{"id":1531,"date":"2016-04-03T13:40:45","date_gmt":"2016-04-03T12:40:45","guid":{"rendered":"http:\/\/fbt-avocats.ch\/en\/?post_type=portfolio&#038;p=1531"},"modified":"2025-12-02T11:06:53","modified_gmt":"2025-12-02T10:06:53","slug":"michel-abt","status":"publish","type":"portfolio","link":"https:\/\/staging.fbt-avocats.ch\/en\/portfolio-item\/michel-abt\/","title":{"rendered":"Michel Abt"},"content":{"rendered":"<div id='full_slider_1'  class='avia-fullwidth-slider main_color avia-shadow av-medium-hide av-small-hide av-mini-hide  avia-builder-el-0  el_before_av_slideshow_full  avia-builder-el-first   container_wrap fullsize'  >\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jzwm0b3n-5a1e7a923afe3ad94be65e88d938aec6\">\n#top #wrap_all .avia-slideshow .av-slideshow-caption.av-jzwm0b3n-5a1e7a923afe3ad94be65e88d938aec6__0 .avia-caption-title{\ncolor:#ffffff;\n}\n#top .avia-slideshow .av-slideshow-caption.av-jzwm0b3n-5a1e7a923afe3ad94be65e88d938aec6__0 .avia-caption-content{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-slideshow av-jzwm0b3n-5a1e7a923afe3ad94be65e88d938aec6 avia-slideshow-no scaling av_slideshow_full avia-fade-slider av-medium-hide av-small-hide av-mini-hide av-slideshow-ui av-control-hidden av-no-slider-navigation av-hide-nav-arrows av-slideshow-manual av-loop-once av-loop-manual-endless av-default-height-applied   avia-slideshow-1' data-slideshow-options=\"{&quot;animation&quot;:&quot;fade&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:true,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 28.666666666667%;'><li  class='avia-slideshow-slide av-jzwm0b3n-5a1e7a923afe3ad94be65e88d938aec6__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '   ><img fetchpriority=\"high\" class=\"wp-image-29747 avia-img-lazy-loading-not-29747\"  src='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2025\/09\/MAB-2.png' width='2250' height='645' title='MAB' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><div class='av-slideshow-caption av-jzwm0b3n-5a1e7a923afe3ad94be65e88d938aec6__0 caption_fullwidth caption_right'><div class=\"container caption_container\"><div class=\"slideshow_caption\"><div class=\"slideshow_inner_caption\"><div class=\"slideshow_align_caption\"><h2 class='avia-caption-title '  itemprop=\"name\" >Michel Abt<\/h2><div class='avia-caption-content av_inherit_color'  itemprop=\"description\" ><p>Partner | Geneva<br \/>\n+41 22 849 60 40<br \/>\nmabt@fbt.ch<\/p>\n<\/div><a href='mailto:mabt@fbt.ch'  target=\"_blank\"  rel=\"noopener noreferrer\" class='avia-slideshow-button avia-button avia-color-theme-color-subtle avia-multi-slideshow-button' data-duration='800' data-easing='easeInOutQuad'>Send an email <\/a><a href='https:\/\/staging.fbt-avocats.ch\/en\/?id_contact=7&amp;download_vcard=1'  target=\"_blank\"  rel=\"noopener noreferrer\" class='avia-slideshow-button avia-button avia-color-theme-color-subtle avia-multi-slideshow-button avia-slideshow-button-2' data-duration='800' data-easing='easeInOutQuad'>Vcard<\/a><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\n<div id='full_slider_2'  class='avia-fullwidth-slider main_color avia-shadow av-desktop-hide av-small-hide av-mini-hide  avia-builder-el-1  el_after_av_slideshow_full  el_before_av_slideshow_full   slider-not-first container_wrap fullsize'  ><div  class='avia-slideshow av-jzwmhmxr-0d32c0aadc96777c7177fcb42affe163 avia-slideshow-no scaling av_slideshow_full avia-slide-slider av-desktop-hide av-small-hide av-mini-hide av-slideshow-ui av-control-default av-slideshow-manual av-loop-once av-loop-manual-endless av-default-height-applied   avia-slideshow-2' data-slideshow-options=\"{&quot;animation&quot;:&quot;slide&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:false,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 75%;'><li  class='avia-slideshow-slide av-jzwmhmxr-0d32c0aadc96777c7177fcb42affe163__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-2' class='avia-slide-wrap '   ><img fetchpriority=\"high\" class=\"wp-image-30046 avia-img-lazy-loading-not-30046\"  src='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2025\/09\/MAB-3.png' width='1000' height='750' title='MAB' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div><\/div>\n<div id='full_slider_3'  class='avia-fullwidth-slider main_color avia-shadow av-desktop-hide av-medium-hide  avia-builder-el-2  el_after_av_slideshow_full  el_before_av_submenu   slider-not-first container_wrap fullsize'  ><div  class='avia-slideshow av-jzwmhmxr-c4f426c02985c9e00c375f88ad92b4c3 avia-slideshow-no scaling av_slideshow_full avia-slide-slider av-desktop-hide av-medium-hide av-slideshow-ui av-control-default av-slideshow-manual av-loop-once av-loop-manual-endless av-default-height-applied   avia-slideshow-3' data-slideshow-options=\"{&quot;animation&quot;:&quot;slide&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:false,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 100%;'><li  class='avia-slideshow-slide av-jzwmhmxr-c4f426c02985c9e00c375f88ad92b4c3__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-3' class='avia-slide-wrap '   ><img fetchpriority=\"high\" class=\"wp-image-29925 avia-img-lazy-loading-not-29925\"  src='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2025\/09\/Michel-Abt-1.png' width='800' height='800' title='Michel-Abt' alt='Michel Abt'  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div><\/div>\n<div class='clear'><\/div><div id='sub_menu1'  class='av-submenu-container av-m0m7w4j6-4da9a070cf77a9f89c6881fa7a132616 main_color  avia-builder-el-3  el_after_av_slideshow_full  el_before_av_heading  av-sticky-submenu submenu-not-first container_wrap fullsize' style='z-index:301' ><div class='container av-menu-mobile-disabled av-submenu-pos-center'><ul id='av-custom-submenu-1' class='av-subnav-menu' role='menu'>\n<li class='menu-item av-10rtvf7-0bd12b845d0346df1137e1ce7c41e0e5 menu-item-top-level menu-item-top-level-1' role='menuitem'><a href='#top'  ><span class='avia-bullet'><\/span><span class='avia-menu-text'>Contact<\/span><\/a><\/li>\n<li class='menu-item av-1gg2ei8-a313c1f8073e8e0fbaf73f303849383d menu-item-top-level menu-item-top-level-2' role='menuitem'><a href='#competence'  ><span class='avia-bullet'><\/span><span class='avia-menu-text'>Expertise<\/span><\/a><\/li>\n<li class='menu-item av-17xv634-6b80370e8dd015e7ba578a71c0b7f6a0 menu-item-top-level menu-item-top-level-3' role='menuitem'><a href='#cv'  ><span class='avia-bullet'><\/span><span class='avia-menu-text'>Resume<\/span><\/a><\/li>\n<li class='menu-item av-pl25rk-f68f19a29005a5fbf1a48e48a6735526 menu-item-top-level menu-item-top-level-4' role='menuitem'><a href='https:\/\/www.linkedin.com\/in\/michel-abt-6b1619176\/'  target=\"_blank\"  rel=\"noopener noreferrer\" ><span class='avia-bullet'><\/span><span class='avia-menu-text'>LinkedIn<\/span><\/a><\/li>\n<\/ul><\/div><\/div><div class='sticky_placeholder'><\/div><div id='after_submenu_1'  class='main_color av_default_container_wrap container_wrap fullsize'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-1531'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-507a4dee8986c6c5f67ba70becc6e703\">\n#top .av-special-heading.av-av_heading-507a4dee8986c6c5f67ba70becc6e703{\npadding-bottom:0;\n}\nbody .av-special-heading.av-av_heading-507a4dee8986c6c5f67ba70becc6e703 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-av_heading-507a4dee8986c6c5f67ba70becc6e703 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-507a4dee8986c6c5f67ba70becc6e703 av-special-heading-h1 blockquote modern-quote modern-centered  avia-builder-el-4  el_after_av_submenu  el_before_av_hr  avia-builder-el-first  av-desktop-hide'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Michel Abt<\/h1><div class='av-subheading av-subheading_below'><p>Partner | Geneva<\/p>\n<\/div><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jue2njy8-0d772e6fb08857b99e1ad5955fce63df\">\n#top .hr.hr-invisible.av-jue2njy8-0d772e6fb08857b99e1ad5955fce63df{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-jue2njy8-0d772e6fb08857b99e1ad5955fce63df hr-invisible  