Foundation Setup

Swiss Foundation Cost: Fees, Capital & Ongoing Expenses

Setting up a Swiss foundation typically costs around CHF 10,000 to CHF 15,000 in one-off fees, notarisation, the commercial-register entry, supervisory-authority charges and legal advice, plus ongoing costs from roughly CHF 10,000 a year for supervision, audit and administration. On capital, one point matters above all others: there is no statutory minimum in Swiss law. The widely quoted “CHF 50,000 minimum” is a practical expectation of the supervisory authority, not a figure written into the Civil Code.

This guide breaks down each cost honestly, with ranges rather than false precision, so you can budget before you commit. It supports our complete guide to Swiss foundations, which covers the wider setup process.

Key takeaways

• No statutory minimum capital exists under Swiss Civil Code Article 80. The often-cited CHF 50,000 is a practical threshold applied by the supervisory authority, not a legal requirement.
• One-off setup usually totals CHF 10,000–15,000 (notary, register, supervisory fee, advisory).
• Ongoing costs start at roughly CHF 10,000 a year and scale with the foundation’s size and complexity.
• The real legal test for capital is proportionality, your endowment must be reasonable in relation to your foundation’s purpose.
• Smaller foundations can be exempted from a full audit where the balance-sheet total stays below CHF 200,000 for two years and they do not raise funds publicly.

What does a Swiss foundation cost? At a glance

The cost of a Swiss foundation falls into two buckets: a one-off bill to establish it, and recurring annual costs to run and supervise it. The table below gives realistic ranges. Actual figures depend on your canton, the complexity of your assets, and your foundation’s purpose.

These are planning figures, not a quote. A small, simply structured charitable foundation sits at the lower end; an operating foundation with international assets, employees or a complex investment portfolio sits well above it.

Capital requirement: the truth about the “CHF 50,000 minimum”

A Swiss foundation is established by dedicating assets to a defined purpose. Swiss law sets no minimum capital figure for an ordinary or charitable foundation. Under the Swiss Civil Code, Article 80 (ZGB Art. 80), a foundation requires only that assets be irrevocably dedicated to its purpose, it names no amount.

Swiss Civil Code, Article 80 (ZGB Art. 80): A foundation is established by the dedication of assets to a particular purpose. The law prescribes a purpose and dedicated assets, but no minimum sum.

So where does CHF 50,000 come from? It is the practical expectation of the supervisory authority, the Federal Supervisory Authority for Foundations (Eidgenössische Stiftungsaufsicht, ESA) and the cantonal authorities. In their supervisory practice, they apply roughly CHF 50,000 as a “seriousness” threshold: enough to show the founder is serious and the entity is viable. If the full amount is not paid in at formation, the foundation may be asked to prove sufficient further contributions later. This is administrative practice, not statute.

The figure that genuinely governs is proportionality. Your endowment must bear a reasonable relationship to what the foundation is meant to achieve. A modest grant-making foundation can work with a smaller endowment; a foundation that funds research, runs programmes or supports family beneficiaries across generations will need substantially more. If the assets are clearly too small for the stated purpose, the supervisory authority can refuse registration. How much capital you need therefore depends less on a magic number and more on the type of foundation and its purpose.

Capital does not have to be cash. It can include real estate, company shares or other transferable assets, provided their value is clear and they suit the purpose.

One-off setup costs, broken down

Notarisation (the public deed)

A foundation charter must be recorded as a public deed by a notary (or, for testamentary foundations, established by will). Notary tariffs are set by cantonal law, are not negotiable, and vary between cantons. For a foundation deed, budget roughly CHF 1,000–3,000, depending on the canton and the complexity of the documents.

Commercial-register entry

Most foundations acquire legal personality only on entry in the commercial register. The register fee is modest and predictable, typically CHF 600–800. (Family foundations under Article 335 are an exception: they are not entered in the register and are not subject to ongoing state supervision, which changes their cost profile.)

Supervisory-authority establishment fee

A federally supervised foundation pays the ESA an establishment fee for reviewing and taking on the foundation. Under the ESA fee ordinance in force since 1 January 2024, this is in the region of CHF 2,500–5,000. Cantonally supervised foundations pay their cantonal authority instead, on a different schedule. Swiss financial regulation assigns mandatory state supervision to virtually all foundations, the fee reflects that ongoing oversight, not a one-off filing charge.

Legal and advisory fees

This is usually the largest single item. Drafting the charter and internal regulations, structuring the board, securing tax-exemption confirmation (for charitable foundations) and liaising with the authorities typically costs CHF 6,000–10,000. Well-prepared documents reduce friction later and can shorten how long the setup takes.

