Neben öffentlichen Stiftungen, Vorsorgestiftungen und steuerpflichtigen Familienstiftungen sind steuerbefreite, wohltätige bzw.

As of February 1, 2024, the Canton of Zurich has relaxed its practice on the tax exemption for charitable institutions, making Zurich a more attractive jurisdiction in particular for foundations.

New Swiss corporate law came into force on 1 January 2023. The transition period for Swiss companies to adapt their articles of association and regulations to the new corporate law is two years...

The Cantonal Tax Office of Zurich is creating more flexibility for tax-exempt foundations in connection with foreign activities, impact investments, and the compensation of foundation bodies.

There is no wealth tax at federal level.

En parallèle d'un développement grandissant d'initiatives liées à la responsabilité sociale de l'entreprise, de plus en plus d'individus s'intéressent à lancer un projet qui combine un modèle d'affaires avec un impact sociétal et environnemental: ce qu'on appelle au niveau international une entreprise sociale.

The association is the most basic form of legal entity under Swiss law. It allows any group of people to pool their resources together in pursuit of a specific goal.