avia-builder-el-5  el_after_av_heading  el_before_av_textblock  av-desktop-hide av-medium-hide av-small-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-2ww7tt-44415773284c5e8bfae76f80ed858d1c '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='av-desktop-hide avia_textblock'  itemprop=\"text\" ><p style=\"text-align: center;\">+41 22 849 60 40<br \/>\n<a href=\"mailto:mabt@fbt.ch\">mabt@fbt.ch<\/a><\/p>\n<\/div><\/section>\n<div  class='avia-buttonrow-wrap av-k0pblb3u-67ad9170d91c8a10bc928dc155f879a9 avia-buttonrow-center  avia-builder-el-7  el_after_av_textblock  el_before_av_section  avia-builder-el-last  av-desktop-hide'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1bhzngw-fa3e6cacba422d22765b0c51555e4eee\">\n#top #wrap_all .avia-button.av-1bhzngw-fa3e6cacba422d22765b0c51555e4eee{\nmargin-bottom:5px;\nmargin-right:3px;\nmargin-left:3px;\n}\n<\/style>\n<a href='https:\/\/staging.fbt-avocats.ch\/en\/?id_contact=7&amp;download_vcard=1'  class='avia-button av-1bhzngw-fa3e6cacba422d22765b0c51555e4eee avia-icon_select-yes-left-icon avia-size-medium av-icon-on-hover avia-color-dark'   aria-label=\"vCard\"><span class='avia_button_icon avia_button_icon_left avia-iconfont avia-font-entypo-fontello' data-av_icon='\ue840' data-av_iconfont='entypo-fontello' ><\/span><span class='avia_iconbox_title' >vCard<\/span><\/a>\n<\/div>\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='competence'  class='avia-section av-8hswd6-337bab2c9e8955ecfd633959396212b0 main_color avia-section-large avia-no-border-styling  avia-builder-el-8  el_after_av_buttonrow  el_before_av_section  avia-bg-style-scroll container_wrap fullsize'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-1531'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jue2inuw-924e06d8df63b30a53f7c57be4b65d8a\">\n.flex_column.av-jue2inuw-924e06d8df63b30a53f7c57be4b65d8a{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-jue2inuw-924e06d8df63b30a53f7c57be4b65d8a av_one_full  avia-builder-el-9  el_before_av_two_third  avia-builder-el-first  first flex_column_div av-animated-generic top-to-bottom av-zero-column-padding  '     ><section  class='av_textblock_section av-2ww7tt-7875c39ba456370010ab510e8617a56e '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: left;\"><strong>Practice areas:<\/strong> <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/competence\/tax-and-corporate-lawyers\/\">Tax (Head\u00a0of\u00a0practice)<\/a>,\u00a0<a href=\"https:\/\/staging.fbt-avocats.ch\/en\/competence\/banking-and-finance\/\">Banking and Finance<\/a>,\u00a0<a href=\"https:\/\/staging.fbt-avocats.ch\/en\/competence\/family-estate\/\">Family Estate Law<\/a><\/p>\n<p style=\"text-align: left;\"><strong>Languages:<\/strong> French,\u00a0English,\u00a0German,\u00a0Swiss-German<\/p>\n<\/div><\/section><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-18fvr6u-bacec399fc9d5769465d34dd8a941026\">\n.flex_column.av-18fvr6u-bacec399fc9d5769465d34dd8a941026{\nborder-radius:0px 0px 0px 0px;\npadding:30px 30px 30px 30px;\n}\n<\/style>\n<div  class='flex_column av-18fvr6u-bacec399fc9d5769465d34dd8a941026 av_two_third  avia-builder-el-11  el_after_av_one_full  el_before_av_one_third  first flex_column_div av-animated-generic top-to-bottom  column-top-margin'     ><section  class='av_textblock_section av-aetxu-7f1035c1649d91975d38daa9d5866b90 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><h3 style=\"text-align: left;\">EXPERTISE<\/h3>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-aetxu-7f1035c1649d91975d38daa9d5866b90 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p><strong>Michel Abt<\/strong>\u00a0is the co-head of the Tax Group and a member of the Banking &amp; Finance Group.<\/p>\n<p>He advises both natural persons and legal entities such as banks, family offices and trusts, as well as investors and administrators whether in Switzerland or abroad, with a specific emphasis on asset holding structures.<\/p>\n<p>Since 2009, Michel Abt has been advising a large number of French clients in their regularization process and has assisted them with their tax optimisation. He thus addresses all tax matters arising therefrom such as gift and inheritance issues in a cross-border perspective. He also assists clients in their voluntary disclosure to Swiss authorities as well as to foreign authorities enducting the same disclosure programmes, particularly in Italy.<\/p>\n<p>Michel Abt has significant expertise in negotiating tax rulings with various Swiss tax authorities (Geneva, Vaud, Valais, Lucerne, Schwyz, etc.) for the account of foreign high net worth clients wishing to settle in Switzerland. He assists them in their asset restructuring before their relocation and within their estate and succession planning.<\/p>\n<p>Furthermore, Michel Abt advises inheritors in the context of their international, multi-jurisdictional and complex successions both in a legal and fiscal perspective. He also advises on artistic heritages, their mode of ownership, their transmission and their sale.<\/p>\n<p>Finally, Michel Abt is an expert in financial market regulation, particularly in investment funds.<\/p>\n<\/div><\/section><\/p><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1ybsnc-86493238b803b1ed967405a913b5cc87\">\n.flex_column.av-1ybsnc-86493238b803b1ed967405a913b5cc87{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-1ybsnc-86493238b803b1ed967405a913b5cc87 av_one_third  avia-builder-el-14  el_after_av_two_third  el_before_av_two_third  flex_column_div av-zero-column-padding  column-top-margin'     ><div  class='avia-slideshow av-ltyge8aq-8718526fd6f80626aa4e32cf90bfaf2a avia-slideshow-no scaling av_slideshow avia-fade-slider  avia-builder-el-15  avia-builder-el-no-sibling  av-mini-hide av-slideshow-ui av-control-default av-slideshow-autoplay av-loop-endless av-loop-manual-endless av-default-height-applied avia-slideshow-4' data-slideshow-options=\"{&quot;animation&quot;:&quot;fade&quot;,&quot;autoplay&quot;:true,&quot;loop_autoplay&quot;:&quot;endless&quot;,&quot;interval&quot;:10,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:false,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 125%;'><li  class='avia-slideshow-slide av-ltyge8aq-8718526fd6f80626aa4e32cf90bfaf2a__0  slide-1 slide-odd'><div data-rel='slideshow-4' class='avia-slide-wrap '   ><img fetchpriority=\"high\" class=\"wp-image-28081 avia-img-lazy-loading-not-28081\"  src='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2025\/02\/MAB1.png' width='1200' height='1500' title='MAB1' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><li  class='avia-slideshow-slide av-ltyge8aq-8718526fd6f80626aa4e32cf90bfaf2a__1  slide-2 slide-even'><div data-rel='slideshow-4' class='avia-slide-wrap '   ><img fetchpriority=\"high\" class=\"wp-image-26193 avia-img-lazy-loading-not-26193\"  src='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2024\/10\/MAB1.png' width='1200' height='1500' title='MAB1' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><li  class='avia-slideshow-slide av-ltyge8aq-8718526fd6f80626aa4e32cf90bfaf2a__2  slide-3 slide-odd'><div data-rel='slideshow-4' class='avia-slide-wrap '   ><img fetchpriority=\"high\" class=\"wp-image-26197 avia-img-lazy-loading-not-26197\"  src='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2024\/10\/MAB3.png' width='1200' height='1500' title='MAB3' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><li  class='avia-slideshow-slide av-ltyge8aq-8718526fd6f80626aa4e32cf90bfaf2a__3  slide-4 slide-even'><div data-rel='slideshow-4' class='avia-slide-wrap '   ><img fetchpriority=\"high\" class=\"wp-image-26195 avia-img-lazy-loading-not-26195\"  src='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2024\/10\/MAB2.png' width='1200' height='1500' title='MAB2' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><div class='avia-slideshow-arrows avia-slideshow-controls' ><a href='#prev' class='prev-slide  avia-svg-icon avia-font-svg_entypo-fontello' data-av_svg_icon='left-open-big' data-av_iconset='svg_entypo-fontello' tabindex='-1' title=\"Previous\"><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"15\" height=\"32\" viewBox=\"0 