Taken together, these items usually produce an all-in setup bill of CHF 10,000–15,000.

Ongoing annual costs

Once established, a foundation has recurring obligations:

• Supervision fee. Federally supervised foundations pay the ESA an annual fee averaging around CHF 1,200, ranging from roughly CHF 750 for a simple annual report to about CHF 2,000 for a complex one.
• Audit. Where required, a limited audit commonly costs CHF 2,000–5,000 or more, depending on the foundation’s size and the complexity of its accounts.
• Accounting and administration. Bookkeeping, preparing annual financial statements and the activity report, and general administration. This scales with activity and is often CHF 5,000–10,000 or more a year.
• Tax filing. Returns are filed even by tax-exempt charitable foundations.

Realistically, a straightforward foundation should budget from around CHF 10,000 a year, with active or asset-heavy foundations spending considerably more.

Does every Swiss foundation need an audit?

Not necessarily. A foundation can be exempted from appointing an auditor (“opting out”) where three conditions are met: its balance-sheet total stays below CHF 200,000 for two successive financial years, it does not publicly appeal for donations or contributions, and an audit is not needed to assess its finances reliably. The legal basis is Swiss Civil Code Article 83b (ZGB Art. 83b) together with Article 1 of the Ordinance on the Audit of Foundations. The supervisory authority must approve the waiver and can revoke it if circumstances change. For smaller foundations this can meaningfully reduce annual costs, see our audit and reporting compliance guide for the detail.

A realistic total budget

Putting it together, a typical first year for a small-to-mid charitable foundation looks roughly like this:

• Year one: CHF 10,000–15,000 setup plus the first year’s running costs, so a realistic CHF 20,000–25,000 all in.
• Each following year: from CHF 10,000, rising with size, audit obligations and activity.

These are honest planning ranges, not guarantees. Your canton, asset mix and purpose can move the figures in either direction, and cantonal authorities apply their own fee schedules. Always confirm current notary and register tariffs before you finalise a budget.

How to keep costs down

A few practical levers reduce the cost of getting started:

• Use an umbrella foundation. Rather than establishing and supervising a standalone entity, you can operate a sub-foundation or named fund under an existing umbrella structure, sharing administration and supervision. This is often the most cost-efficient route for smaller or first-time projects, see our guide to the Swiss umbrella foundation.
• Right-size the endowment to the purpose. Because the real test is proportionality, define a focused purpose matched to realistic assets rather than over-capitalising for an open-ended mission.
• Choose the canton deliberately. Notary tariffs, supervisory routes and tax treatment vary; for charitable projects, compare the best Swiss cantons for foundations.
• Prepare thoroughly. Clear, complete founding documents reduce advisory hours and avoid costly back-and-forth with the authorities. If you are based abroad, our guide on setting up as a foreigner covers the additional steps.

If you would like a budget tailored to your purpose and canton, speak to a Swiss foundation lawyer. We will outline a clear, transparent fee structure before any commitment.

Frequently asked questions

How much does it cost to set up a Swiss foundation? One-off setup costs typically total around CHF 10,000–15,000, covering notarisation of the public deed, the commercial-register entry, the supervisory-authority establishment fee and legal advisory work. The exact figure depends on your canton and the complexity of the foundation.

Is there a minimum capital for a Swiss foundation? No. Swiss Civil Code Article 80 sets no statutory minimum capital. In practice the supervisory authority expects around CHF 50,000 as a “seriousness” threshold, and the endowment must always be proportionate to the foundation’s purpose. Complex purposes require considerably more.

What are the ongoing annual costs of a Swiss foundation? Plan for roughly CHF 10,000 a year and upward. This includes the annual supervision fee (around CHF 1,200 for federally supervised foundations), audit fees where required, accounting and administration, and tax filing. Larger or more active foundations cost more.

Does every Swiss foundation need an audit? No. A foundation can be exempted from appointing an auditor where its balance-sheet total stays below CHF 200,000 for two consecutive years, it does not publicly raise funds, and no audit is needed to assess its finances reliably (ZGB Art. 83b and the Ordinance on the Audit of Foundations). The supervisory authority must approve the exemption.

How can I reduce the cost of setting up a Swiss foundation? Consider operating under an umbrella foundation to share administration and supervision, match your endowment to a focused purpose, choose your canton deliberately, and prepare complete founding documents to reduce advisory time.

