ARTICLE
25 June 2025

Developments In The Foundation Sector, In Particular The New Zurich Guidelines On Tax Exemption

BK
Bär & Karrer

Contributor

Bär & Karrer is a renowned Swiss law firm with more than 170 lawyers in Zurich, Geneva, Lugano and Zug. Our core business is advising our clients on innovative and complex transactions and representing them in litigation, arbitration and regulatory proceedings. Our clients range from multinational corporations to private individuals in Switzerland and around the world.
Presentation of current developments in the foundation sector...
Switzerland Tax

Presentation of current developments in the foundation sector:

  • Foundation report 2025
  • Legislative project for liberalization of the Swiss family foundation (abolition of the prohibition of maintenance foundations)
  • New developments for charitable foundations, in particular new practice guidlines of the Zurich tax authority
  1. Permissibility of adequate remuneration for foundation councils
  2. Permissibility of charitable activities abroad according to the same rules as charitable activities in Switzerland
  3. Permissibility of impact investments
  • Outlook

https://www.itpa.org/meeting/zurich-2025/

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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