• 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

France: the appeal of universal taxation

The idea of introducing broader taxation on taxpayers leaving France is a recurring theme in tax news.
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Is there implicit subordination of shareholder loans made to a company in difficulty?

The Swiss Supreme Court has just handed down an interesting decision on the controversial question of whether and under what conditions loans from persons closely related to a company in difficulty are subordinated.
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Overview of the main French-Swiss tax news

The purpose of this study is to provide an overview of current tax developments in Switzerland and France on issues that may be of interest to both jurisdictions.
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(Mixed) donation of a property and taxation of the gain

Taxation of property gains is deferred when the property is transferred by donation. A recent ruling by the Swiss Supreme Court clarifies the details.
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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

Our speaking engagements

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).