• FBT Attorneys-at-Law

    FBT lawyers and tax advisers have worked in banks, multinational companies, international trust companies, family offices, notary offices and law firms, in Switzerland, in France and in other countries.

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  • A law firm based in Geneva and Paris

    Founded in 1993, FBT Attorneys-at-Law (FBT) is a multidisciplinary law firm which operates in the financial and commercial sectors as well as in niche activities, with a predominantly cross-border dimension.

    Our team

  • Team specialisation and specialised group synergies

    Constant exchanges among these groups translates into continual sharing of up-to-date information in each area.

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Latest publications

France: the appeal of universal taxation

The idea of introducing broader taxation on taxpayers leaving France is a recurring theme in tax news.
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Is there implicit subordination of shareholder loans made to a company in difficulty?

The Swiss Supreme Court has just handed down an interesting decision on the controversial question of whether and under what conditions loans from persons closely related to a company in difficulty are subordinated.
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Overview of the main French-Swiss tax news

The purpose of this study is to provide an overview of current tax developments in Switzerland and France on issues that may be of interest to both jurisdictions.
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(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.
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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.
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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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Financial intermediaries: the chain of criminal liability (part one)

A five-part series: from individual errors to organisational failings, how criminal risk materialises and what recent case law tells us.
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Seven teams in Geneva and Paris

The firm’s organization comprises specialized and complementary legal teams working in two locations and focused on the following spheres of expertise:

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Current speaking engagements

Our lawyers actively participate in specialized conferences

Our speaking engagements

Latest publications and media

Swiss stablecoin: Switzerland is playing its trump card in the race for regulation Avril 2026 / Allnews / Banking and Finance Frédérique Bensahel
French Real Estate Holding Companies (SCI): Key Pitfalls for Non Resident Investors Mars 2026 / Tax Focus / Tax Alain Moreau
Financial intermediaries: the chain of criminal liability (part one) Mars 2026 / Allnews / White-collar crime , Droit pénal économique Théo Goetschin
40%: the tax threshold that redefines French-Swiss teleworking! Mars 2026 / Allnews / Tax Stéphanie Barreira
A Threat to Foreign Holding Companies Owned by French Residents Février 2026 / Tax Focus / Tax Alain Moreau

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