0 15 32\" preserveAspectRatio=\"xMidYMid meet\" aria-labelledby='av-svg-title-1' aria-describedby='av-svg-desc-1' role=\"graphics-symbol\" aria-hidden=\"true\">\n<title id='av-svg-title-1'>Previous<\/title>\n<desc id='av-svg-desc-1'>Previous<\/desc>\n<path d=\"M14.464 27.84q0.832 0.832 0 1.536-0.832 0.832-1.536 0l-12.544-12.608q-0.768-0.768 0-1.6l12.544-12.608q0.704-0.832 1.536 0 0.832 0.704 0 1.536l-11.456 11.904z\"><\/path>\n<\/svg><span class='avia_hidden_link_text'>Previous<\/span><\/a><a href='#next' class='next-slide  avia-svg-icon avia-font-svg_entypo-fontello' data-av_svg_icon='right-open-big' data-av_iconset='svg_entypo-fontello' tabindex='-1' title=\"Next\"><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"15\" height=\"32\" viewBox=\"0 0 15 32\" preserveAspectRatio=\"xMidYMid meet\" aria-labelledby='av-svg-title-2' aria-describedby='av-svg-desc-2' role=\"graphics-symbol\" aria-hidden=\"true\">\n<title id='av-svg-title-2'>Next<\/title>\n<desc id='av-svg-desc-2'>Next<\/desc>\n<path d=\"M0.416 27.84l11.456-11.84-11.456-11.904q-0.832-0.832 0-1.536 0.832-0.832 1.536 0l12.544 12.608q0.768 0.832 0 1.6l-12.544 12.608q-0.704 0.832-1.536 0-0.832-0.704 0-1.536z\"><\/path>\n<\/svg><span class='avia_hidden_link_text'>Next<\/span><\/a><\/div><div class='avia-slideshow-dots avia-slideshow-controls'><a href='#1' class='goto-slide active' >1<\/a><a href='#2' class='goto-slide ' >2<\/a><a href='#3' class='goto-slide ' >3<\/a><a href='#4' class='goto-slide ' >4<\/a><\/div><\/div><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-eft49-bcbca66d6b2f78014a024cd8089b7345\">\n.flex_column.av-eft49-bcbca66d6b2f78014a024cd8089b7345{\nborder-radius:5px 5px 30px 5px;\npadding:30px 30px 30px 30px;\nbackground-color:#f2f2f2;\n}\n<\/style>\n<div  class='flex_column av-eft49-bcbca66d6b2f78014a024cd8089b7345 av_two_third  avia-builder-el-16  el_after_av_one_third  avia-builder-el-last  first flex_column_div av-animated-generic bottom-to-top  column-top-margin'     ><section  class='av_textblock_section av-aetxu-7f1035c1649d91975d38daa9d5866b90 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><h3>AREAS OF EXPERTISE<\/h3>\n<\/div><\/section><br \/>\n<div  class='avia-icon-list-container av-jue3hdvc-f74547ff59fa6245eae8229a0a325dec  avia-builder-el-18  el_after_av_textblock  avia-builder-el-last '><ul class='avia-icon-list avia_animate_when_almost_visible avia-icon-list-left av-iconlist-small av-jue3hdvc-f74547ff59fa6245eae8229a0a325dec avia-iconlist-animate'>\n<li><div class='iconlist_icon av-4digzf-d518110cd2ab8585a51d7f5795e39939 avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue885' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/div><article class=\"article-icon-entry \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: Tax law, in particular :\"><div class='av_iconlist_title iconlist_title_small  '  itemprop=\"headline\" >Tax law, in particular :<\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><ul>\n<li>Natural persons taxation (including tax engineering and wealth management, transmission and protection of assets, delocalisation et tax status)<\/li>\n<li>Companies and managerial taxation<\/li>\n<li>Property taxation (including structuration of real estate investments, and their financing)<\/li>\n<li>Collective investment schemes taxation<\/li>\n<li>Tax procedures (including unsolicited announcements and tax amnesties)<\/li>\n<\/ul>\n<\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><div class='iconlist_icon av-2hq21n-cd2186ae323584fb221f0f5b4729d399 avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue885' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/div><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: Banking and financial regulations, in particular in relation to collective investments schemes (securities and real estate funds)\"><div class='av_iconlist_title iconlist_title_small  '  itemprop=\"headline\" >Banking and financial regulations, in particular in relation to collective investments schemes (securities and real estate funds)<\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<\/ul><\/div><\/p><\/div>\n\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='av_section_2'  class='avia-section av-tsvp0w-e10d203ae438d0eaecb527a7695576d3 main_color avia-section-default avia-no-border-styling  avia-builder-el-19  el_after_av_section  el_before_av_section  avia-bg-style-scroll container_wrap fullsize'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-1531'><div class='entry-content-wrapper clearfix'>\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='cv'  class='avia-section av-7eyht-d543312c3427c98ff1b6b90335ef37de alternate_color avia-section-default avia-no-border-styling  avia-builder-el-20  el_after_av_section  avia-builder-el-last  avia-bg-style-scroll container_wrap fullsize'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-1531'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jsl0pseh-6e04d322d315b3c37bf9f8a55b5a6eff\">\n.flex_column.av-jsl0pseh-6e04d322d315b3c37bf9f8a55b5a6eff{\nborder-radius:0px 0px 0px 0px;\npadding:50px 50px 50px 50px;\n}\n<\/style>\n<div  class='flex_column av-jsl0pseh-6e04d322d315b3c37bf9f8a55b5a6eff av_one_full  avia-builder-el-21  el_before_av_one_third  avia-builder-el-first  first flex_column_div  '     ><div  class='tabcontainer av-2gao7m-4bcdff530d5c611c3f96b01aa2b1cef8 sidebar_tab sidebar_tab_left  avia-builder-el-22  avia-builder-el-no-sibling  noborder_tabs'>\n<section class='av_tab_section av_tab_section av-2k6d23-d2a898290b741cc319b3cbd0e465233c'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div id='tab-id-1-tab' class='tab active_tab' role='tab' aria-selected=\"true\" tabindex=\"0\" data-fake-id='#tab-id-1' aria-controls='tab-id-1-content'  itemprop=\"headline\" >Education and Professional Experience<\/div><div id='tab-id-1-content' class='tab_content active_tab_content' role='tabpanel' aria-labelledby='tab-id-1-tab' aria-hidden=\"false\"><div class='tab_inner_content invers-color'  itemprop=\"text\" ><p><strong>Since 2010<br \/>\n<\/strong>Partner, FBT Avocats SA, Geneva<\/p>\n<p><strong>2001-2010<br \/>\n<\/strong>Associate, FBT Avocats SA, Geneva<\/p>\n<p><strong>2001<br \/>\n<\/strong>Admission to the Geneva Bar<\/p>\n<p><strong>1998-2000<br \/>\n<\/strong>Trainee Lawyer, Geneva<\/p>\n<p><strong>1998<br \/>\n<\/strong>Law degree, University of Geneva<\/p>\n<p><strong>1994-1998<br \/>\n<\/strong> Litigation department of a Real Estate agency, Geneva<\/p>\n<p><strong>1991<br \/>\n<\/strong> 3\/4 degree in Humanities (General History), University of Geneva<\/p>\n<p><strong>1990<br \/>\n<\/strong>Half degree in Humanities (English, History and German), University of Geneva<\/p>\n<\/div><\/div><\/section>\n<section class='av_tab_section av_tab_section av-quo9m-3c55647a1381c4910018f4458f6f997a'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div id='tab-id-2-tab' class='tab' role='tab' aria-selected=\"false\" tabindex=\"0\" data-fake-id='#tab-id-2' aria-controls='tab-id-2-content'  itemprop=\"headline\" >Memberships<\/div><div id='tab-id-2-content' class='tab_content' role='tabpanel' aria-labelledby='tab-id-2-tab' aria-hidden=\"true\"><div class='tab_inner_content invers-color'  itemprop=\"text\" ><p>Geneva Bar Association<\/p>\n<p>Swiss Bar Association<\/p>\n<p>Association genevoise de droit des affaires (AGDA)<\/p>\n<p>Association of international Business Lawyers (AIBL)<\/p>\n<p>Swiss Funds and Asset Management Association (SFAMA)<\/p>\n<p>International Bar Association (IBA)<\/p>\n<p>Estate Planning Skill Group (EPSG)<\/p>\n<\/div><\/div><\/section>\n<section class='av_tab_section av_tab_section av-j3f0y-889d402bca94ab3ecc05b3eee6bfd73f'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div id='tab-id-3-tab' class='tab' role='tab' aria-selected=\"false\" tabindex=\"0\" data-fake-id='#tab-id-3' aria-controls='tab-id-3-content'  itemprop=\"headline\" >Publications<\/div><div id='tab-id-3-content' class='tab_content' role='tabpanel' aria-labelledby='tab-id-3-tab' aria-hidden=\"true\"><div