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.
The criminal liability chain and searches
How should a company respond to a search? An overview of the rules governing the duty to hand over documents and the sealing of evidence.
The Tax Treatment of French Sociétés Civiles Immobilières (SCIs) in Switzerland
Many Swiss residents who own real estate in France hold such property through a French SCI.
The Non-Competition Clause in the Digital Age
Not all electronic signatures allow a non-compete clause to be validly concluded.
The Tricky Treatment of French SCIs in an International Context
Setting up a French SCI (real estate company) to acquire real estate is often presented as an efficient structuring tool […] However, this type of investment vehicle can entail numerous pitfalls, especially in a Franco-Swiss context…
The criminal liability chain and failure to report to MROS
Relationship managers, the compliance department and the institution itself are all exposed to criminal liability in the event of a failure to report to MROS.
Dutreil Pact: stricter, yet still essential
The Dutreil regime remains a highly valuable tool for business succession planning, including in a French-Swiss context, despite increasingly stringent requirements.
The criminal liability chain and verification of the BO’s identity
This fourth article in our series addresses the often-overlooked criminal risk associated with a lack of vigilance in financial transactions.
Founding member of the
