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Themes

Foundation work

The Charitable Foundation

Impact Measurement

Foundation work

Publication

The three topics «Law», «Taxes» and «Accounting» are from the publication «Die gemeinnützige Stiftung im schweizerischen Recht» by Kendris AG.

Publication «Die gemeinnützige Stiftung im schweizerischen Recht»
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Company profile Kendris AG
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Accounting

In the third part, learn about the accounting methodology used by Swiss foundations.

Publication by Kendris AG

I. Initial Situation
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J. Duty to Keep Books and Accounts
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K. General Provisions
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L. “Milchbuch Calculation” for Small Foundations
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M. Accounting for Small and Medium-sized Foundations
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N. Accounting for Large Foundations
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O. Financial Report According to a Recognised Standard
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P. Designation of an Auditor
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The 3 Principles

The foundation’s activities are determined by three principles that are interrelated. Learn more about it here.

From the publication «Swiss Foundation Code 2015. Grundsätze und Empfehlungen zur Gründung und Führung von Förderstiftungen.» by Thomas Sprecher, Philipp Egger & Georg von Schnurbein (eds.).

The Establishment of the Foundation
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The Foundation’s Bodies
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Beneficiaries
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Foundation Supervisory Authority
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Foreign Foundations
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European Foundations
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Author: Portrait
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Taxes

Find out about the tax aspects of Swiss foundations.

Publication by Kendris AG

Nonprofit Status as a Reason for Tax Exemption
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Tax Exemption
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Authors: Portrait
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