class='tab_inner_content invers-color'  itemprop=\"text\" >    <div id=\"ej-search-result\">\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/tax-assistance-accorded-switzerland-new-dangers\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-publication-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">Tax Assistance Accorded by Switzerland: the (New) Dangers<\/span>\r\n                  <span class=\"ej-search-date-publication\">Novembre 2019  \/ BSL Banking in Switzerland and Liechstenstein  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Jean-Luc Bochatay , Michel Abt <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/swiss-new-rules-on-marketing-of-collective-investment-schemes-to-qualified-investors\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-publication-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">Swiss new rules on marketing of collective investment schemes to qualified investors<\/span>\r\n                  <span class=\"ej-search-date-publication\">Mai 2014  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Banking and Finance <\/span>\r\n                  <span class=\"ej-search-auteur\"> Fr\u00e9d\u00e9rique Bensahel , Michel Abt <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/marketing-vente-de-fonds-de-placement-gerants-independants-situez\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-publication-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">Marketing et vente de fonds de placement : g\u00e9rants ind\u00e9pendants o\u00f9 vous situez-vous ?<\/span>\r\n                  <span class=\"ej-search-date-publication\">Octobre 2013  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Banking and Finance <\/span>\r\n                  <span class=\"ej-search-auteur\"> Fr\u00e9d\u00e9rique Bensahel , Michel Abt <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/loi-placements-collectifs-lpcc-loi-federale-23-juin-2006-placements-collectifs-de-capitaux\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-publication-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">Loi sur les placements collectifs (LPCC): loi f\u00e9d\u00e9rale du 23 juin 2006 sur les placements collectifs de capitaux<\/span>\r\n                  <span class=\"ej-search-date-publication\">Octobre 2012  \/ St\u00e4mpfli Editions (Berne)  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Banking and Finance <\/span>\r\n                  <span class=\"ej-search-auteur\"> Fr\u00e9d\u00e9rique Bensahel , Marco Villa , Michel Abt , FBT Avocats <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/fonds-immobiliers-fausse-bonne-idee-investisseurs-etrangers\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-publication-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">Fonds immobiliers : Une fausse bonne id\u00e9e pour les investisseurs \u00e9trangers ?<\/span>\r\n                  <span class=\"ej-search-date-publication\">Octobre 2010  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Banking and Finance , Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Marco Villa , Michel Abt <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/fonds-immobiliers-suisse-apercu-general\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-publication-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">Les fonds immobiliers en Suisse: aper\u00e7u g\u00e9n\u00e9ral<\/span>\r\n                  <span class=\"ej-search-date-publication\">Juin 2010  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Banking and Finance <\/span>\r\n                  <span class=\"ej-search-auteur\"> Michel Abt <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/the-abolition-of-the-swiss-finish-and-side-pockets-under-swiss-law\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-publication-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">The abolition of the &quot;Swiss Finish&quot; and &quot;Side Pockets&quot; under Swiss law<\/span>\r\n                  <span class=\"ej-search-date-publication\">Ao\u00fbt 2009  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Banking and Finance <\/span>\r\n                  <span class=\"ej-search-auteur\"> Fr\u00e9d\u00e9rique Bensahel , Michel Abt <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n        <\/div> \r\n\n<\/div><\/div><\/section>\n<section class='av_tab_section av_tab_section av-fa8r6-ad3b87d17de6749d83de756f698b0ea1'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div id='tab-id-4-tab' class='tab' role='tab' aria-selected=\"false\" tabindex=\"0\" data-fake-id='#tab-id-4' aria-controls='tab-id-4-content'  itemprop=\"headline\" >Speaking Engagements<\/div><div id='tab-id-4-content' class='tab_content' role='tabpanel' aria-labelledby='tab-id-4-tab' aria-hidden=\"true\"><div class='tab_inner_content invers-color'  itemprop=\"text\" >    <div id=\"ej-search-result\">\r\n               <div  class=\"ej-search-result-item\">\r\n                            <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/conference-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">16 february 2026 - Journ\u00e9e de Droit Fiscal - UNIGE<\/span>\r\n                  <span class=\"ej-search-date-publication\"> UNIGE  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Michel Abt , Corentin Pfeiffer <\/span>\r\n                <\/div>\r\n                        <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n                            <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/conference-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">09 septembre 2025 \u2013 Webinaire ASG \u2013 Webinaire fiscal<\/span>\r\n                  <span class=\"ej-search-date-publication\"> ASG  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Michel Abt <\/span>\r\n                <\/div>\r\n                        <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n                            <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/conference-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">1er avril 2025 \u2013 Webinaire ASG et FBT Avocats SA \u2013 Fiscalit\u00e9 des investissements<\/span>\r\n                  <span class=\"ej-search-date-publication\"> ASG  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Michel Abt <\/span>\r\n                <\/div>\r\n                        <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n                            <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/conference-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">15 octobre 2024 \u2013 Webinaire ASG et FBT Avocats SA - Imp\u00f4t sur la fortune &amp; bouclier fiscal \u2013 sp\u00e9cificit\u00e9s cantonales (GE, VD, VS et BE)<\/span>\r\n                  <span class=\"ej-search-date-publication\"> ASG  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Michel Abt <\/span>\r\n                <\/div>\r\n                        <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n                            <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/conference-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">13 juin 2024 \u2013 Webinaire ASG et FBT Avocats SA - Transmettre son entreprise dans un contexte international : R\u00e9flexions sur le bon usage du dispositif \u00ab Dutreil \u00bb<\/span>\r\n                  <span class=\"ej-search-date-publication\"> ASG  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Michel Abt , J\u00e9r\u00f4me Bissardon <\/span>\r\n                <\/div>\r\n                        <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n                            <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/conference-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">30 mai 2024 \u2013 Webinaire ASG et FBT Avocats SA - Transmission de patrimoine \u2013 dont l\u2019entreprise \u2013 dans un contexte familial Aspects civils et fiscaux<\/span>\r\n                  <span class=\"ej-search-date-publication\"> ASG  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Michel Abt <\/span>\r\n                <\/div>\r\n                        <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n                            <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/conference-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">13 au 19 septembre 2013 - R\u00e8gles sur la distribution de fonds de placement, projet de loi sur les services financiers : incidences sur les g\u00e9rants ind\u00e9pendants?