Does the notary fee vary by canton? Yes. Notary tariffs are set by cantonal law and differ significantly across Switzerland; they are not negotiable. For a foundation public deed, fees generally fall in the range of CHF 1,000–3,000, but a canton with a higher ad-valorem tariff could push that figure upward if the founding endowment is large. It is worth confirming the applicable cantonal schedule before you choose a registered office.

Are there supervisory fees every year, not just at setup? Yes. Foundations under ESA supervision pay both a one-off establishment fee (roughly CHF 2,500–5,000) and an annual supervision fee thereafter. The annual ESA fee averages around CHF 1,200, ranging from approximately CHF 750 for a foundation that submits a straightforward annual report to around CHF 2,000 for a more complex one. Cantonally supervised foundations pay their respective cantonal authority on a different schedule.

What audit scope applies to a Swiss foundation that cannot opt out? Where a foundation does not qualify for the audit waiver, because its balance-sheet total exceeds CHF 200,000 or it raises funds publicly, it must appoint an approved external auditor. The scope (ordinary or limited audit) follows the general rules of Swiss accounting law: a limited audit is standard for most foundations, while an ordinary audit is required for larger entities or where the supervisory authority orders it. Budget roughly CHF 2,000–5,000 or more for a limited audit, with an ordinary audit costing considerably more depending on asset complexity.

Can capital be contributed in assets other than cash? Yes. The founding endowment does not have to be cash. Securities, real estate, company shares and other transferable assets can be contributed, provided their value is independently verifiable and the assets are suitable for the foundation’s purpose. Non-cash contributions may require a valuation report acceptable to the notary and the supervisory authority, which can add time and modest professional fees to the setup process.

What does a Swiss umbrella foundation cost compared to a standalone foundation? Operating as a sub-fund under an existing umbrella foundation is meaningfully cheaper than establishing a standalone entity. Setup costs are typically a few hundred to a few thousand francs rather than CHF 10,000–15,000, because the umbrella’s legal structure, supervisory relationship and administration infrastructure already exist. Annual costs are also lower, often in the range of a few thousand francs depending on the umbrella’s fee schedule. The trade-off is reduced control over governance and investment policy: you work within the umbrella’s framework rather than designing your own.

Do tax-exempt foundations still have to file tax returns? Yes. A charitable foundation that has been granted tax exemption by the federal and cantonal authorities is not liable for income or capital tax, but it is still required to file annual tax returns. The returns allow the tax authorities to verify that the foundation continues to meet the conditions for exemption, in particular, that it genuinely pursues a public-benefit purpose and does not generate private benefit. Failure to file or evidence of purpose drift can trigger reassessment.

What is the cost of applying for tax-exempt status? There is no standard application fee for charitable tax exemption in Switzerland; the process is administrative rather than fee-driven at the federal level. The main cost is professional, drafting the application, preparing supporting documents and coordinating with both the cantonal tax authority and the supervisory authority. This work is typically covered within the legal and advisory budget of CHF 6,000–10,000 already included in setup costs, though complex cases may require additional hours.

What happens if a foundation’s assets fall significantly below CHF 50,000 after setup? The CHF 50,000 threshold is an administrative expectation at registration, not a continuing statutory requirement. However, if a foundation’s assets decline to the point where it can no longer sustainably pursue its stated purpose, the supervisory authority may intervene, requiring remediation, a purpose change or, in extreme cases, recommending dissolution. Founders should therefore plan for a realistic long-term endowment rather than founding with the bare minimum.

This article is general information about Swiss foundation costs and is not a substitute for formal legal or tax advice. Figures are indicative ranges and vary by canton, purpose and structure. Please confirm current tariffs and obtain advice tailored to your circumstances before acting.

Sources

• Swiss Civil Code (ZGB), Article 80, establishment of a foundation by dedication of assets (no minimum capital figure). onlinekommentar.ch, Art. 80 CC
• Swiss Civil Code (ZGB), Article 83b, appointment of auditors and supervisory-authority exemption.
• Ordinance on the Audit of Foundations, Article 1, conditions for opting out of the audit (balance-sheet total below CHF 200,000 over two years, no public fundraising).
• Federal Supervisory Authority for Foundations (ESA), establishment and annual supervision fees; fee ordinance (GebV-ESA) in force from 1 January 2024. esa.admin.ch, Gebühren
• KENDRIS, Establishing Foundations in Switzerland: A Guide (2024), confirms CHF 50,000 is supervisory practice, not a statutory minimum. kendris.com
• ICNL, The Swiss Legal Framework on Foundations, proportionality of assets to purpose; supervision. icnl.org
• Fundraiso, Foundation supervision, audit-waiver conditions. fundraiso.ch