{"id":1538,"date":"2016-04-08T08:35:34","date_gmt":"2016-04-08T07:35:34","guid":{"rendered":"http:\/\/fbt-avocats.ch\/en\/?post_type=portfolio&#038;p=1538"},"modified":"2025-12-02T10:51:43","modified_gmt":"2025-12-02T09:51:43","slug":"jerome-bissardon","status":"publish","type":"portfolio","link":"https:\/\/staging.fbt-avocats.ch\/en\/portfolio-item\/jerome-bissardon\/","title":{"rendered":"J\u00e9r\u00f4me Bissardon"},"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-29737 avia-img-lazy-loading-not-29737\"  src='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2025\/09\/JBI-3.png' width='2250' height='645' title='JBI' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><div class='av-slideshow-caption av-jzwm0b3n-5a1e7a923afe3ad94be65e88d938aec6__0 caption_fullwidth caption_left'><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\" >J\u00e9r\u00f4me Bissardon<\/h2><div class='avia-caption-content av_inherit_color'  itemprop=\"description\" ><p>Partner | Paris<br \/>\n+33 1 45 61 18 00<br \/>\njbissardon@fbt-avocats.fr<\/p>\n<\/div><a href='mailto:jbissardon@fbt-avocats.fr'  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=21&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-jzwnlr6o-839b07ddafdbbc7c50787aa34b9bdc59 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-jzwnlr6o-839b07ddafdbbc7c50787aa34b9bdc59__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-2' class='avia-slide-wrap '   ><img fetchpriority=\"high\" class=\"wp-image-30026 avia-img-lazy-loading-not-30026\"  src='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2025\/09\/JBI-4.png' width='1000' height='750' title='JBI' 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-jzwnlr6o-87da071d08e3fdbf172d8a8aaaf8ec2d 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-jzwnlr6o-87da071d08e3fdbf172d8a8aaaf8ec2d__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-3' class='avia-slide-wrap '   ><img fetchpriority=\"high\" class=\"wp-image-29904 avia-img-lazy-loading-not-29904\"  src='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2025\/09\/Jerome-Bissardon.png' width='800' height='800' title='Jerome-Bissardon' alt='Jerome Bissardon'  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-1kko73q-962770854e4268ed43853f2e55c0dcfc 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-169wth2-c34612e2c6578b953d5243bf1454f537 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-nttxbq-5d82895a25b5da012a45753141eab551 menu-item-top-level menu-item-top-level-4' role='menuitem'><a href='https:\/\/www.linkedin.com\/in\/j%C3%A9r%C3%B4me-bissardon-940878182\/'  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-1538'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-5e148019f0073d74c08ea671f1b2de87\">\n#top .av-special-heading.av-av_heading-5e148019f0073d74c08ea671f1b2de87{\npadding-bottom:0;\n}\nbody .av-special-heading.av-av_heading-5e148019f0073d74c08ea671f1b2de87 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-av_heading-5e148019f0073d74c08ea671f1b2de87 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-5e148019f0073d74c08ea671f1b2de87 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\"  >J\u00e9r\u00f4me Bissardon <\/h1><div class='av-subheading av-subheading_below'><p>Partner | Paris<\/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;\">+33 1 45 61 18 00<br \/>\n<a href=\"mailto:jbissardon@fbt-avocats.fr\">jbissardon@fbt-avocats.fr<\/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-13fdz3q-40e81342ffd8a985e1b8b1157767b6b1\">\n#top #wrap_all .avia-button.av-13fdz3q-40e81342ffd8a985e1b8b1157767b6b1{\nmargin-bottom:5px;\nmargin-right:3px;\nmargin-left:3px;\n}\n<\/style>\n<a href='https:\/\/staging.fbt-avocats.ch\/en\/?id_contact=21&amp;download_vcard=1'  class='avia-button av-13fdz3q-40e81342ffd8a985e1b8b1157767b6b1 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-1538'><div class='entry-content-wrapper clearfix'>\n<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 area:<\/strong>\u00a0<a href=\"https:\/\/staging.fbt-avocats.ch\/en\/competence\/tax-and-corporate-lawyers\/\">Tax<\/a>,\u00a0<a href=\"https:\/\/staging.fbt-avocats.ch\/en\/competence\/family-estate\/\">Corporate<br \/>\n<\/a><\/p>\n<p style=\"text-align: left;\"><strong>Language:<\/strong>\u00a0French<\/p>\n<\/div><\/section>\n\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_one_full  avia-builder-el-10  el_after_av_textblock  avia-builder-el-last  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>J\u00e9r\u00f4me Bissardon<\/strong> is a Partner at FBT and a member of its Tax and Corporate Groups.<\/p>\n<p>He specializes in personal and patrimonial taxation and advises company directors and individuals on the tax optimization of their professional and private assets both in France and abroad with a view to their transfer (sale, donation, inheritance), or in a long-term return or investment logic.