Practical guide to debt enforcement and bankruptcy law, release and suspensive effect

In terms of debt enforcement and bankruptcy law, the practices of certain cantonal jurisdictions (in particular those of Vaud and Zurich) have a direct impact on the complex and sensitive process of debt recovery.

Payment for overtime: general overview and tips

It is not uncommon for workloads to force employees to work overtime, at least from time to time. But what does the law say?

Online signature, electronic signature: what’s the difference?

There are a number of principles to bear in mind when deciding whether to sign online, so that the parties involved are aware of a number of points.

Non-French tax residents will be impacted by the reform of the French real estate wealth tax from 1 January 2024

In line with its reputation in tax matters, France has once again amended the rules applicable to the real estate wealth tax (hereinafter referred to as the “IFI”).

New developments in data protection

Today, data collection is a key development tool for businesses but it is also a source of great concern for individuals.

Echange international de renseignements fiscaux : mieux vaut agir tard que jamais

Bien que les contribuables mis en cause résident souvent à l’étranger, le droit suisse leur confère la possibilité de participer aux procédures en Suisse.

The « Dutreil » pact in an international context: a precautionary measure to effectively reduce the French tax cost of a company transfer

The fact that a company or its shareholders are located outside France sometimes makes people forget that French tax law imposes duties on gratuitous transfers in many cases, even though the deceased (or donor) is domiciled abroad. The surprise will be bitter for the heirs of an unprepared succession.

Perspectives is our annual news review.
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