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Factsheet The Charitable foundations under Swiss law (EN)

Category: 
Factsheets
Date: 
8 August 2017
KENDRIS Author(s): 

This information sheet provides you with an overview of the structure and mode of operation of Swiss charitable foundations, of which there are currently around 13,000 in Switzerland. Having a charitable object is not in itself sufficient for obtaining a tax-free status. There are further requirements which must be met, for example that the board of the foundation acts altruistically and that the larger part of the profits is distributed each year.