<\/span>\r\n                  <span class=\"ej-search-date-publication\"> Invest 13  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Banking and Finance <\/span>\r\n                  <span class=\"ej-search-auteur\"> Michel Abt <\/span>\r\n                <\/div>\r\n                        <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n                            <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/conference-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">13 au 19 septembre 2013 - Distribution de placements collectifs de capitaux \/ projet de loi sur les services financiers : incidence sur les g\u00e9rants ind\u00e9pendants<\/span>\r\n                  <span class=\"ej-search-date-publication\"> Invest 13  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Banking and Finance <\/span>\r\n                  <span class=\"ej-search-auteur\"> Fr\u00e9d\u00e9rique Bensahel , Michel Abt <\/span>\r\n                <\/div>\r\n                        <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n                            <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/conference-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">16 avril 2013 - La distribution de placements collectifs de capitaux selon la LPPC r\u00e9vis\u00e9e<\/span>\r\n                  <span class=\"ej-search-date-publication\"> Academy et Finance  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Banking and Finance <\/span>\r\n                  <span class=\"ej-search-auteur\"> Fr\u00e9d\u00e9rique Bensahel , Michel Abt <\/span>\r\n                <\/div>\r\n                        <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n                            <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/conference-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">12 mars 2013 - R\u00e9vision de la loi sur les placements collectifs de capitaux<\/span>\r\n                  <span class=\"ej-search-date-publication\"> Conf\u00e9rence donn\u00e9e \u00e0 la demande d\u2019une banque priv\u00e9e  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Banking and Finance <\/span>\r\n                  <span class=\"ej-search-auteur\"> Fr\u00e9d\u00e9rique Bensahel , Michel Abt <\/span>\r\n                <\/div>\r\n                        <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n                            <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/conference-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">13 novembre 2012 - R\u00e9vision de la loi sur les placements collectifs de capitaux: nouveaut\u00e9s du 28 septembre 2012<\/span>\r\n                  <span class=\"ej-search-date-publication\"> Event LPCC  <\/span>\r\n                  <span class=\"ej-search-competence\">  <\/span>\r\n                  <span class=\"ej-search-auteur\"> Michel Abt <\/span>\r\n                <\/div>\r\n                        <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n                            <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/conference-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">11 octobre 2012 - R\u00e9vision de la loi sur les placements collectifs de capitaux et r\u00e9trocessions : quelles perspectives pour les g\u00e9rants ind\u00e9pendants ?<\/span>\r\n                  <span class=\"ej-search-date-publication\"> Invest12  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Banking and Finance <\/span>\r\n                  <span class=\"ej-search-auteur\"> Fr\u00e9d\u00e9rique Bensahel , Michel Abt <\/span>\r\n                <\/div>\r\n                        <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n                            <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/conference-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">28 septembre 2012 - R\u00e9vision de la loi sur les placements collectifs de capitaux<\/span>\r\n                  <span class=\"ej-search-date-publication\"> Event LPCC  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Banking and Finance <\/span>\r\n                  <span class=\"ej-search-auteur\"> Fr\u00e9d\u00e9rique Bensahel , Michel Abt <\/span>\r\n                <\/div>\r\n                        <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n                            <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/conference-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">9 et 24 f\u00e9vrier 2012 - Autor\u00e9gulation : cours donn\u00e9s dans le cadre de la formation de \u00ab Swiss fund Officer \u00bb de la Swiss Fund Academy<\/span>\r\n                  <span class=\"ej-search-date-publication\"> Swiss Fund Academy  <\/span>\r\n                  <span class=\"ej-search-competence\">  <\/span>\r\n                  <span class=\"ej-search-auteur\"> Michel Abt <\/span>\r\n                <\/div>\r\n                        <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n                            <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/conference-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">6 mai 2010 - Relocation to Switzerland \u2013 Identification of tax and regulatory issues : conf\u00e9rence en collaboration avec la banque Lombard Odier Darier Hentsch et l\u2019Etude Laven Partners<\/span>\r\n                  <span class=\"ej-search-date-publication\"> Identification of tax and regulatory issues : conf\u00e9rence en collaboration avec la banque Lombard Odier Darier Hentsch et l\u2019Etude Laven Partners  <\/span>\r\n                  <span class=\"ej-search-competence\">  <\/span>\r\n                  <span class=\"ej-search-auteur\"> Michel Abt <\/span>\r\n                <\/div>\r\n                        <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n                            <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/conference-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">19 novembre 2008 - Fonds immobiliers selon la nouvelle LPCC Conf\u00e9rence Academy &amp; Finance<\/span>\r\n                  <span class=\"ej-search-date-publication\"> Academy et Finance  <\/span>\r\n                  <span class=\"ej-search-competence\">  <\/span>\r\n                  <span class=\"ej-search-auteur\"> Michel Abt <\/span>\r\n                <\/div>\r\n                        <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n        <\/div> \r\n\n<\/div><\/div><\/section>\n<section class='av_tab_section av_tab_section av-2o0e6z-ec3b217dcb4576a3e8d144d8fe54f7b3'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div id='tab-id-5-tab' class='tab' role='tab' aria-selected=\"false\" tabindex=\"0\" data-fake-id='#tab-id-5' aria-controls='tab-id-5-content'  itemprop=\"headline\" >Media<\/div><div id='tab-id-5-content' class='tab_content' role='tabpanel' aria-labelledby='tab-id-5-tab' aria-hidden=\"true\"><div class='tab_inner_content invers-color'  itemprop=\"text\" >    <div id=\"ej-search-result\">\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/the-fbt-avocats-team-has-been-distinguished-by-the-best-lawyers-in-switzerland-peer-review-2026-edition\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">The FBT Avocats SA team has been distinguished by The Best Lawyers in Switzerland Peer Review (2026 Edition)<\/span>\r\n                  <span class=\"ej-search-date-publication\">Juillet 2025  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Banking and Finance , Corporate and Commercial , Litigation and Arbitration , Tax , Family Estate , Labour and social insurance <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Fr\u00e9d\u00e9rique Bensahel , Jean-Luc Bochatay , Marco Villa , Michel Abt , Serge Fasel <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/tour-dhorizon-principales-actualites-fiscales-franco-suisses\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">Overview of the main French-Swiss tax news<\/span>\r\n                  <span class=\"ej-search-date-publication\">Mai 2025  \/ LexisNexis  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Michel Abt <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/donation-mixte-dun-bien-immobilier-imposition-gain\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">(Mixed) donation of a property and taxation of the gain<\/span>\r\n                  <span class=\"ej-search-date-publication\">Mai 2025  \/ Allnews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Michel Abt <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/fbt-avocats-is-pleased-to-announce-its-recognition-as-a-leading-firm-in-the-2025-edition-of-chambers-and-partners-europe-guide\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">FBT Avocats SA is pleased to announce its recognition as a Leading Firm in the 2025 edition of Chambers and Partners Europe Guide<\/span>\r\n                  <span class=\"ej-search-date-publication\">Avril 2025  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Banking and Finance <\/span>\r\n                  <span class=\"ej-search-auteur\"> Fr\u00e9d\u00e9rique Bensahel , Michel Abt <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/chambers-and-partners-have-released-their-2025-rankings-and-fbt-avocats-has-been-distinguished-as-a-leading-law-firm\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">Chambers and Partners have released their 2025 rankings and FBT Avocats SA has been distinguished as a leading law firm<\/span>\r\n                  <span class=\"ej-search-date-publication\">Mars 2025  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Banking and Finance , Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Fr\u00e9d\u00e9rique Bensahel , Michel Abt <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/echange-international-de-renseignements-fiscaux-mieux-vaut-agir-tard-jamais\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">Echange international de renseignements fiscaux : mieux vaut agir tard que jamais<\/span>\r\n                  <span class=\"ej-search-date-publication\">D\u00e9cembre 2023  \/ Allnews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Michel Abt <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/entraide-fiscale-internationale-droits-proceduraux-tiers-subissent-nouvelle-restriction\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">Entraide fiscale internationale : les droits proc\u00e9duraux des tiers subissent une nouvelle restriction<\/span>\r\n                  <span class=\"ej-search-date-publication\">Ao\u00fbt 2023  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Michel Abt , Romain Baume <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/recette-dun-piege-fiscal-meconnu\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">Recette d\u2019un pi\u00e8ge fiscal m\u00e9connu<\/span>\r\n                  <span class=\"ej-search-date-publication\">Ao\u00fbt 2023  \/ Allnews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Michel Abt , Romain Baume <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/fbt-distinguished-by-best-lawyers-peer-review-2023\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">FBT distinguished by Best Lawyers peer review<\/span>\r\n                  <span class=\"ej-search-date-publication\">Juin 2023  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Banking and Finance , Litigation and Arbitration , Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Fr\u00e9d\u00e9rique Bensahel , Michel Abt , Serge Fasel <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/limposition-biens-immobiliers-francais-suisse\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">L&#039;imposition des biens immobiliers fran\u00e7ais en Suisse<\/span>\r\n                  <span class=\"ej-search-date-publication\">Avril 2023  \/ Allnews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Michel Abt , Romain Baume <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/chambers-and-partners-have-published-their-2023-rankings-and-fbt-has-again-been-distinguished-as-a-leading-law-firm-for-its-banking-and-finance-and-investment-funds-in-both-the-global-and-europe-guide\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">Chambers and Partners have published their 2023 rankings and FBT has again been distinguished as a leading law firm for its Banking and Finance and Investment Funds in both the Global and Europe guides.<\/span>\r\n                  <span class=\"ej-search-date-publication\">Mars 2023  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Banking and Finance , Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Fr\u00e9d\u00e9rique Bensahel , Michel Abt <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/fbt-ranked-in-leaders-league-last-edition\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">FBT ranked in Leaders League last edition<\/span>\r\n                  <span class=\"ej-search-date-publication\">Mars 2023  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Banking and Finance , Corporate and Commercial , Tax , Family Estate <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Fr\u00e9d\u00e9rique Bensahel , Jean-Louis Tsimaratos , Jean-Luc Bochatay , Marco Villa , Michel Abt , St\u00e9phanie Barreira <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/fiscalite-a-lheure-dinternet-lecons-a-tirer-dun-redressement-fiscal-a-400-millions\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">Fiscalit\u00e9 \u00e0 l\u2019heure d\u2019Internet: les le\u00e7ons \u00e0 tirer d\u2019un redressement fiscal \u00e0 400 millions<\/span>\r\n                  <span class=\"ej-search-date-publication\">Octobre 2022  \/ Allnews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Michel Abt , Romain Baume <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/fbt-distinguished-by-best-lawyers-peer-review-2022\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">FBT distinguished by Best Lawyers peer review<\/span>\r\n                  <span class=\"ej-search-date-publication\">Mars 2022  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Banking and Finance , Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Fr\u00e9d\u00e9rique Bensahel , Michel Abt <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/investisseur-cryptoactifs-interessez-vraisemblablement-fisc\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">Investisseur dans les cryptoactifs: vous int\u00e9ressez (vraisemblablement) le fisc<\/span>\r\n                  <span class=\"ej-search-date-publication\">Mars 2022  \/ Allnews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Michel Abt , Romain Baume <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/fbt-ranked-in-chambers-global-2022\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">FBT ranked in Chambers Global 2022<\/span>\r\n                  <span class=\"ej-search-date-publication\">Mars 2022  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Banking and Finance , Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Fr\u00e9d\u00e9rique Bensahel , Michel Abt <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/impot-fortune-avantages-fiscaux-bouclier-fiscal-refuses-aux-contribuables-etrangers\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">Imp\u00f4t sur la fortune: avantages fiscaux du bouclier fiscal refus\u00e9s aux contribuables \u00e9trangers<\/span>\r\n                  <span class=\"ej-search-date-publication\">D\u00e9cembre 2021  \/ Allnews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Michel Abt , Romain Baume <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/fbt-distinguished-by-best-lawyers-peer-review\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">FBT distinguished by Best Lawyers peer review<\/span>\r\n                  <span class=\"ej-search-date-publication\">Juillet 