SERVICE
Foundation Advisory
Not every foundation question requires a full setup engagement. Many clients come to us at an earlier stage, weighing whether a Swiss foundation is the right structure, comparing it with a trust or holding company, navigating a cross-border tax position, or redesigning governance for a foundation already in operation. Our advisory service provides dedicated, substantive guidance on these questions, grounded in Swiss law and cross-border practice.
Structure choice before the deed
The choice between foundation types should be examined before any deed is signed.
Tax exemption not automatic
Charitable foundations need a specific application; eligibility must be designed in from the start.
Cross-border complexity
US FATCA, UK tax rules, and expat status add significant complexity, addressed case by case.
Written advice as standard
All advisory delivered in writing, in English and German, with a discussion session included.
Scope of work
What's included
Structure selection advice
We assess the fit between your objectives and the available options in Swiss law: charitable foundation, family foundation, corporate foundation, umbrella foundation, or alternative structures such as an association or a trust.
Family vs charitable foundation analysis
Swiss Civil Code, Article 335 permits a family foundation only for education, endowment or support of family members. We clarify what is achievable within the rules and what is not.
Foundation vs trust and holding comparison
A substantive comparison of legal nature, asset protection, succession, tax and cross-border recognition, including Swiss treatment of foreign trusts under the Hague Convention.
Tax-exemption strategy
For charitable foundations: we advise on positioning the purpose, drafting the statutes and designing distributions to meet criteria for cantonal and federal tax exemption.
Cross-border tax and regulatory advice
We advise clients with UK, US or other international connections on how a Swiss foundation interacts with their home-country tax obligations, FATCA reporting, and treaty positions.
Governance design
We assist foundation boards with governance frameworks: board composition, conflict-of-interest rules, investment mandates, remuneration policies and the Swiss Foundation Code 2021 standards.
Compliance reviews
Audit obligations, supervisory-authority reporting, ZGB and Foundation Code 2021 alignment, we review your foundation's compliance position and advise on any corrective action.
Ongoing advisory retainer
For foundations that want a standing advisory relationship, we are available for legal and governance questions as they arise throughout the year.
How it works
Our process
A five-stage advisory process, from brief to written advice to follow-on support.
Initial brief
You share your objectives, your family or philanthropic situation, your existing structures, and your questions. We confirm whether they fall within our scope.
Research and analysis
We review the relevant Swiss law, cantonal position and any cross-border factors. For tax-exemption strategy or cross-border cases, this step is the most substantive part of the engagement.
Written advice
We deliver a structured written summary of our analysis, the options available and our recommendations, a record you can share with co-trustees or family-office advisers.
Discussion session
We walk through the advice with you, in English or German, answer questions and refine the recommendations where your situation requires it.
Follow-on support
For advisory matters that proceed to a setup or restructuring, we carry the advice through to implementation. For ongoing questions under a retainer, we respond within agreed timescales.
Who we advise
Clients we work with
Founders before committing
Clients who want a clear picture of the landscape before signing a deed or transferring assets.
Existing foundation boards
Boards that need governance support, a legal opinion on a specific question, or help navigating a supervisory authority enquiry.
International and expat clients
UK residents, US nationals (with their distinct FATCA considerations), and other foreign founders who need Swiss law advice that accounts for their home-country position.
Family offices
Clients comparing a Swiss foundation with other holding and succession structures across multiple jurisdictions.
Common questions
Frequently asked questions
What is the difference between a charitable and a family foundation?
A charitable (public-utility) foundation pursues a public-benefit purpose and may qualify for tax exemption. A family foundation (Familienstiftung) serves private family interests, is strictly limited by Article 335 of the Swiss Civil Code to education, endowment or support of family members, and is generally not tax-exempt.
Do you advise on structure comparisons, not just foundations?
Yes. Clients often come to us at the stage where they are comparing a Swiss foundation with a trust, a holding company, or structures in other jurisdictions. We provide an honest, substantive comparison covering legal nature, asset protection, succession and tax.
Can you advise US or UK clients specifically?
Yes, within scope. We advise on Swiss law. For US nationals, we address FATCA reporting obligations and how a Swiss foundation interacts with those duties. For UK matters and US tax advice proper, we work alongside a specialist in your home jurisdiction.
Is your advice given in writing?
Our standard is written advice. It gives you a record of the analysis, makes it easier to share with co-trustees or family-office advisers, and ensures precision on legal points. Discussions accompany the written work rather than replace it.
Related guides
Speak to a Swiss foundation adviser
We work with clients across Switzerland and internationally. We will tell you what Swiss law permits, what it does not permit, and what we recommend, clearly and without overstating what can be achieved.