Latest publications

Liechtenstein Foundation: opportunities and constraints with regard to France and Switzerland
For almost 100 years, Liechtenstein has had a particularly sophisticated legal framework for foundations, whether private (particularly family foundations) or public.

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.

Transparency register: what changes in practice
The new register of beneficial owners has come into force. Companies and financial intermediaries must now comply with these new obligations.

Announcement of the Reopening of a Tax Regularisation Unit in France
This initiative comes against a backdrop of increased resources to combat tax fraud and continued international transparency in relation to taxpayers’ assets.

New transparency register: what are the implications for portfolio managers?
For portfolio managers, this register will constitute a new source of information in fulfilling their Anti-Money Laundering Act (AMLA) due diligence obligations.






















