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Tax exemption practice

In Switzerland, the requirements for setting up a charitable, tax-exempt foundation vary from canton to canton. Each canton has developed its own guidelines and approaches, and a certain degree of competition between the cantons is becoming increasingly apparent.

Setting up a foundation of your own requires a great deal of expertise

Setting up a foundation of your own requires a great deal of expertise

To determine whether a canton is the most suitable location for your foundation, further individual assessments are required in addition to tax exemption. It is also essential to exercise the utmost care when defining the foundation’s purpose and drafting the founding documents, and to select the appropriate supervisory authority for the foundation.

The various steps to be taken when setting up a foundation can be found here.

To provide an overview of tax exemption practices across all 26 cantons, the Chair of Tax Law at the University of Lucerne, in collaboration with Reichmuth & Co, conducted a nationwide survey in autumn/summer 2024. It is encouraging that all cantons took part and answered the 12 questions put to them, making a complete overview available for the first time.

Interactive tool

Answer a few key questions to find out which cantons are particularly suitable for setting up your tax-exempt foundation.

Learn more (only available in German)
Titelseite der Studie «Steuerbefreiungspraxis in der Schweiz» zur Frage, welche Kantone sich für eine Stiftung eignen

View the full survey

Would you like to view and compare the detailed survey results in electronic or printed form?

Learn more (only available in German)

Are you interested in establishing your own foundation? We would be happy to guide you through the process.

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