<\/p>\n<p>He has acquired solid experience of the &#8220;Dutreil&#8221; transmission pact in a French or French-Swiss environment, assisting company directors in the free transfer of shares or units of operating companies or animating holding companies, for the application of the transfer duty exemption on three quarters of the value.<\/p>\n<p>He also provides companies with day-to-day legal and tax advice and intervenes particularly in company structuring and intra-group relations. In this respect, he assists entrepreneurs in setting up companies, carrying out operations relating to the top end of companies&#8217; balance sheets, drafting the legal documents necessary for the life of the company or of the group.<\/p>\n<p>He also acts in tax audits and disputes involving companies and individuals, whom he assists in seeking and concluding transactions with the tax authorities.<\/p>\n<p>As a music tax expert, he also advises record and show production companies on tax credits for live musical performances and tax credits for phonographic production.<\/p>\n<p>Lastly, he also assists individuals with respect to their tax reporting duties (income tax, wealth tax (IFI), exit tax, \u201cDutreil\u201d transmission pact) as well as corporations with respect to (participation in meetings to prepare the annual accounts and tax returns).<\/p>\n<\/div><\/section><\/p><\/div>\n\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-13  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-1538'><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-14  avia-builder-el-no-sibling  first flex_column_div  '     ><div  class='tabcontainer av-2gao7m-4bcdff530d5c611c3f96b01aa2b1cef8 sidebar_tab sidebar_tab_left  avia-builder-el-15  avia-builder-el-no-sibling  noborder_tabs'>\n<section class='av_tab_section av_tab_section av-g6t4i-caeb70476f62a1da374e66f5aa4ec7ed'  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 2023<br \/>\n<\/strong>Partner, FBT Avocats SA, Paris<\/p>\n<p><strong>2021-2022<br \/>\n<\/strong>Associate, FBT Avocats SA, Paris<\/p>\n<p><strong>2014-2021<br \/>\n<\/strong>Senior Tax Advisor, FBT Avocats SA, Paris<\/p>\n<p><strong>2011-2014<br \/>\n<\/strong>Tax Advisor, NCA Notaires Conseils Associ\u00e9s, Meylan<\/p>\n<p><strong>2010<br \/>\n<\/strong>Master 2 Business and Tax Law, Law School, University of Lyon III<\/p>\n<p><strong>2010<br \/>\n<\/strong>Corporate Jurist Diploma (DJCE), Institute of Law and Business Economics, University of Lyon III<\/p>\n<p><strong>2010<br \/>\n<\/strong>Certificate of specialization \u2013 Intellectual property law, Law School, University of Montpellier I<\/p>\n<p><strong>2008-2010<br \/>\n<\/strong>Trainee, Ernst &amp; Young and Jurilex, Lyon<\/p>\n<\/div><\/div><\/section>\n<section class='av_tab_section av_tab_section av-32z8ci-3d5ae84e6861eec4e434daeb7374a7c3'  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>Institut des Avocats Conseils Fiscaux (IACF)<\/p>\n<\/div><\/div><\/section>\n<section class='av_tab_section av_tab_section av-2bcag2-8534830b49f16ff29a85e56344635211'  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\/dispositif-dutreil-et-tresorerie-excedentaire-la-jurisprudence-semble-saffiner-pour-lappreciation-de-lactivite-principale\/\">                <!-- <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\">Dispositif Dutreil et tr\u00e9sorerie exc\u00e9dentaire : la jurisprudence semble s\u2019affiner pour l\u2019appr\u00e9ciation de l\u2019activit\u00e9 principale<\/span>\r\n                  <span class=\"ej-search-date-publication\">Avril 2024  \/ Lexbase  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> J\u00e9r\u00f4me Bissardon <\/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-dutreil-pact-in-an-international-context-a-precautionary-measure-to-effectively-reduce-the-french-tax-cost-of-a-company-transfer\/\">                <!-- <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 \u00ab Dutreil \u00bb pact in an international context: a precautionary measure to effectively reduce the French tax cost of a company transfer<\/span>\r\n                  <span class=\"ej-search-date-publication\">D\u00e9cembre 2023  \/ BSL Banking in Switzerland and Liechstenstein  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax , Family Estate 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class=\"ej-search-date-publication\">Octobre 2023  \/ Lexbase  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> J\u00e9r\u00f4me Bissardon <\/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\/transmettre-entreprise-contexte-international-reflexions-usage-dispositif-dutreil\/\">                <!