• 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.

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  • 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

A Threat to Foreign Holding Companies Owned by French Residents

For several years, the French tax administration has intensified its scrutiny of holding companies owned by French tax residents.

Gathering evidence in the workplace: a frequently overlooked criminal risk

Swiss companies are regularly confronted with foreign requests for evidence without always understanding the potential criminal consequences.

France: what will taxation look like in 2026?

With no compromise reached within the allotted time frame, budget discussions will resume in January, bringing with them a host of uncertainties.

Company director and contract with oneself: Yes, but…

Case law has ultimately identified a number of important principles. A recent decision of the Federal Supreme Court helps illustrate the issues and shed light on the solutions adopted.

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.

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).

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.

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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*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).