Foundation Law

Foundation Governance, Establishment, Control Systems, Risk and Crisis Managment

Your goals

Foundation Law is a broad field and in detail complex matter. Founders require comprehensive advice in connection with the establishment of a foundation, potential alternatives of a foundation, drafting of the purpose of the foundation, determination of the organization, the governance and funds required for the intended purpose. As a founder you are interested in establishing a foundation that is able to correctly accomplish the will of the founder. Foundations require support in communicating with authorities, especially the annual reporting. In addition, foundations need support in drafting and enforcing internal governance (guidelines, by-laws and appointment of commissions). A foundation may be interested in establishing a neutral and efficient private-law based supervision and control. This is especially relevant for eco system foundations or foundations with media exposure. Furthermore, foundations may occasionally face crisis situations. In such events, the foundation council members need a diligent crisis management with a strong focus on the realisation of the foundation’s purpose.

Our services

MME may provide advice for all foundations within the private sector. We support within the following topics:

  • Establishment of foundation
  • Establishment of foundation governance
  • Development of all foundation charter documents (deed, guidelines, by-laws)
  • Assessment of regulatory requirements (FINMA)
  • Assessment and coordination of tax related matters
  • Advice for institutional investors and asset managers (fiduciary duties)
  • Support council members in all foundation law matters
  • Coordination between foundation council, accountant, auditor and tax authorities (full service approach for annual reporting)
  • Private legal, tax, compliance audit in close cooperation with auditor, tax authorities and accountant
  • Establishment of Internal Control System (ICS)
  • Risk Management Support 

MME Integrated Approach

MME can provide foundations in the private sector with full scope service in the field of legal, tax and compliance. This includes all matters with a regulatory background, in particular financial market law and financial market supervision (Swiss Financial Market Supervisory Authority FINMA), anti money laundering, asset management and administrational foundation supervision (European Supervisory Authority ESA).

The Foundation Team is led by Thomas Müller.

Thomas Müller is an acknowledged expert in corporate law, M&A and foundation law. He also has in-depth experience in advising larger companies and foundations in governance and crisis situations. He regularly advises companies, foundations, board and council members on general corporate and foundation law as well as contract law. As a public notary, he can seamlessly incorporate notarial services into his advice.

Your team


In need of legal, tax or compliance advice? We look forward to contacting you.