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Developments in Foundation Law in Europe pp 283–310Cite as

Foundation Law in Switzerland: Overview and Current Developments in Civil and Tax Law

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Part of the book series: Ius Gentium: Comparative Perspectives on Law and Justice ((IUSGENT,volume 39))

Abstract

Due to its liberal foundation law as well as its long-standing political and economic stability, Switzerland is often described as a foundation paradise in the heart of Europe. Unsurprisingly, official figures prove the popularity of Swiss foundations both in absolute and relative terms.

Switzerland offers potential founders a suitable foundation law codification which is complemented by a favourable tax regime and cooperative supervisory authorities in the context of nonprofit activities. It combines traditional views on foundations with modern governance elements while leaving founders space to customise their foundations according to their needs.

Against the background of the overall legal framework for nonprofit activities in Switzerland, this chapter analyses the Swiss foundation sector from a legal, tax and compliance perspective and provides insight into current developments and trends.

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Notes

  1. 1.

    For tax aspects, see below.

  2. 2.

    BBl 2010, 2017 et seqq.

  3. 3.

    BGE 127 II 337 et seqq.

  4. 4.

    For a general comparison of charitable trusts and foundations in Switzerland, see Edgar H. Paltzer and Patrick Schmutz, “Switzerland: are charitable trusts an alternative to charitable foundations?”, Trusts & Trustees (2008), 357–368.

  5. 5.

    BGE 99 II 261 et seqq.

  6. 6.

    BGE 76 I 77.

  7. 7.

    BGE 120 II 137 et seqq., 141.

  8. 8.

    BGE 120 II 137, 141.

  9. 9.

    AS 2005, 4545.

  10. 10.

    BGE 96 II 273.

  11. 11.

    BGE 108 II 497, 499.

  12. 12.

    BGE 120 II 374.

  13. 13.

    Judgement of the Swiss Federal Court of 19 January 2009, case 5A_274/2008.

  14. 14.

    Hans Michael Riemer, Personenrecht des ZGB (Bern: Stämpfli Verlag, 2002), 272.

  15. 15.

    BGE 105 II 321, 326.

  16. 16.

    Dominique Jakob “Das neue Stiftungsrecht der Schweiz”, Recht der Internationalen Wirtschaft (2005): 675.

  17. 17.

    For details, see Dominique Jakob, in Dominique Jakob and Andrea Büchler (ed.), Commentary Civil Code, art. 86a ZGB. Dominique Jakob, “Das Stiftungsrecht der Schweiz im Europa des dritten Jahrtausends”, Schweizerische Juristen-Zeitung (2008a: 536).

  18. 18.

    Dominique Jakob, Verein – Stiftung – Trust: Entwicklungen 2007 (Bern: Stämpfli Verlag, 2008b, 62).

  19. 19.

    Message Regarding the Amendment of the Code of Obligations; BBl 2008, 1589, 1738 et seqq.

  20. 20.

    Judgement of the ECJ of 14 September 2006, case C-386/04.

  21. 21.

    Circular letter number 12, no. II. 3. (a).

  22. 22.

    BGE 114 Ib 277, 279.

  23. 23.

    Circular letter number 12, no. II. 3. (a); cf. judgement of the Swiss Federal Court of 2 February 2009, case 25_592/2008.

  24. 24.

    BGE 114 Ib 277.

  25. 25.

    BGE 113 Ib 7, 9 et seqq.

  26. 26.

    Cf. practice instructions of 18 January 2008 of the association of Swiss Tax Authorities (SSK), 39 et seqq.

  27. 27.

    BGE in ASA vol. 19, 328 et seqq.

  28. 28.

    Circular letter number 12, no. II. 3. (a). For details on the administrative requirements in practice, see Harold Grüninger, “Stiftungsstandort Schweiz – für Europa attraktiv?”, Stiftung & Sponsoring (2008a), 28.

  29. 29.

    Practice instructions of 18 January 2008 of the association of Swiss Tax Authorities (SSK), 17 et seqq.

  30. 30.

    Circular number 12, no. II. 4.

  31. 31.

    Circular number 12, no. II. 4.

  32. 32.

    Circular letter number 12, no. II. 5.; so-called segment accounting [Spartenrechnung].

  33. 33.

    BGE 107 Ia 126, 130.

  34. 34.

    Circular letter number 12, no. III. 2.

  35. 35.

    Circular letter number 12, no. II. 3. (c).

  36. 36.

    Circular letter number 12, no. IV. 1. (a).

  37. 37.

    Circular letter number 12, no. IV. 1. (b).

  38. 38.

    BGE 115 Ib 111, 118.

  39. 39.

    BGE 126 II 443, 459.

  40. 40.

    German Boschung and Roland Reding, “MWST und neues Stiftungsrecht”, Der Schweizer Treuhänder (2006): 783.

  41. 41.

    For details, see the informational letter MWST-Info 05 “Subventionen und Spenden” of the EStV from January 2010.

  42. 42.

    See the practice instructions of 18 January 2008 of the association of Swiss Tax Authorities (SSK), 18.

  43. 43.

    Judgement of the ECJ of 14 September 2006, case C-386/04.

  44. 44.

    Judgement of the ECJ of 27 January 2009, case C-318/07.

  45. 45.

    As regards the development of European nonprofit law and the currently debated draft of a supranational “European Foundation”, see Dominique Jakob and Goran Studen, “Die European Foundation – Phantom oder Zukunft des europäischen Stiftungsrechts?” (2010): 61–107.

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Author information

Authors and Affiliations

  1. Center for Foundation Law, University of Zurich, Treichlerstrasse 10, CH-8032, Zurich, Switzerland

    Dominique Jakob

  2. University of Zurich, Zurich, Switzerland

    Dominique Jakob

  3. University of Zurich, Freiestrasse 15, CH-8032, Zurich, Switzerland

    Goran Studen

Authors
  1. Dominique Jakob
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  2. Goran Studen
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Correspondence to Dominique Jakob .

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Editors and Affiliations

  1. Independent legal scholar and consultant on foundation and non-profit organization, Turin, Italy

    Chiara Prele

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Jakob, D., Studen, G. (2014). Foundation Law in Switzerland: Overview and Current Developments in Civil and Tax Law. In: Prele, C. (eds) Developments in Foundation Law in Europe. Ius Gentium: Comparative Perspectives on Law and Justice, vol 39. Springer, Dordrecht. https://doi.org/10.1007/978-94-017-9069-7_14

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