Country profile

Switzerland

Definition
While the term “foundation” is not legally defined in Swiss law, Art. 80 et seqq. Zivilgesetzbuch (ZGB – Swiss Civil Code) provides the legal framework for foundations in Switzerland. According to Art. 80 ZGB the formation of a foundation requires assets being endowed for a specific purpose. It is not possible to transfer the assets back to the founder. Apart from public benefit foundations, there is a variety of foundation types in Switzerland such as ecclesiastical foundations, foundations concerning employee benefits schemes, corporate foundations, family foundations, public law foundations.

Switzerland’s philanthropy profile

€140,000 million (2022)

Pool of assets

€3500 million (2022)

Total expenditure

No data

Total employment

Switzerland’s foundations

13,721 (2023)

foundations

The €3,500 million figure is a lower-bound estimation on spending of grantmaking foundations, not included are the expenditures of operating foundations (such as Inselspital, Fondation Beyeler etc.). The €140,000 million figure for assets is taken from a sample of 12,038 foundations, which includes not just grantmaking foundations but foundations of other distinctions too as it is not currently possible to disaggregate this particular data. Assets of grantmaking and operating foundations also cannot be differentiated at present. Hence the numbers on assets and expenditures are not on the same sample of foundations.