A frequent terminological confusion that can have significant consequences for your search for advice. In France, the term "fiduciaire" refers to a legal mechanism for transferring ownership (Civil Code, art. 2011 et seq.), whereas in Switzerland it means a chartered accountant. Two professions, two logics: an essential clarification.
Looking for a "fiduciaire in Geneva" in order to obtain a French security fiducie will lead you to Swiss chartered accountants who do not practise this legal mechanism. Conversely, engaging a lawyer specialised in the French fiducie to keep your Swiss accounts will be a waste of time on both sides.
The two professions use similar terms but carry out completely different roles. The Swiss fiduciaire is a certified professional (the equivalent of the French chartered accountant) who handles accounting, taxation and company administration. The French fiducie is a legal mechanism for transferring ownership, governed by the Civil Code, used to secure a financing or organise wealth management.
BENSAID Avocats acts exclusively on the French-law fiducie. For Swiss accounting needs, we refer clients to partner fiduciaires in Geneva, and we work with them regularly on cross-border matters.
A regulated accounting profession. The equivalent of the French chartered accountant. This profession does not exist under French law by that name.
A legal mechanism for transferring ownership, governed by the Civil Code. Does NOT exist under Swiss law.
Fundamental differences between the two concepts.
We act exclusively on the French-law fiducie.
Geneva office: coordination of France–Switzerland transactions, with the French fiducie as a structuring tool.
Our Geneva office allows us to support transactions involving parties or assets located in Switzerland, while using the French-law fiducie as a structuring tool. We work regularly with Swiss fiduciaires (chartered accountants) on the Swiss accounting and tax aspects, while handling the legal aspects of the French fiducie ourselves.
Structuring of a French security fiducie to secure the loan, coordination with the Geneva bank and Swiss counsel.
Setting up a French management fiducie, liaison with the Swiss fiduciaire (accountant) for the family office's consolidated reporting.
Use of the French fiducie as a tool to secure creditors, coordination with Swiss creditors and counsel on both sides of the border.
The firm's France – Switzerland cross-border practice is led by Jonathan Bensaid (founding partner, admitted to the Paris and Geneva Bars) and Lauren Bensaid (Banking & Finance partner), together with a network of partner fiduciaires in Geneva for the Swiss accounting aspects.
The French fiducie is a legal mechanism for transferring ownership (Civil Code art. 2011 et seq.) used to secure a financing or organise wealth management. The Swiss fiduciaire is a regulated accounting profession (the equivalent of the French chartered accountant). Two entirely distinct concepts.
No. In France, the "fiduciaire" refers to the person who temporarily holds an asset under a fiducie contract. In Switzerland, the "fiduciaire" refers to a chartered accountant and tax adviser. These are two different roles that happen to share a similar term.
No. BENSAID Avocats acts exclusively on the French-law fiducie. For Swiss bookkeeping, Swiss tax filings or the administration of Swiss companies, we refer you to partner fiduciaires in Geneva.
Yes, provided the fiducie is created under French law (for example, to secure a financing over French assets, or to organise the management of French assets for a Swiss settlor). See our examples of cross-border matters.
Swiss law does not recognise the fiducie in the sense of the French Civil Code. Other tools exist (fiduciary mandates, holding structures, foundations) that may play functionally similar roles, but their legal regime is different. The closest concept remains the common-law trust.
All of the firm's fiducie resources, accessible from this page.
An overview of the 4 forms of fiducie with an explanatory animation.
Voir la page Form of fiducieSecuring a creditor through the temporary transfer of ownership of an asset.
Voir la page Form of fiducieAdministration and governance of a dedicated pool of assets.
Voir la page Professional practiceThe role, the safeguards and the obligations of the fiduciary lawyer.
Voir la pagePresent the context (parties, jurisdictions, assets, purpose), so we can assess whether the French fiducie is the relevant tool and arrange an initial consultation.
Written by
Me Jonathan Bensaid, avocat fiscaliste, fondateur du cabinet Bensaid Avocats, inscrit aux Barreaux de Paris & Genève.
© BENSAID Avocats — The information on this site does not constitute legal advice. French Civil Code, articles 2011 to 2030. Editorial update: April 2026.