-- <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\">Transmettre 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href=\"https:\/\/staging.fbt-avocats.ch\/en\/cession-dusufruit-de-droits-sociaux-releve-seul-droit-fixe-denregistrement-de-125-euros\/\">                <!-- <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\">La cession d\u2019usufruit de droits sociaux rel\u00e8ve du seul droit fixe d\u2019enregistrement de 125 euros<\/span>\r\n                  <span class=\"ej-search-date-publication\">F\u00e9vrier 2023  \/ Lexbase  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Corporate and Commercial <\/span>\r\n                  <span class=\"ej-search-auteur\"> J\u00e9r\u00f4me Bissardon <\/span>\r\n                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\/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> J\u00e9r\u00f4me Bissardon <\/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\/apport-cession-de-titres-de-societes-soumises-a-limpot-societes\/\">                <!-- <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\">Apport-cession de titres de soci\u00e9t\u00e9s soumises \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s<\/span>\r\n                  <span class=\"ej-search-date-publication\">Mai 2022  \/ Lexbase  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> J\u00e9r\u00f4me Bissardon <\/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-de-musique-credit_dimpot_musique\/\">                <!-- <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\">Fiscalit\u00e9 de la musique et loi de finances pour 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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\">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> \r\n\n<\/div><\/div><\/section>\n<section class='av_tab_section av_tab_section av-2icrya-b57b5c2841ab159da863b38120c4c748'  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\/carton-rouge-en-cas-de-tresorerie-dormante\/\">                <!-- <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\">Red card in case of dormant cash<\/span>\r\n                  <span class=\"ej-search-date-publication\">Septembre 2025  \/ Allnews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Family Estate <\/span>\r\n                  <span class=\"ej-search-auteur\"> J\u00e9r\u00f4me Bissardon <\/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\/lequipe-parisienne-de-fbt-avocats-a-ete-distinguee-guide-gestion-de-patrimoine-2025\/\">                <!-- <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\u2019\u00e9quipe parisienne de FBT Avocats SA a \u00e9t\u00e9 distingu\u00e9e dans le Guide Gestion de Patrimoine 2025<\/span>\r\n                  <span class=\"ej-search-date-publication\">Septembre 2025  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax , Family Estate <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , St\u00e9phanie Barreira , J\u00e9r\u00f4me Bissardon <\/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\/conclure-pacte-dutreil-transmission-dentreprise\/\">                <!-- <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\">Signing a \u00abDutreil\u00bb pact before transferring a company<\/span>\r\n                  <span class=\"ej-search-date-publication\">Avril 2024  \/ Allnews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax , Family Estate <\/span>\r\n                  <span class=\"ej-search-auteur\"> J\u00e9r\u00f4me Bissardon <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n            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<\/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-dutreil-pact-in-a-french-swiss-context-aprecautionary-measure-to-effectively-reduce-the-french-tax-cost-of-a-company-transfer\/\">                <!-- <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 &quot;Dutreil&quot; pact in a French-Swiss context: aprecautionary measure to effectively reduce the French tax cost of a company transfer<\/span>\r\n                  <span class=\"ej-search-date-publication\">Juin 2023  \/ ASG  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax , Family Estate <\/span>\r\n                  <span class=\"ej-search-auteur\"> Jean-Luc Bochatay , J\u00e9r\u00f4me Bissardon <\/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\n","protected":false},"excerpt":{"rendered":"<p>Partner &#8211; Paris<\/p>\n","protected":false},"author":18,"featured_media":29904,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"tags":[],"portfolio_entries":[71,632,629,72],"class_list":["post-1538","portfolio","type-portfolio","status-publish","has-post-thumbnail","hentry","portfolio_entries-corporate-and-commercial","portfolio_entries-paris-en","portfolio_entries-partner","portfolio_entries-tax"],"yoast_head":"<!-- This site is optimized with the 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