2021  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Banking and Finance , Corporate and Commercial , Litigation and Arbitration , Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Fr\u00e9d\u00e9rique Bensahel , Jean-Louis Tsimaratos , Jean-Luc Bochatay , Marco Villa , Michel Abt , Serge Fasel <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/assistance-fiscale-internationale-vigilance\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">Assistance fiscale internationale: la vigilance pour tous<\/span>\r\n                  <span class=\"ej-search-date-publication\">Mai 2021  \/ Allnews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Michel Abt , Romain Baume <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/fbt-ranked-in-chambers-global-2021\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">FBT ranked in Chambers Global 2021<\/span>\r\n                  <span class=\"ej-search-date-publication\">Mars 2021  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Banking and Finance , Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Fr\u00e9d\u00e9rique Bensahel , Michel Abt <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/fbt-ranked-in-chambers-europe-2021\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">FBT ranked in Chambers Europe 2021<\/span>\r\n                  <span class=\"ej-search-date-publication\">Mars 2021  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Banking and Finance <\/span>\r\n                  <span class=\"ej-search-auteur\"> Fr\u00e9d\u00e9rique Bensahel , Michel Abt <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/linstantdeveriteasonne\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">L\u2019instant de v\u00e9rit\u00e9 a sonn\u00e9<\/span>\r\n                  <span class=\"ej-search-date-publication\">Octobre 2020  \/ Allnews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Michel Abt , St\u00e9phanie Barreira <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/sera-limpact-de-reforme-de-limposition-dapres-depense\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">Quel sera l\u2019impact de la r\u00e9forme de l\u2019imposition d\u2019apr\u00e8s la d\u00e9pense<\/span>\r\n                  <span class=\"ej-search-date-publication\">Septembre 2018  \/ Allnews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Michel Abt <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/regularisation-spontanee-temps-compte\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">R\u00e9gularisation spontan\u00e9e : le temps est compt\u00e9<\/span>\r\n                  <span class=\"ej-search-date-publication\">Juillet 2018  \/ Allnews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Michel Abt <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/linquietant-futur-paysage-fiscal\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">L&#039;inqui\u00e9tant futur paysage fiscal<\/span>\r\n                  <span class=\"ej-search-date-publication\">Septembre 2014  \/ AGEFI  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Jean-Luc Bochatay , Michel Abt <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/decryptage-de-la-loi-sur-les-placements-collectifs-lpcc\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">D\u00e9cryptage de la Loi sur les placements collectifs (LPCC)<\/span>\r\n                  <span class=\"ej-search-date-publication\">Novembre 2012  \/ AGEFI - Indices  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Banking and Finance <\/span>\r\n                  <span class=\"ej-search-auteur\"> Fr\u00e9d\u00e9rique Bensahel , Michel Abt <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/lpcc-nouveau-paradigme-distribution\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">LPCC : nouveau paradigme dans la distribution<\/span>\r\n                  <span class=\"ej-search-date-publication\">Octobre 2012  \/ AGEFI - Indices  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Banking and Finance <\/span>\r\n                  <span class=\"ej-search-auteur\"> Fr\u00e9d\u00e9rique Bensahel , Michel Abt <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/nouvelle-loi-fonds-de-placement-introduit-changements-significatifs\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">La nouvelle loi sur les fonds de placement introduit des changements significatifs<\/span>\r\n                  <span class=\"ej-search-date-publication\">Octobre 2012  \/ Le Temps  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Banking and Finance <\/span>\r\n                  <span class=\"ej-search-auteur\"> Fr\u00e9d\u00e9rique Bensahel , Michel Abt <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/a-quoi-servir-sicav-immobiliere-2\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">A quoi peut servir la SICAV immobili\u00e8re ?<\/span>\r\n                  <span class=\"ej-search-date-publication\">Ao\u00fbt 2010  \/ AGEFI  <\/span>\r\n                  <span class=\"ej-search-competence\">  <\/span>\r\n                  <span class=\"ej-search-auteur\"> Michel Abt <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n        <\/div> \r\n\n<\/div><\/div><\/section>\n<\/div><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1ybsnc-508f8d1b31cfe2433b312317d188fc09\">\n.flex_column.av-1ybsnc-508f8d1b31cfe2433b312317d188fc09{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-1ybsnc-508f8d1b31cfe2433b312317d188fc09 av_one_third  avia-builder-el-23  el_after_av_one_full  avia-builder-el-last  first flex_column_div av-zero-column-padding  column-top-margin'     ><div  class='avia-slideshow av-ltyge8aq-318cf353f1f7d000ecffd7923fd619a5 avia-slideshow-no scaling av_slideshow avia-fade-slider  avia-builder-el-24  avia-builder-el-no-sibling  av-desktop-hide av-medium-hide av-small-hide av-slideshow-ui av-control-default av-slideshow-autoplay av-loop-endless av-loop-manual-endless av-default-height-applied avia-slideshow-5' data-slideshow-options=\"{&quot;animation&quot;:&quot;fade&quot;,&quot;autoplay&quot;:true,&quot;loop_autoplay&quot;:&quot;endless&quot;,&quot;interval&quot;:10,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:false,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 125%;'><li  class='avia-slideshow-slide av-ltyge8aq-318cf353f1f7d000ecffd7923fd619a5__0  slide-1 slide-odd'><div data-rel='slideshow-5' class='avia-slide-wrap '   ><img fetchpriority=\"high\" class=\"wp-image-26193 avia-img-lazy-loading-not-26193\"  src='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2024\/10\/MAB1.png' width='1200' height='1500' title='MAB1' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><li  class='avia-slideshow-slide av-ltyge8aq-318cf353f1f7d000ecffd7923fd619a5__1  slide-2 slide-even'><div data-rel='slideshow-5' class='avia-slide-wrap '   ><img fetchpriority=\"high\" class=\"wp-image-26197 avia-img-lazy-loading-not-26197\"  src='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2024\/10\/MAB3.png' width='1200' height='1500' title='MAB3' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><li  class='avia-slideshow-slide av-ltyge8aq-318cf353f1f7d000ecffd7923fd619a5__2  slide-3 slide-odd'><div data-rel='slideshow-5' class='avia-slide-wrap '   ><img fetchpriority=\"high\" class=\"wp-image-26195 avia-img-lazy-loading-not-26195\"  src='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2024\/10\/MAB2.png' width='1200' height='1500' title='MAB2' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><div class='avia-slideshow-arrows avia-slideshow-controls' ><a href='#prev' class='prev-slide  avia-svg-icon avia-font-svg_entypo-fontello' data-av_svg_icon='left-open-big' data-av_iconset='svg_entypo-fontello' tabindex='-1' title=\"Previous\"><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"15\" height=\"32\" viewBox=\"0 0 15 32\" preserveAspectRatio=\"xMidYMid meet\" aria-labelledby='av-svg-title-3' aria-describedby='av-svg-desc-3' role=\"graphics-symbol\" aria-hidden=\"true\">\n<title id='av-svg-title-3'>Previous<\/title>\n<desc id='av-svg-desc-3'>Previous<\/desc>\n<path d=\"M14.464 27.84q0.832 0.832 0 1.536-0.832 