Focus on the French Finance Act 2025
The new Finance Act contains several measures affecting taxation of individuals.
France: Fines on declaration obligations of trusts and foundations
Failure to comply with the aforementioned reporting obligations may result in a fine of €20,000 per failure to report over a period of four years.
Taxation of the super-rich: French ideas for consideration
Faced with the political risk of upsetting the working, middle and even wealthy classes, the priority now seems to be to tax «premium» taxpayers.
Access to the UK financial market by Swiss service providers under the Berne Financial Services Agreement: what does the future hold?
Managing cross-border risks is a major challenge and a cost for financial service providers; it is also a major concern for FINMA.
What measures can be taken to deal with tax uncertainty in France?
With no majority in the National Assembly, a budget deficit and abysmal national debt, preparing and voting on the Finance Bill for 2025 is going to prove particularly perilous.
Impact of the conclusion of a lease on property pledge
A lease agreement does not constitute an easement, a charge on land or a real right within the meaning of the Civil Code.
Cryptocurrencies, the other side of the coin: taxes
With bitcoin soon to reach $100,000, tax authorities are rubbing their hands.
To prevent the misuse of bankruptcy, the legislator has decided to amend certain rules with effect from 1st January 2025
Around 15,000 bankruptcies are opened in Switzerland every year. Over 40% of them are suspended due to insufficient assets, making them ineligible for realisation.
Building on dismembered land: a transfer still spared by Bercy
The dismemberment of real estate ownership remains a relevant and optimal way of transferring assets.
Recent developments on retrocessions in the advisory mandate
The Swiss Supreme Court and FINMA have issued new clarifications on retrocessions in advisory mandates and execution-only relationships.
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