Relocation and lump-sum taxation, Swiss foundations and trusts, succession and estate planning for international families moving wealth into Switzerland.
Switzerland draws international families for its stability, its tax regimes and its place at the centre of European wealth structuring, though the tools differ from what many arrive expecting. A Swiss family foundation under article 335 of the Civil Code is deliberately narrow: it may meet a family's costs of upbringing, education or support, but a foundation that simply pays members an income is not permitted and is void. Families wanting a broader wealth-holding vehicle often use a Liechtenstein foundation instead.
Around that sit relocation and lump-sum taxation, trusts recognised under the Hague Convention, and succession planning across borders. The guides here explain what a Swiss foundation can and cannot do, how lump-sum taxation works, and how an international family plans a move into Switzerland without tripping forced-heirship or residence rules.
Articles on private clients, trusts & foundations
How to Set Up a Swiss Foundation (Stiftung) in 2026
Setting up a Swiss foundation: the deed and endowment, charitable vs family purpose, tax exemption, state supervision and cost — how a Stiftung works in 2026.
How a foreigner obtains a Swiss residence permit in 2026 — permit types L, B and C, EU/EFTA free movement, third-country quotas and routes without a job.
Swiss Passport: How to Get Citizenship in 2026 (4 Routes)
How to get a Swiss passport: the four routes to citizenship, ten-year residence rule, B1/A2 language levels, commune–canton–SEM timeline and 2026 fees in CHF.
Opening and running a Swiss bank account, including for non-residents: eligibility, source-of-funds checks, realistic minimums and choosing the right bank.
Swiss corporate tax, VAT registration and rulings, bookkeeping and audit thresholds, and the cantonal rate differences that decide where to base a company.
Can a Swiss family foundation pay an income to family members?
No. A family foundation under Art. 335 of the Civil Code may meet the costs of upbringing, education or support; a foundation set up simply to pay members an income is not permitted and is void. Families who need a broader wealth-holding vehicle commonly use a Liechtenstein foundation instead.
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How does Swiss lump-sum taxation work?
The individual is taxed on expenditure rather than on worldwide income and wealth, on a basis agreed in advance with the canton. It is open to foreign nationals who take up Swiss residence and do not carry on gainful activity in Switzerland, and not every canton offers it.
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Does Switzerland recognise foreign trusts?
Yes. Switzerland has recognised trusts under the Hague Trust Convention since 2007, so a properly constituted foreign trust is respected. The Swiss tax treatment is a separate question and turns mainly on the settlor's residence at the time of settlement and on whether the trust is revocable.
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