Latest publications

Has the time come for luxury goods to be customised?
The Swiss Supreme Court has set the record straight on the right to customise luxury goods, particularly watches.

French debt and taxation: what can we expect?
After the surprise slippage in France's public deficit in 2023 (5.5% rather than the expected 4.9%), the debate on public finances is gaining momentum.

Switzerland and the United Kingdom have signed a mutual recognition agreement
Access to the UK financial market by Swiss providers under the Berne Financial Services Agreement: what does the future hold?

Signing a «Dutreil» pact before transferring a company
A precautionary measure to effectively reduce tax costs in a Franco-Swiss context.

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.






















