Private Clients, Trusts & Foundations

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.