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
Pool of assets
Fondation Botnar Fondation Charles Léopold Mayer pour le progrès de l'Homme Fondation de l'Orangerie Fondation Lombard Odier Fondation Mava Fondation Salvia Global Footprint Network Foundation International Committee of the Red Cross Isocrates Foundation Jacobs Foundation Laudes Foundation Lutheran World Federation Oak Foundation PeaceNexus Foundation Stiftung Mercator Schweiz Swiss Philanthropy Foundation SwissFoundations Thalassa Foundation United Nations Children's Fund United Nations High Commissioner for Refugees