Developments in the Foundation Sector, in particular the New Zurich Guidelines on Tax Exemption

Presentation of current developments in the foundation sector:

• Foundation report 2025
• Legislative project for liberalization of the Swiss family foundation (abolition of the prohibition of maintenance foundations)
• New developments for charitable foundations, in particular new practice guidlines of the Zurich tax authority

1. Permissibility of adequate remuneration for foundation councils
2. Permissibility of charitable activities abroad according to the same rules as charitable activities in Switzerland
3. Permissibility of impact investments

• Outlook