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Swiss family foundations and the new registration requirement—paper tiger or paradigm shift?

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Reference

Jakob, D., & Studen, G. (2016). Swiss family foundations and the new registration requirement—paper tiger or paradigm shift? Trust & Trustees, 22(6), 707-712.

Publication type

Article in Scientific Journal

Abstract

Swiss family foundations remain subject to controversial debate. At the core of a decade-old discussion lies, essentially, the question whether they continue to remain a ‘wallflower’ or if they could, instead, blossom by revitalizing them as an eligible estate planning tool. On top of a restrictive judicial approach, a new registration requirement in Switzerland might be regarded as a further impediment for Swiss family foundations since their confidentiality privilege has now been removed. However, this move towards an enhanced governance regime could, in fact, allow for a new and holistic approach ultimately resulting in a liberalization of Swiss family foundations.

Persons

Organizational Units

  • Institute for Business Law

DOI

http://dx.doi.org/https://doi.org/10.1093/tandt/ttw058