The Swiss fiduciary versus the Anglo-Saxon trust: convergences and limits
By Catherine Mercier · Read 14 min
Thirty years after ratification of the Hague Convention on the law applicable to trusts, Swiss practice has forged its own path. The Swiss fiduciary occupies a place that is neither a copy of the English trust nor a simple civilian substitute. An examination of the friction points that persist regarding forced heirship, fiscal transparency, and beneficiary protection.
International wealth structuring: the pitfalls of multiple residence
By Catherine Mercier · 22 November 2025 · Read 12 min
When a client resides, under various titles, in two or three countries, determining the applicable succession law conditions everything. A brief lexicon of common errors.
LPP 21 Reform: implications for business executives
By Lucas Brassart · 8 December 2025 · Read 7 min
Beyond the technical revision, the LPP reform redefines the arbitrage between current remuneration and pension capital accumulation. Analysis for owner-managers of SMEs.
Cross-border successions: EU Regulation 650/2012 ten years on
By Élise Hofmann · 2 February 2026 · Read 11 min
The regulation promised simplicity; practice delivered nuance. A review of the principal CJEU rulings and their implications for Swiss residents with European assets.
Swiss family holding companies: between taxation and transmission
By Lucas Brassart & Catherine Mercier · 4 October 2025 · Read 13 min
The family holding is not a fiscal object; it is, first and foremost, a tool of generational governance. Case studies from the firm — anonymised in fine.
