Swiss foundations
Set up a Swiss foundation, charitable or family
A foundation dedicates assets to a purpose for the long term. We draft the purpose and the deed, coordinate the notary, and handle the register, supervision and tax-exemption filings for a fixed package of CHF 7,900 – CHF 12,000.
How a Swiss foundation works
- Legal basis: Art. 80 ff. of the Swiss Civil Code. The foundation is created by notarial deed (or by will or inheritance contract) and acquires legal personality with its commercial register entry.
- Capital: the Civil Code sets no minimum, but supervisory practice expects about CHF 50,000.
- Supervision: federal supervision for foundations active nationally or internationally, otherwise cantonal or communal. Family and ecclesiastical foundations are not supervised.
- Board and audit: a foundation board, members able to act in Switzerland, and an auditor unless the supervisory authority grants an exemption.
- Purpose: fixed at formation; it can be changed only with the supervisory authority's approval.
Charitable or family foundation?
A charitable (public-benefit) foundation can be exempt from tax if its purpose is exclusively public-benefit and its assets are irrevocably dedicated; the cantonal tax authority decides on application. A Swiss family foundation is narrowly limited by Art. 335 of the Civil Code to the upbringing, education, establishment or support of family members, and is not tax-exempt. Parliament adopted a motion in 2024 to allow broader family foundations; implementation by the Federal Council was still pending when we last checked.
Timeline
Count about 4–8 weeks: purpose and structure 1–2 weeks, deed in one day, endowment subject to source-of-funds checks, register 1–2 weeks, supervision and auditor 2–4 weeks, tax exemption in parallel.
Frequently asked questions
How much does it cost to set up a Swiss foundation?
Our package is CHF 7,900 – CHF 12,000, depending on complexity, plus notary, register and supervision fees at cost and the endowment itself.
Can a foreigner set up a Swiss foundation?
Yes, founders may be foreign. The foundation needs a Swiss seat and board members able to act in Switzerland.
Can I change the purpose later?
Only with the approval of the supervisory authority, under the conditions of the law.
Swiss or Liechtenstein foundation?
It depends on your aims. A Liechtenstein foundation requires a licensed Liechtenstein trustee on its council; we refer you to one.
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contact@swissshelf.ch
Geneva · Switzerland