-search-title\">\u00c9lections l\u00e9gislatives en France : \u00e0 quoi peut-on s\u2019attendre en mati\u00e8re fiscale ?<\/span> \r\n                  <span class=\"ej-search-date-publication\">Juin 2022  \/ ASG  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau <\/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-chambers-global-2022\/\"> \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 Chambers Global 2022<\/span> \r\n                  <span class=\"ej-search-date-publication\">Mars 2022  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Banking and Finance , Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Fr\u00e9d\u00e9rique Bensahel , 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\/pandora-papers-suites-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\">\u00abPandora Papers\u00bb: quelles suites en France?<\/span> \r\n                  <span class=\"ej-search-date-publication\">Novembre 2021  \/ Allnews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau <\/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\/retour-dexperience-regularisations-dentites-etrangeres\/\"> \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\">Retour d\u2019exp\u00e9rience sur les r\u00e9gularisations d\u2019entit\u00e9s \u00e9trang\u00e8res<\/span> \r\n                  <span class=\"ej-search-date-publication\">Ao\u00fbt 2021  \/ Allnews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau <\/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\/fbt-ranked-in-chambers-global-2021\/\"> \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 Chambers Global 2021<\/span> \r\n                  <span class=\"ej-search-date-publication\">Mars 2021  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Banking and Finance , Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Fr\u00e9d\u00e9rique Bensahel , 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\/presidentielle-2022-france-fiscalite-anticiper\/\"> \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\">Pr\u00e9sidentielle 2022 en France et fiscalit\u00e9: comment anticiper?<\/span> \r\n                  <span class=\"ej-search-date-publication\">Mars 2021  \/ Allnews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau <\/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\/fiscalite-francaise-mauvaise-surprise-a-venir-2\/\"> \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\">Investissements en France par des non-r\u00e9sidents: attention danger<\/span> \r\n                  <span class=\"ej-search-date-publication\">D\u00e9cembre 2020  \/ Allnews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau <\/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\/fiscalite-francaise-mauvaise-surprise-a-venir\/\"> \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\">Fiscalit\u00e9 fran\u00e7aise: quelle (mauvaise) surprise \u00e0 venir?<\/span> \r\n                  <span class=\"ej-search-date-publication\">Septembre 2020  \/ Allnews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau <\/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\/etats-fiscalement-non-cooperatifs-la-france-muscle-sa-liste\/\"> \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\">Etats fiscalement non coop\u00e9ratifs: la France muscle sa liste<\/span> \r\n                  <span class=\"ej-search-date-publication\">Mars 2020  \/ Allnews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau <\/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\/18683\/\"> \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\">Fiscalit\u00e9 fran\u00e7aise: quoi de neuf en 2020?<\/span> \r\n                  <span class=\"ej-search-date-publication\">Janvier 2020  \/ Allnews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau <\/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\/france-vers-une-taxation-a-lamericaine\/\"> \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\">France : vers une taxation \u00e0 l\u2019am\u00e9ricaine?<\/span> \r\n                  <span class=\"ej-search-date-publication\">Octobre 2019  \/ Allnews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau <\/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\/pour-les-francais-sexpatrier-na-jamais-ete-aussi-aise\/\"> \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\">Pour les Fran\u00e7ais, s\u2019expatrier n\u2019a jamais \u00e9t\u00e9 aussi ais\u00e9<\/span> \r\n                  <span class=\"ej-search-date-publication\">Septembre 2019  \/ Allnews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau <\/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\/11148\/\"> \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 France dop\u00e9e aux r\u00e9gularisations fiscales<\/span> \r\n                  <span class=\"ej-search-date-publication\">Mai 2019  \/ Allnews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau <\/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\/11138\/\"> \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\">Quand la France fait les yeux doux aux impatri\u00e9s\u2026<\/span> \r\n                  <span class=\"ej-search-date-publication\">Mars 2019  \/ Allnews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau <\/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> 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\u00e9trangers via une SCI<\/span> \r\n                  <span class=\"ej-search-date-publication\">Septembre 2013  \/ 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 <\/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\/real-estate-halten-eines-zweitwohnsitzes-in-frankreich-durch-auslander-via-sci\/\"> \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 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