01 · Foundation
Establish a Swiss Stiftung — CHF 1,990 flat.
Charitable, family or private-purpose foundation. Notarial deed, articles, Handelsregister filing and Aufsichtsbehörde recognition. Tax-exempt status available for charitable foundations on cantonal confirmation.
02 · Three foundation types
Charitable, family, private-purpose.
Charitable foundation
Public-benefit purpose (education, research, art, social welfare, environment). Tax-exempt status if the canton confirms charitable purpose. Subject to ongoing supervision by the cantonal Aufsichtsbehörde.
Family foundation
Established for the long-term welfare of named family members. Strictly limited under Swiss law (Civil Code art. 335) — perpetual maintenance funds and certain "purpose" foundations are restricted. Often paired with a foreign trust or holding for flexibility.
Private-purpose foundation
Specific non-charitable purpose, neither family nor public-benefit. Common for corporate purposes (employee pension top-ups, art collections held for cultural display). Subject to standard supervision.
03 · Pricing
Formation, governance, and the recurring cost of council oversight.
| Service | Our fee | Market range |
|---|---|---|
| Stiftung formation (incl. notary, HR, articles) | CHF 1,990 | CHF 2,000–8,000 |
| Registered office (Zurich or Zug) | CHF 1,200 / year | CHF 1,400–2,800 |
| Council member mandate (annual) | CHF 4,900 / year | CHF 4,800–6,000 |
| Ongoing accounting (active, small) | CHF 1,900 / year | CHF 2,000–5,000 |
| Tax ruling (charitable status) | CHF 250 / hour | CHF 250–550 |
Fees excl. MWST. Notary and Handelsregister office fees passed through at cost (typically CHF 800–1,200 combined). Annual supervisory fee paid to the cantonal Aufsichtsbehörde (CHF 200–800).
04 · What the fee covers
Articles, deed, registry, supervision filing.
- Drafting of foundation articles (Stiftungsurkunde) reflecting purpose and governance
- Notarial deed of foundation establishment
- Initial endowment confirmation (CHF 50,000 minimum recommended)
- Handelsregister filing in the canton of registered office
- Application to the cantonal Aufsichtsbehörde (supervisory authority)
- Initial council appointments and signing-rights registration
05 · Process
Six to twelve weeks to operational foundation.
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01
Purpose + structure
Define the charitable, family or private purpose. Pick the canton (Zug, Zurich and Geneva are common). Identify the founder, council members, and beneficiaries (if any).
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02
Articles + endowment
Draft the Stiftungsurkunde reflecting the purpose. Founder transfers initial endowment (typically CHF 50,000+) to a blocked account.
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03
Notarial deed + filing
Notarised act of foundation. Handelsregister filing. Application to the cantonal Aufsichtsbehörde for supervision recognition.
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04
Tax ruling (if charitable)
For charitable foundations, we apply for cantonal recognition of charitable status to obtain tax-exempt treatment. 4–8 weeks at the canton.
06 · FAQ
Frequently asked questions.
What is the minimum endowment for a Swiss foundation?
There is no statutory minimum, but Swiss practice expects CHF 50,000 as a working minimum so the foundation can credibly pursue its purpose. Sub-CHF 50k foundations are sometimes refused recognition by the supervisory authority on the grounds of being incapable of fulfilling the stated purpose.
How long does it take to establish a foundation?
Six to twelve weeks typically. The notarial deed and HR filing take 2–3 weeks. The cantonal Aufsichtsbehörde recognition takes another 4–8 weeks. Charitable-status tax ruling adds a parallel 4–8 weeks but does not block operational start.
Can I be the founder and a council member?
Yes, but you cannot be the sole council member. Swiss law requires the foundation to have an independent governance structure. We typically recommend a 3-member council with at least one independent member familiar with Swiss foundation law.
Can a foreign person establish a Swiss foundation?
Yes. The founder does not need to be Swiss-resident or a Swiss national. The foundation must have a Swiss registered office and at least one council member with Swiss residence and signing power (similar to AG/GmbH resident-director rules).
Is a charitable foundation tax-exempt?
On confirmation by the cantonal tax office, yes — exempt from federal direct tax, cantonal income tax and capital tax. Donations to the foundation are deductible from the donor's taxable income (up to 20% of net income for individuals, 20% of net profit for corporations). The exemption requires documented public-benefit purpose and arms-length governance.
How are family foundations restricted in Switzerland?
Civil Code art. 335 limits family foundations to specific purposes — funding education, supporting members in financial need, or specific defined family events. Perpetual general-maintenance trusts for family welfare (common in foreign jurisdictions) are not permitted in Switzerland. Many international families use a Liechtenstein Stiftung or a foreign trust for that scope, sometimes with a Swiss family-office layer for governance.
07 · Get started
Send the foundation purpose and the planned endowment.
One-paragraph brief: charitable, family or private purpose; identity of founder; planned endowment amount; jurisdiction preference. We come back within 24 hours with the document checklist, expected timeline, and tax-exempt feasibility.