• FBT Attorneys-at-Law

    FBT lawyers and tax advisers have worked in banks, multinational companies, international trust companies, family offices, notary offices and law firms, in Switzerland, in France and in other countries.

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  • A law firm based in Geneva and Paris

    Founded in 1993, FBT Attorneys-at-Law (FBT) is a multidisciplinary law firm which operates in the financial and commercial sectors as well as in niche activities, with a predominantly cross-border dimension.

    Our team

  • Team specialisation and specialised group synergies

    Constant exchanges among these groups translates into continual sharing of up-to-date information in each area.

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Latest publications

Non-French tax residents will be impacted by the reform of the French real estate wealth tax from 1 January 2024

In line with its reputation in tax matters, France has once again amended the rules applicable to the real estate wealth tax (hereinafter referred to as the "IFI").
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New developments in data protection

Today, data collection is a key development tool for businesses but it is also a source of great concern for individuals.
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Echange international de renseignements fiscaux : mieux vaut agir tard que jamais

Bien que les contribuables mis en cause résident souvent à l'étranger, le droit suisse leur confère la possibilité de participer aux procédures en Suisse.
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The « Dutreil » pact in an international context: a precautionary measure to effectively reduce the French tax cost of a company transfer

The fact that a company or its shareholders are located outside France sometimes makes people forget that French tax law imposes duties on gratuitous transfers in many cases, even though the deceased (or donor) is domiciled abroad. The surprise will be bitter for the heirs of an unprepared succession.
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The criminal liability chain and the punishability of the company

The increase in proceedings for organisational failings calls for greater vigilance in the implementation of preventive measures.
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New ANRA: A barrier to cross-border mergers and acquisitions?

The Federal Council has opened a consultation on a preliminary draft revision of the Act on the Acquisition of Immovable Property in Switzerland by Foreign Non-Residents (ANRA).
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French case law updates on trusts and foundations for the year 2026

Since the start of 2026, there have been three notable judgments concerning the tax treatment of trusts and foundations under French tax law. Here is a summary of these three cases.
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Seven teams in Geneva and Paris

The firm’s organization comprises specialized and complementary legal teams working in two locations and focused on the following spheres of expertise:

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Current speaking engagements

Our lawyers actively participate in specialized conferences

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Latest publications and media

The criminal liability chain and the punishability of the company Mai 2026 / Allnews / White-collar crime , Droit pénal économique Jean-Marie Kiener , Théo Goetschin
New ANRA: A barrier to cross-border mergers and acquisitions? Mai 2026 / Allnews / Corporate and Commercial Marco Villa
French case law updates on trusts and foundations for the year 2026 Mai 2026 / Tax Alain Moreau
The criminal liability chain and money laundering by omission Avril 2026 / Allnews / White-collar crime , Droit pénal économique Théo Goetschin , Matthieu Tkatch
Swiss stablecoin: Switzerland is playing its trump card in the race for regulation Avril 2026 / Allnews / Banking and Finance Frédérique Bensahel

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*We certify that the data collected via this form will be treated in a strictly confidential manner and will not be sold or distributed to any third parties. All data collected on this website is protected by encryption (SSL certificate issued by: Let’s Encrypt Authority X3).