FBT Attorneys-at-Law

Michel Abt

Michel Abt is a Partner with FBT Attorneys-at-Law, the co-head of its Tax Group and a member of its Banking & Finance Group. 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. 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. 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. 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, transmission and sale. Finally, Michel Abt is an expert in financial market regulation, particularly in investment funds. AREAS OF EXPERTISE Tax law, in particular : Natural persons taxation (including tax engineering and wealth management, transmission and protection of assets, relocation and tax status) Companies and managerial taxation Property taxation (including structuring of real estate investments, and their financing) Collective investment schemes taxation Tax procedures (including unsolicited announcements and tax amnesties) Banking and financial regulations, in particular in relation to collective investment schemes (securities and real estate funds)

Louis Ballivet

EXPERTISE Louis Ballivet holds a PhD in law and is an Associate with FBT. As a member of its Tax group, his practice encompasses all forms of Swiss and cross-border tax issues for both individuals and corporate entities. He also practises all aspects of commercial law and represents clients in administrative and civil litigation. AREAS OF EXPERTISE Swiss and International Tax Law Transfer Pricing Corporate and Commercial Law Public and Private Law Litigation

Frederique Bensahel

Frédérique Bensahel is considered as a leading lawyer in the banking and financial sector in Switzerland. As partner at FBT and head of its banking and finance group, she advises Swiss and foreign financial institutions, including banks, companies active in asset management, trading or intermediation of financial instruments, as well as investment funds and fund managers. She frequently acts in civil and regulatory financial litigation. Frédérique Bensahel is a member of the Society of Trust and Estate Practitioners (STEP) and has broad experience in investments structured through holding vehicles. Frédérique Bensahel is the author of numerous publications in the field of financial regulation and investment funds and is regularly invited to speak at conferences in this field. AREAS OF EXPERTISE Banking and financial regulation Financial litigation FINMA enforcement Financing Investment funds Asset management Regulation of IAMs and trustees FINMA Enforcement Proceedings Financial Litigation

Jean-Luc Bochatay

Jean-Luc Bochatay is co-founder and Chairman of FBT Avocats SA. He has broad experience in tax, finance and corporate commercial issues regarding Swiss and foreign corporations and their shareholders. He regularly advises individuals and corporate clients on complex domestic and cross-border matters. Jean-Luc Bochatay has extensive experience in handling and coordinating multi-jurisdictional projects. He is considered as a leading expert in Swiss-French regulatory and tax matters. Areas of specialization: Swiss-French cross-border issues Tax disclosures Administrative assistance in tax matters Commercial and contract law Asset restructuring

Sara Charfadi

Sara Pugliese-Charfadi is an Associate with FBT and a member of its Litigation and Arbitration group. She is mainly active in business law litigations. Her other areas of practice include labour and social insurance law and criminal law. Areas of Expertise : Labour and Social Insurance Law Debt Collector and Bankruptcy Law Contractual Law Criminal Law Litigation and Arbitration

Jean De Skowronski

Jean de Skowronski is an Attorney-at-Law and holds an MBA from INSEAD. He has been active in the banking industry for more than 25 years, leading Credit Suisse’s Debt Capital Market Origination Departments in Zurich and London, BNP Paribas (Switzerland)’s Financial Institutions Group and one of Credit Suisse’s UHNWI wealth management teams. Member of several boards of directors, he has a broad experience in the field of finance regulation and in the banking and financial sectors, as well as in the areas of corporate and commercial law and in situations requiring mediation. Jean de Skowronski is active in a number of charitable organizations in Switzerland and abroad. AREAS OF EXPERTISE Banking and Finance Regulation Investment Funds and Structured Products Public and private Financing, Capital operations Wealth Management Commercial Litigation Employment Disputes Mediation and Assistance

Serge Fasel

Serge Fasel is one of the Founding Partners of FBT and head of its Litigation and Arbitration Group. He has extensive experience both in Swiss and international court litigation and arbitration. His fields of activities cover all forms of commercial disputes, particularly in the financial sector. He is also active in the areas of insolvency law, employment law and economic crime. He has a vast knowledge of the Swiss judicial environment. Serge Fasel is a Deputy Judge with the Geneva Appeal Court after having served for several years as Deputy Judge with the Court of First Instance. He has also achieved a course in the Military Justice, his last two responsibilities having been Deputy Chief Auditor with the Swiss Army and then Judge with the Federal Military Court of Cassation.

Théo Goetschin

EXPERTISE Théo Goetschin is a Counsel and member of FBT’s Litigation and Arbitration group. He is the Head of the 'White-Collar Crime' group. He is involved in all areas of domestic and international commercial litigation. He represents parties in civil, criminal and administrative proceedings before Swiss courts and authorities. He has extensive experience in financial litigation, both civil and criminal including internal investigations. He regularly assists and advises Swiss and foreign banking institutions in these areas. Finally, he also specialises in employment law. His practice covers all stages of employment relationship, as well as litigation before the courts. AREAS OF EXPERTISE General civil litigation Banking and financial litigation White collar crime litigation Employment law Debt collection and bankruptcy Enforcement of foreign judgments International legal assistance in civil, criminal and administrative matters Internal investigations

Véronique Chatelain Gomez

Véronique Chatelain Gomez is an Associate with FBT and a member of the Banking and Finance Group. She advises a number of Swiss and international banking institutions, as well as companies active in asset management, securities dealing or intermediation as well as Swiss and foreign funds and fund managers, in particular with regard to anti-money laundering issues. Her expertise extends to the different legal aspects of holding structures, notably trusts. AREAS OF EXPERTISE Banking and Finance Regulation Anti-Money Laundering Issues Legal Aspects of Holding Structures

Colombe Jacob

EXPERTISE Colombe Jacob is an Associate and member of FBT’s Banking & Finance and White-Collar Crime groups. She advises Swiss and foreign banking establishments, companies active in asset management, as well as Swiss and foreign fund managers.

