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Explore our expert services in the establishment and administration of private and public utility foundations in Switzerland. We guide you through the legal process, ensure compliance, and maximize tax benefits. Entrust us with the management of your foundation for optimal efficiency and impact. Engage in a social or philanthropic mission with a trusted partner. <\/p>\n
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Swiss foundations are very active in the fields of health, education, social services, culture, environment and ecology, research and funding of general-interest projects.<\/p>\n
Switzerland is one of the world\u2019s most highly appreciated countries for the formation of charitable foundation since its laws are very liberal and the legal system is stable. A Swiss foundation is regulated by just eight short articles in the Swiss Civil Code. A foundation obtains its legal personality by its recording in the Trade Register and it is the foundation\u2019s council that deals with achieving the corporate objects according to the settlor\u2019s wishes. <\/p>\n
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In addition, Switzerland has a high concentration of banks specialising in the fields of wealth management and a banking system renowned internationally for its stability.<\/p>\n
The procedure for setting up a foundation is simple and quick. The foundation must be set up by an authentic deed drawn up before a notary and the initial capital amount is CHF 50,000 and must be allocated to a special purpose. A member of the Foundation Board must reside in Switzerland and an auditing body must be appointed. The foundation must then be registered in the Commercial Register. <\/p>\n
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Swiss foundations<\/strong><\/p>\n Swiss foundations file their financial statements each year with the foundations supervisory authority but the details are not made public.<\/p>\n Public-interest Swiss foundations may benefit from special tax emptions. A request for tax exemption must be made to the tax authorities for foundations that pursue charitable objects and if they fulfil certain cumulative conditions (a foundation does not pursue for-profit objects, a foundation irrevocably allocates its funds to the pursuit of its objects with no possibility of its funds being returned to the donors and the foundation board receives no payment for its work). <\/p>\n Swiss public-interest foundation<\/strong><\/p>\n A Swiss public-interest foundation benefiting from tax exemption is fully exempted from the following taxes:<\/p>\n