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.






