0.832-1.536 0l-12.544-12.608q-0.768-0.768 0-1.6l12.544-12.608q0.704-0.832 1.536 0 0.832 0.704 0 1.536l-11.456 11.904z\"><\/path>\n<\/svg><span class='avia_hidden_link_text'>Previous<\/span><\/a><a href='#next' class='next-slide  avia-svg-icon avia-font-svg_entypo-fontello' data-av_svg_icon='right-open-big' data-av_iconset='svg_entypo-fontello' tabindex='-1' title=\"Next\"><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"15\" height=\"32\" viewBox=\"0 0 15 32\" preserveAspectRatio=\"xMidYMid meet\" aria-labelledby='av-svg-title-4' aria-describedby='av-svg-desc-4' role=\"graphics-symbol\" aria-hidden=\"true\">\n<title id='av-svg-title-4'>Next<\/title>\n<desc id='av-svg-desc-4'>Next<\/desc>\n<path d=\"M0.416 27.84l11.456-11.84-11.456-11.904q-0.832-0.832 0-1.536 0.832-0.832 1.536 0l12.544 12.608q0.768 0.832 0 1.6l-12.544 12.608q-0.704 0.832-1.536 0-0.832-0.704 0-1.536z\"><\/path>\n<\/svg><span class='avia_hidden_link_text'>Next<\/span><\/a><\/div><div class='avia-slideshow-dots avia-slideshow-controls'><a href='#1' class='goto-slide active' >1<\/a><a href='#2' class='goto-slide ' >2<\/a><a href='#3' class='goto-slide ' >3<\/a><\/div><\/div><\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>Partner &#8211; Geneva<\/p>\n","protected":false},"author":18,"featured_media":29925,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"tags":[],"portfolio_entries":[70,630,631,629,72],"class_list":["post-1531","portfolio","type-portfolio","status-publish","has-post-thumbnail","hentry","portfolio_entries-banking-and-finance","portfolio_entries-family-estate","portfolio_entries-geneve-en","portfolio_entries-partner","portfolio_entries-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Michel Abt | FBT Avocats SA<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Michel Abt\" \/>\n<meta property=\"og:description\" content=\"Partner - Geneva\" \/>\n<meta property=\"og:url\" content=\"https:\/\/staging.fbt-avocats.ch\/en\/portfolio-item\/michel-abt\/\" \/>\n<meta property=\"og:site_name\" content=\"FBT Avocats SA\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-02T10:06:53+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2025\/09\/Michel-Abt-1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"800\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"16 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/staging.fbt-avocats.ch\\\/en\\\/portfolio-item\\\/michel-abt\\\/\",\"url\":\"https:\\\/\\\/staging.fbt-avocats.ch\\\/en\\\/portfolio-item\\\/michel-abt\\\/\",\"name\":\"Michel Abt | FBT Avocats SA\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/staging.fbt-avocats.ch\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/staging.fbt-avocats.ch\\\/en\\\/portfolio-item\\\/michel-abt\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/staging.fbt-avocats.ch\\\/en\\\/portfolio-item\\\/michel-abt\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/staging.fbt-avocats.ch\\\/wp-content\\\/uploads\\\/2025\\\/09\\\/Michel-Abt-1.png\",\"datePublished\":\"2016-04-03T12:40:45+00:00\",\"dateModified\":\"2025-12-02T10:06:53+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/staging.fbt-avocats.ch\\\/en\\\/portfolio-item\\\/michel-abt\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/staging.fbt-avocats.ch\\\/en\\\/portfolio-item\\\/michel-abt\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/staging.fbt-avocats.ch\\\/en\\\/portfolio-item\\\/michel-abt\\\/#primaryimage\",\"url\":\"https:\\\/\\\/staging.fbt-avocats.ch\\\/wp-content\\\/uploads\\\/2025\\\/09\\\/Michel-Abt-1.png\",\"contentUrl\":\"https:\\\/\\\/staging.fbt-avocats.ch\\\/wp-content\\\/uploads\\\/2025\\\/09\\\/Michel-Abt-1.png\",\"width\":800,\"height\":800,\"caption\":\"Michel Abt\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/staging.fbt-avocats.ch\\\/en\\\/portfolio-item\\\/michel-abt\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/staging.fbt-avocats.ch\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Michel Abt\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/staging.fbt-avocats.ch\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/staging.fbt-avocats.ch\\\/en\\\/\",\"name\":\"FBT Avocats SA\",\"description\":\"Etudes bas\u00e9es \u00e0 Gen\u00e8ve et Paris\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/staging.fbt-avocats.ch\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Michel Abt | FBT Avocats SA","robots":{"index":"noindex","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"en_US","og_type":"article","og_title":"Michel Abt","og_description":"Partner - Geneva","og_url":"https:\/\/staging.fbt-avocats.ch\/en\/portfolio-item\/michel-abt\/","og_site_name":"FBT Avocats SA","article_modified_time":"2025-12-02T10:06:53+00:00","og_image":[{"width":800,"height":800,"url":"https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2025\/09\/Michel-Abt-1.png","type":"image\/png"}],"twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"16 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/staging.fbt-avocats.ch\/en\/portfolio-item\/michel-abt\/","url":"https:\/\/staging.fbt-avocats.ch\/en\/portfolio-item\/michel-abt\/","name":"Michel Abt | FBT Avocats SA","isPartOf":{"@id":"https:\/\/staging.fbt-avocats.ch\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/staging.fbt-avocats.ch\/en\/portfolio-item\/michel-abt\/#primaryimage"},"image":{"@id":"https:\/\/staging.fbt-avocats.ch\/en\/portfolio-item\/michel-abt\/#primaryimage"},"thumbnailUrl":"https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2025\/09\/Michel-Abt-1.png","datePublished":"2016-04-03T12:40:45+00:00","dateModified":"2025-12-02T10:06:53+00:00","breadcrumb":{"@id":"https:\/\/staging.fbt-avocats.ch\/en\/portfolio-item\/michel-abt\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/staging.fbt-avocats.ch\/en\/portfolio-item\/michel-abt\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/staging.fbt-avocats.ch\/en\/portfolio-item\/michel-abt\/#primaryimage","url":"https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2025\/09\/Michel-Abt-1.png","contentUrl":"https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2025\/09\/Michel-Abt-1.png","width":800,"height":800,"caption":"Michel Abt"},{"@type":"BreadcrumbList","@id":"https:\/\/staging.fbt-avocats.ch\/en\/portfolio-item\/michel-abt\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/staging.fbt-avocats.ch\/en\/"},{"@type":"ListItem","position":2,"name":"Michel Abt"}]},{"@type":"WebSite","@id":"https:\/\/staging.fbt-avocats.ch\/en\/#website","url":"https:\/\/staging.fbt-avocats.ch\/en\/","name":"FBT Avocats SA","description":"Etudes bas\u00e9es \u00e0 Gen\u00e8ve et Paris","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/staging.fbt-avocats.ch\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"}]}},"_links":{"self":[{"href":"https:\/\/staging.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/portfolio\/1531","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/staging.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/portfolio"}],"about":[{"href":"https:\/\/staging.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/types\/portfolio"}],"author":[{"embeddable":true,"href":"https:\/\/staging.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/users\/18"}],"replies":[{"embeddable":true,"href":"https:\/\/staging.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/comments?post=1531"}],"version-history":[{"count":0,"href":"https:\/\/staging.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/portfolio\/1531\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/staging.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/media\/29925"}],"wp:attachment":[{"href":"https:\/\/staging.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/media?parent=1531"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/staging.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/tags?post=1531"},{"taxonomy":"portfolio_entries","embeddable":true,"href":"https:\/\/staging.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/portfolio_entries?post=1531"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}