Le fondazioni sono una vantaggiosa peculiarità dell'ordinamento svizzero

Swiss market more attractive for foundations in the future?

Federal Council approves a parliamentary initiative to simplify ancillary amendments to the deed of foundation and to dispense with the role of the notary public

The Federal Council supports the strengthening of the attractiveness of Switzerland as a location for foundations.
Like the Council of States’ Committee for Legal Affairs (CAG-S), the Federal Council is of the opinion that the attractiveness of Switzerland as a location for foundations should be enhanced.
As decided at the meeting on May 12, 2021, it therefore supports a parliamentary initiative to this effect, which aims to simplify the ancillary amendments to the foundation deed.
Once a foundation has been established, the foundation deed can no longer, in principle, be amended.
However, minor amendments are permitted, provided they do not affect the rights of third parties and have a valid reason.

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The number of foundations by canton in 2021 in Switzerland

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An objective reason for changing the statutes is sufficient

In particular, these amendments concern minor adjustments to the purpose or organisation of the foundation.
In this regard, the CAG-S considers the legal form of the foundation under current law to be inflexible and no longer appropriate to the needs of the sector and therefore intends to amend it by means of parliamentary initiative 14.470.
In future, only an objective reason will be required for an ancillary amendment to the foundation deed.
Furthermore, it is proposed that such an amendment should no longer be subject to a notarial deed throughout Switzerland.
In recent years, the Federal Council has repeatedly spoken out in favour of making Switzerland more attractive for foundations.
In its opinion it therefore welcomes the clear decision of the GAC-S to modernise current law in this area.

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Il numero di fondazioni Cantone per Cantone nel 2020 in Svizzera
The number of foundations canton by canton in 2020 in Switzerland

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