Jean-Marie Kiener

EXPERTISE Jean-Marie Kiener is a Counsel and a member of FBT’s Banking and Finance Group. He advises a number of Swiss and foreign financial institutions, notably banks and companies active in asset management, trading or intermediation of financial instruments. He also has extensive experience in civil and regulatory financial litigation and sanctions. Jean-Marie Kiener is the author of publications in the field of financial regulation and a regular speaker at conferences in this field. AREAS OF EXPERTISE Banking and Finance Regulation Licences Financial Market Infrastructures Collective Investment Schemes

Julien Le Fort

Julien Le Fort is a Lawyer with FBT and a member of both its Corporate and Commercial and its Banking and Finance groups. He specializes in corporate and commercial law and advises individuals and companies of different sizes on domestic as well as cross-border legal issues, namely on mergers and acquisitions, agency and distribution agreements and other commercial agreements. He also collaborates with the Banking and Finance group on financial litigations and banking regulation and advises Swiss and foreign banking institutions, companies active in asset management as well as investment funds and Swiss and foreign fund managers on these areas. AREAS OF EXPERTISE Incorporation and structuring of new commercial companies Contractual law Banking and financial litigations Banking and financial regulations

Aurélie Moyal-Azra

Aurélie Moyal-Azra is an Associate and a member of FBT’s Banking & Finance group. She advises Swiss and foreign banking establishments, companies active in asset management, as well as Swiss and foreign fund managers. Her experience extends to providing advice to individuals and legal persons with respect to financial market legislation, contract law or criminal business law. She also advises private clients. Areas of expertise : Banking and Financial Regulations Regulatory and Financial Disputes Money Laundering

Noemie Pauli

EXPERTISE Noémie Pauli is an Associate and a member of FBT’s Banking & Finance and White-Collar Crime practice groups. She advises Swiss and foreign banks, wealth and asset management companies, as well as private individuals. Specialising in financial litigation and white-collar crime, she regularly represents clients before Swiss courts and authorities in complex domestic and international disputes, including cases involving mutual legal assistance. Her experience covers prudential law and anti-money laundering issues, as well as contract law. Finally, Noémie Pauli advises banks and companies on compliance matters and the conduct of internal investigations, as well as in connection with enforcement proceedings conducted by FINMA. AREAS OF EXPERTISE Banking and Financial Litigation White-Collar Crime International Mutual Legal Assistance in Civil, Criminal and Administrative Matters Banking and Financial Regulation Money Laundering Internal Investigations FINMA Enforcement

Sara Pugliese-Charfadi

Sara Pugliese-Charfadi is an Associate with FBT and a member of its Litigation and Arbitration group. She is mainly active in business law litigations. Her other areas of practice include labour and social insurance law and criminal law. Areas of Expertise : Labour and Social Insurance Law Debt Collector and Bankruptcy Law Contractual Law Criminal Law Litigation and Arbitration

Matthieu Tkatch

EXPERTISE Matthieu Tkatch is an Associate with FBT and a member of its Litigation and Arbitration group. His areas of practice include all forms of business law litigation. He is also active in criminal law, contract and public law. In parallel with his work at the firm, Matthieu Tkatch is a PhD candidate at the University of Geneva’s Faculty of Law. He is writing a thesis on economic crime in Swiss law. AREAS OF EXPERTISE Civil litigation Criminal and economic criminal law Contract law Labor law Debt enforcement and bankruptcy law Banking litigation and arbitration

Jean-Louis Tsimaratos

Jean-Louis Tsimaratos is a Partner with FBT and a member of its Banking and Finance Group. He advises a number of Swiss and international banking institutions, as well as companies active in asset management, securities dealing or intermediation as well as Swiss and foreign funds and fund managers. He has been nominated by various professional organizations in his capacity as expert in banking and finance law. He also benefits from a broad experience in asset management advisory with Swiss and foreign private clients. AREAS OF EXPERTISE Banking and financial regulation Investment funds Asset management Trade financing FOREX and administrative assistance in stock exchange matters

Marco Villa

EXPERTISE Marco Villa is a partner with FBT and a member of its Corporate and Banking and Finance groups. He is a leading contract and commercial law expert and specializes in corporate and commercial law. He is a former professor on contract and tort law at the University of Lausanne. He advises individuals and companies of different sizes on domestic as well as cross-border legal issues, namely on banking and finance agreements, mergers and acquisitions, agency and distribution agreements and cooperation agreements. He has a broad experience in the field of private equity as well as in real estate law (transactions, leases, etc.) Marco Villa is a frequent speaker at professional conferences on corporate and commercial law issues and the author of various publications in this field.