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ARTICLE · 19 FEBRUARY 2024

Strengthening Zurich As A Foundation Hub

MME Legal | Tax | Compliance
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The Swiss canton of Zurich becomes considerably more attractive as a hub for foundations: In addition to other measures, the cantonal tax authority now allows an adequate...

SwitzerlandTax
Dr. Balz Hösly
Dr. Balz Hösly
Stefan Keller
Stefan Keller

The Swiss canton of Zurich becomes considerably more attractive as a hub for foundations: In addition to other measures, the cantonal tax authority now allows an adequate remuneration for members of the foundation board of tax-exempt charitable foundations and foundation activities with foreign impact.

In 2023, the cantonal government of Zurich decided to implement a "foundation strategy" for Zurich and make it a more attractive location for foundations. On the basis of a professional analysis, the Zurich government introduced various measures to achieve this goal. One of the most important was to improve the tax environment for charitable foundations and associations. To this end, the cantonal tax authority has now changed its practice as follows:

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