FBT Attorneys-at-Law is a law firm based in Geneva and Paris

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.

Practice areas

Latest publications

Inheritance and banking information: what access do heirs have?

28 October 2025

The protection of banking information does not end with the account holder: Heirs must be patient and prove their entitlement to access It.

Red card in case of dormant cash

29 September 2025

The Paris Court of Appeal closes the door on eligibility for the ‘Dutreil’ scheme.

AMLA and criminal liability of companies in cases of money laundering

1 September 2025

Since its introduction into Swiss law on 1 October 2003, corporate criminal liability has given rise to little published case law, making its application uncertain.

International double taxation: behind the scenes of a discreet but decisive reversal

18 August 2025

In a recent decision, the French tax judge has secured cross-border transfers by recognising the right to full refund of foreign tax.

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The criminal liability chain and the punishability of the company

18 May 2026

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?

11 May 2026

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

4 May 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: