As the founder of a foundation (settlor in the case of trusts) or as the responsible body (foundation board/trustee) for your foundation or trust, you have an interest in ensuring that your organization fulfils the desired or specified purposes. Foundations and trusts can be structured as corporate vehicles, planning instruments under inheritance law, DLT foundations (ecosystem/blockchain), charitable or not-for-profit organizations (NPO) or investment or employee benefit foundations.
The MME Foundation & Trust team supports you in all legal areas regarding foundations: foundation law, inheritance law, blockchain/financial market law, tax law and pension law. We provide you with all relevant services for your foundation project, from the conception phase and establishment to the commencement of operations and liquidation/dissolution.
Our team also has proven expertise in foundation governance and the introduction of internal control systems (ICS) as well as in the risk management of foundations. We support you in defining the purpose and organizational structure of your foundation, drafting regulations and interacting with supervisory authorities. Furthermore, our wealth of experience includes statutory amendments and restructuring of existing foundations and trusts.
Together with the partners of our extensive national and international network, we support you in selecting, structuring and integrating the appropriate foundation and/or trust as part of your (international) asset and estate planning and long-term asset protection. We advise you as a trustee on inheritance and matrimonial property law issues, tax and financial market law challenges and related disputes.
Our MME Foundation and Trust team can provide you with the following services, among others:
- Formation & Structuring:
- Planning, establishment and international orchestration of foundations and trust structures under Swiss law and in Liechtenstein, including charitable grant structures and social venture capital vehicles.
- Restructuring and reorganization of foundations and trusts.
- Integration of (new or existing) foundations and trusts into (international) estate and wealth planning.
- Governance & Organization:
- Development and optimization of management and governance structures, competence descriptions, internal control systems (ICS), risk management and coordination with accounting, external auditors and authorities.
- Tax & Legal Advice:
- Legal, tax and compliance audit of foundations and trusts, in particular also advice on tax exemption, cross-border donations, sponsoring, regulatory requirements of cantonal supervisory and tax authorities, ESA, FINMA and representation of foundations and trusts before authorities and courts.
- Advising institutional investors and asset managers (fiduciary duties).
- Advising foundation boards and trustees and representing them before authorities and courts.
- Health & compliance checks of foundations and trusts regarding legal, regulatory and tax requirements pursuant to the law and best practice.
- Asset Strategy & Compliance:
- Support with investment strategies, due diligence, private equity investments as well as conducting compliance checks and benchmarking for best practice identification.
Further information and basic principles on the Swiss foundation can be found here:
