Latest publications

(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.

Churning objectivity: some useful parameters
In private law, churning is not a defined term, and the question of when an asset manager engages in behaviour that constitutes churning depends on several factors.

Focus on the French Finance Act 2025
The new Finance Act contains several measures affecting taxation of individuals.

France: Fines on declaration obligations of trusts and foundations
Failure to comply with the aforementioned reporting obligations may result in a fine of €20,000 per failure to report over a period of four years.

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.






















