01
Available instruments
International private-wealth planning may use Swiss companies, qualifying charitable or other foundations, recognised foreign trusts, insurance and investment solutions, family governance and contractual arrangements
02
Legal constraints
Switzerland recognises foreign trusts under the Hague Trust Convention, but that does not make a trust a Swiss legal entity; a commercial trustee requires FINMA authorisation. A Swiss foundation should not be marketed as a universal substitute for a private family foundation
Asset protection starts with a permitted legal form and real governance. International private-wealth planning may use Swiss companies, qualifying charitable or other foundations, recognised foreign trusts, insurance and investment solutions, family governance and contractual arrangements.
03
Governance and succession
An AG or GmbH must be capable of representation by at least one person resident in Switzerland; the tax and banking analysis also tests actual functions, management, premises, people and expenditure. Formation covers the canton and municipality, name, articles, blocked capital account, notarial deed and entry in the cantonal Commercial Register; the legal entity comes into existence on registration.
04
Banking perimeter
A bank or securities firm should be selected from institutions holding the relevant FINMA authorisation; access to private banking, corporate accounts, custody, treasury and trade finance depends on the institution's client segment. The bank examines owners and controllers, tax residence, source of wealth and funds, the history of capital, countries and purpose of transactions, sanctions risk and the client's connection with Switzerland.
05
Tax map
Federal profit tax is supplemented by cantonal and municipal tax; the effective burden depends on the exact location, functions, capital and available cantonal measures. Individuals face federal, cantonal and municipal income tax, while cantons also levy net wealth tax; the result depends on municipality, family circumstances, status and asset mix.
FAQ
FAQ
Where should a private wealth: foundations and trusts project in Switzerland start?
International private-wealth planning may use Swiss companies, qualifying charitable or other foundations, recognised foreign trusts, insurance and investment solutions, family governance and contractual arrangements
Can formation or account opening be guaranteed?
This material is general information. Formation, licensing, tax outcomes and account opening depend on the facts and the decision of the competent authority or financial institution.
Why are tax and banking reviewed together?
Federal profit tax is supplemented by cantonal and municipal tax; the effective burden depends on the exact location, functions, capital and available cantonal measures. The bank examines owners and controllers, tax residence, source of wealth and funds, the history of capital, countries and purpose of transactions, sanctions risk and the client's connection with Switzerland.
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Related routes
- Company formation
- Open primary source
- Bank accounts and private banking
- Open primary source
- Tax strategy
- Open primary source
- Choosing a Swiss canton for a company
- Open primary source
- Relevant practice
- Open primary source