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Deepen your knowledge of philanthropy with e-books.
Please note, that the e-books are only available in German.

The Charitable Foundation


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»
Company profile Kendris AG


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

Publication by Kendris AG

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

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
The Foundation’s Bodies
Foundation Supervisory Authority
Foreign Foundations
European Foundations
Author: Portrait


Find out about the tax aspects of Swiss foundations.

Publication by Kendris AG

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