French case law updates on trusts and foundations for the year 2026

Since the start of 2026, there have been three notable judgments concerning the tax treatment of trusts and foundations under French tax law. Here is a summary of these three cases.

French Real Estate Holding Companies (SCI): Key Pitfalls for Non Resident Investors

The purpose of this article is to provide a concise overview of the main pitfalls faced by investors who choose to structure their French property investments through an SCI.

FBT Avocats SA is pleased to announce its recognition as a Leading Firm in the 2026 edition of Chambers and Partners Global Guide

FBT Avocats SA is pleased to announce its recognition as a Leading Firm in the 2026 edition of Chambers and Partners Global Guide

A Threat to Foreign Holding Companies Owned by French Residents

For several years, the French tax administration has intensified its scrutiny of holding companies owned by French tax residents.

France: what will taxation look like in 2026?

With no compromise reached within the allotted time frame, budget discussions will resume in January, bringing with them a host of uncertainties.

L’équipe parisienne de FBT Avocats SA a été distinguée dans le Guide Gestion de Patrimoine 2025

Notre Étude y est reconnue pour sa forte notoriété en fiscalité du patrimoine ainsi qu’en assistance précontentieuse et contentieuse.

The FBT Avocats SA team has been distinguished by The Best Lawyers in Switzerland Peer Review (2026 Edition)

Congratulations to our partners for their outstanding work in their respective practice areas!

France: the appeal of universal taxation

The idea of introducing broader taxation on taxpayers leaving France is a recurring theme in tax news.

Overview of the main French-Swiss tax news

The purpose of this study is to provide an overview of current tax developments in Switzerland and France on issues that may be of interest to both jurisdictions.

Chambers and Partners have released their 2025 rankings and FBT Avocats SA has been distinguished as a leading law firm