{"id":9428,"date":"2025-09-11T10:07:53","date_gmt":"2025-09-11T08:07:53","guid":{"rendered":"https:\/\/my-swiss-company.com\/?p=9428"},"modified":"2025-11-28T12:15:08","modified_gmt":"2025-11-28T11:15:08","slug":"foundations-in-switzerland-and-cryptocurrencies","status":"publish","type":"post","link":"https:\/\/my-swiss-company.com\/en\/foundations-in-switzerland-and-cryptocurrencies\/","title":{"rendered":"Foundations in Switzerland and Cryptocurrencies"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; theme_builder_area=&#8221;post_content&#8221; _builder_version=&#8221;4.27.3&#8243; _module_preset=&#8221;default&#8221;][et_pb_row _builder_version=&#8221;4.27.3&#8243; _module_preset=&#8221;default&#8221; theme_builder_area=&#8221;post_content&#8221; custom_padding=&#8221;24px|||||&#8221;][et_pb_column _builder_version=&#8221;4.27.3&#8243; _module_preset=&#8221;default&#8221; type=&#8221;4_4&#8243; theme_builder_area=&#8221;post_content&#8221;][et_pb_text _builder_version=&#8221;4.27.3&#8243; _module_preset=&#8221;default&#8221; theme_builder_area=&#8221;post_content&#8221; hover_enabled=&#8221;0&#8243; sticky_enabled=&#8221;0&#8243;]<\/p>\n<h2 style=\"font-weight: 400;\"><strong>Foundations in Switzerland and Cryptocurrencies: Legal Framework, Taxation and Practical Examples<\/strong><\/h2>\n<p><strong><\/strong><\/p>\n<h4 style=\"font-weight: 400;\"><strong>Introduction<\/strong><\/h4>\n<p><strong><\/strong><\/p>\n<p style=\"font-weight: 400;\">Switzerland has become one of the most dynamic ecosystems worldwide for blockchain and Web3 projects. Thanks to its legal stability, competitive tax framework and reputation as a global financial hub, many international initiatives choose to establish their foundation in Switzerland and Cryptocurrencies. Such entities are used to manage crypto treasuries, administer protocols, or distribute grants to a community. Alongside foundations, the Swiss blockchain association is also a preferred legal vehicle.<\/p>\n<p style=\"font-weight: 400;\">\n<p style=\"font-weight: 400;\">\n<p style=\"font-weight: 400;\">\n<ol>\n<li style=\"font-weight: 400;\">\n<h3><strong> Legal Structures Suitable for Crypto Projects in Switzerland<\/strong><\/h3>\n<\/li>\n<\/ol>\n<p style=\"font-weight: 400;\"><strong>Association (Art. 60 et seq. Swiss Civil Code)<\/strong><\/p>\n<ul style=\"font-weight: 400;\">\n<li><strong>Fast incorporation<\/strong>: only two people are required, with no minimum capital.<\/li>\n<li><strong>Mandatory statutes<\/strong>: must specify the name, purpose, registered seat and governing bodies (general assembly, board).<\/li>\n<li><strong>Commercial register entry<\/strong>: required if the association carries out a commercial activity in pursuit of its purpose or is subject to audit.<\/li>\n<li><strong>Flexibility<\/strong>: allows management of digital assets, launching of a protocol, or the distribution of funds.<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\"><strong>Foundation (Art. 80 et seq. Swiss Civil Code)<\/strong><\/p>\n<ul style=\"font-weight: 400;\">\n<li><strong>Creation by notarial deed and registration in the commercial register.<\/strong><\/li>\n<li><strong>Initial endowment<\/strong>: in practice, authorities expect a minimum contribution of about CHF 50,000.<\/li>\n<li><strong>Supervision<\/strong>: exercised by a cantonal or federal supervisory authority.<\/li>\n<li><strong>Governing bodies<\/strong>: foundation council (at least three members) and an auditor.<\/li>\n<li><strong>Key advantage<\/strong>: the dedication of assets is irrevocable, aligning perfectly with the decentralized ethos of blockchain projects.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ol start=\"2\">\n<li style=\"font-weight: 400;\">\n<h3><strong> Swiss Regulation Applicable to Crypto Foundations<\/strong><\/h3>\n<\/li>\n<\/ol>\n<p style=\"font-weight: 400;\"><strong>Token Classification by FINMA<\/strong><\/p>\n<ul style=\"font-weight: 400;\">\n<li><strong>Payment tokens<\/strong>\u00a0(cryptocurrencies like Bitcoin or stablecoins) \u2192 subject to Anti-Money Laundering Act (AMLA).<\/li>\n<li><strong>Utility tokens<\/strong>\u00a0\u2192 not deemed securities if usable from the moment of issuance.<\/li>\n<li><strong>Asset\/security tokens<\/strong>\u00a0\u2192 treated as securities and therefore subject to the Financial Services Act (FinSA) prospectus requirements.<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\"><strong>AML Obligations<\/strong><br \/>A Swiss foundation that provides custody or exchange of cryptocurrencies for third parties qualifies as a financial intermediary and must affiliate with a FINMA-recognized self-regulatory organization (SRO).<\/p>\n<p style=\"font-weight: 400;\">\n<p style=\"font-weight: 400;\">\n<p style=\"font-weight: 400;\"><strong>VAT and Taxation<\/strong><\/p>\n<ul style=\"font-weight: 400;\">\n<li>Cryptocurrency exchange is exempt from <a href=\"https:\/\/my-swiss-company.com\/en\/vat-in-switzerland-in-2024-and-2025\/\">Swiss VAT<\/a> (treated like foreign currency exchange).<\/li>\n<li>Service activities (custody, advisory, brokerage) become taxable once annual turnover exceeds CHF 100,000.<\/li>\n<li>Public-interest foundations and associations may apply for tax exemption (Art. 56 lit. g Federal Direct Tax Act) if their statutes state a charitable purpose and include an appropriate liquidation clause.