Tax law

Tax advising

We advise on international tax planning, cross-border structuring and private wealth organization — including lump-sum taxation negotiations, holding structures, and the coordination of tax exposure across multiple jurisdictions.

Tax litigation

We represent clients in complex disputes before Swiss and French tax authorities, from administrative challenges to court proceedings. We defend against assessments, contest residency determinations, and leverage treaty protections to minimize exposure.

A tax reassessment is not final. The key is acting quickly — deadlines are strict — and building a well-documented response from the outset.

Swiss tax law

Admitted to practise in Switzerland, member of the Geneva Bar

We advise and represent clients on Swiss tax matters, at cantonal and federal level, whether they already live in Switzerland or are preparing to settle there.

• Swiss tax residency and the treaties with France, the United States and Brazil
• Lump-sum taxation: eligibility, calculation and negotiation with the cantonal authorities
• Income and wealth tax of private clients and their families
• Holding structures, participations and withholding tax
• Tax rulings obtained in advance from the authorities
• Gift and inheritance tax at cantonal level
• Reassessments and proceedings before the cantonal courts and the Federal Supreme Court

French tax law

Admitted to practise in France, member of the Paris Bar

We advise and represent clients on French tax matters, whether they live in France, are leaving it, or keep assets and family ties there after settling in Switzerland.

• Tax residency in France and the France-Switzerland tax treaty
• Leaving France: exit tax on unrealised gains and planning ahead of departure
• French real estate held by non-residents, including wealth tax on real estate (IFI)
• Gift and inheritance tax in a Franco-Swiss family context
• The tax regime for executives and professionals moving to France
• French tax audits, reassessments and proceedings before the tax courts

US connections

Americans living in Switzerland or France

US citizens and green card holders are taxed on their worldwide income, wherever they live. We have in-depth knowledge of how US rules affect our clients in Switzerland and France, and we build their Swiss or French position so that the same income is not taxed twice and the overall burden stays as low as the law allows.

• Foreign tax credit: how Swiss and French taxes offset the US liability, and the choice between the credit and the foreign earned income exclusion
• Treaty positions under the US-Switzerland and US-France tax treaties
• Investments chosen with the US treatment of non-US funds in mind
• US treatment of Swiss and French pension and retirement savings
• Timing of income, gains and residency changes across both systems
• Consequences of renouncing US citizenship or a green card

Where a US filing or a US legal opinion is needed, we work alongside US-licensed advisers.

Brazilian connections

Residents of Switzerland and France with ties to Brazil

Brazil's tax system is among the most complex in the world, and its interaction with Swiss and French rules creates situations that require genuine specialist knowledge. We advise clients living in Switzerland or France on the Brazilian consequences of their situation, and coordinate with Brazilian advisers where needed.

• The Switzerland-Brazil tax treaty and the social security convention
• Taxation of Brazilian-sourced income and of assets held abroad
• Holding arrangements, succession and wealth planning across both countries

Cross-border succession

Cross-border succession raises complex questions around applicable law, treaty entitlements and local inheritance rules. We advise families with ties to several jurisdictions on structuring their estate in a legally sound and tax-efficient manner.