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.
The Legal Characterisation of a Banking Relationship Through Indicia
Whether it is asset management, investment advice or execution-only services, everything ultimately depends on the indicia that characterise the relationship between a bank and its client.
Corporate criminal liability in case of money laundering and corruption
The legal treatment of money laundering has been evolving since the 1990s. The introduction of the Anti-Money Laundering Act (AMLA) in 1998 marked a major milestone.
Liechtenstein Foundation: opportunities and constraints with regard to France and Switzerland
For almost 100 years, Liechtenstein has had a particularly sophisticated legal framework for foundations, whether private (particularly family foundations) or public.
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.
The criminal liability chain and money laundering by omission
The tightening of anti-money laundering requirements is leading financial intermediaries to treat a lack of due diligence as an independent criminal risk.
Swiss stablecoin: Switzerland is playing its trump card in the race for regulation
Switzerland faces a dual challenge: maintaining its competitiveness and appeal whilst ensuring investor protection and the stability of the financial system.
French Real Estate Holding Companies (SCI): Key Pitfalls for Non Resident Investors
The purpose of this article is to provide a concise overview of the main pitfalls faced by investors who choose to structure their French property investments through an SCI.
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