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ol start=\"3\">\n<li style=\"font-weight: 400;\">\n<h3><strong> Advantages of the Swiss Model for Blockchain Projects<\/strong><\/h3>\n<\/li>\n<\/ol>\n<ul style=\"font-weight: 400;\">\n<li><strong>International credibility<\/strong>: strong governance, mandatory audits, and oversight by public authorities.<\/li>\n<li><strong>Regulatory certainty<\/strong>: Switzerland integrated registered ledger-based securities and DLT trading facilities as early as 2021.<\/li>\n<li><strong>Structural flexibility<\/strong>: association for quick launches, foundation for long-term projects.<\/li>\n<li><strong>Tax benefits<\/strong>: potential for tax exemption and a clear VAT regime for cryptocurrencies.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ol start=\"4\">\n<li style=\"font-weight: 400;\">\n<h3><strong> Examples of Blockchain Foundations Established in Switzerland<\/strong><\/h3>\n<\/li>\n<\/ol>\n<ul style=\"font-weight: 400;\">\n<li><strong>Tezos Foundation (Zug)<\/strong>: holds a Bitcoin portfolio and funds the Tezos ecosystem.<\/li>\n<li><strong>Solana Foundation (Zug)<\/strong>: supports the decentralization and security of the Solana network.<\/li>\n<li><strong>Origyn Foundation (Neuch\u00e2tel)<\/strong>: develops a protocol to certify object authenticity via NFTs.<\/li>\n<li><strong>DFINITY Foundation (Zurich)<\/strong>: creator of the Internet Computer, collaborates with the city of Lugano.<\/li>\n<li><strong>Cardano Foundation (Zug)<\/strong>: academic partner of the University of Zurich.<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\">These cases demonstrate Switzerland\u2019s strength in attracting global blockchain and cryptocurrency leaders.<\/p>\n<p style=\"font-weight: 400;\">\n<p style=\"font-weight: 400;\">\n<h4 style=\"font-weight: 400;\"><strong>Conclusion<\/strong><\/h4>\n<p><strong><\/strong><\/p>\n<p style=\"font-weight: 400;\">Switzerland stands out as a key hub for blockchain foundations and associations. Whether to structure a protocol, manage digital assets, or distribute grants, establishing a Swiss foundation provides a robust and credible legal solution. Nevertheless, project founders must carefully anticipate FINMA requirements, AML obligations, and tax considerations to secure their development.<\/p>\n<p style=\"font-weight: 400;\">\n<p style=\"font-weight: 400;\">\n<p style=\"font-weight: 400;\">\n<h3 style=\"font-weight: 400;\"><strong>Services of My Swiss Company SA \u2013 Swiss Fiduciary<\/strong><\/h3>\n<p><strong><\/strong><\/p>\n<p style=\"font-weight: 400;\">My Swiss Company SA, a Swiss fiduciary firm specialized in cryptocurrencies and blockchain, supports clients with:<\/p>\n<ul style=\"font-weight: 400;\">\n<li><a href=\"https:\/\/my-swiss-company.com\/en\/our-services\/formation-of-charitable-foundations-in-switzerland\/\">Creation of blockchain foundations and associations in Geneva<\/a>, Zug and Lucerne.<\/li>\n<li>Compliance with FINMA and AMLA requirements.<\/li>\n<li>Tax and accounting management for crypto projects.<\/li>\n<li>Applications for tax exemption for charitable purposes.<\/li>\n<li>Domiciliation and full administration of Swiss foundations.<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\">With its unique expertise,\u00a0<a href=\"https:\/\/my-swiss-company.com\/en\/\"><strong>My Swiss Company SA \u2013 Swiss Fiduciary<\/strong><\/a>\u00a0is the ideal partner for Web3 entrepreneurs wishing to set up a crypto foundation in Switzerland and develop a blockchain project within a secure and internationally recognized framework.<\/p>\n<p style=\"font-weight: 400;\"><span>\u00a0<\/span><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Switzerland has become one of the most dynamic ecosystems worldwide for blockchain and Web3 projects. Thanks to its legal stability, competitive tax framework and reputation as a global financial hub, many international initiatives choose to establish their foundation in Switzerland<\/p>\n","protected":false},"author":3,"featured_media":9412,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","inline_featured_image":false,"footnotes":""},"categories":[30],"tags":[51],"class_list":["post-9428","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-company-formation","tag-en"],"_links":{"self":[{"href":"https:\/\/my-swiss-company.com\/en\/wp-json\/wp\/v2\/posts\/9428","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/my-swiss-company.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/my-swiss-company.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/my-swiss-company.com\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/my-swiss-company.com\/en\/wp-json\/wp\/v2\/comments?post=9428"}],"version-history":[{"count":1,"href":"https:\/\/my-swiss-company.com\/en\/wp-json\/wp\/v2\/posts\/9428\/revisions"}],"predecessor-version":[{"id":10187,"href":"https:\/\/my-swiss-company.com\/en\/wp-json\/wp\/v2\/posts\/9428\/revisions\/10187"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/my-swiss-company.com\/en\/wp-json\/wp\/v2\/media\/9412"}],"wp:attachment":[{"href":"https:\/\/my-swiss-company.com\/en\/wp-json\/wp\/v2\/media?parent=9428"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/my-swiss-company.com\/en\/wp-json\/wp\/v2\/categories?post=9428"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/my-swiss-company.com\/en\/wp-json\/wp\/v2\/tags?post=9428"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}