In view of the current demographic development, it is primarily small and medium-sized businesses that will be threatened with problems of business continuity. Given that, in the case of small and medium-sized family-run businesses, the head of the business is often no longer succeeded by a member of his family, but the business's continued operations are still intended to support family members, solutions exist in the form of foundations, which, on the one hand, allow the separation of management and shareholders, and, on the other hand, ensure the family is taken care of.

In addition, there is an ever greater need to minimise the tax consequences for others when transferring assets (estate planning). There is also the question of the shortage of funding in public budgets, which will mean that it will be increasingly difficult to implement public services in future. This has the consequence that, in the so-called third sector, private engagement is playing an increasingly important role.

Our services for foundations are focused primarily on the following areas:

  • Charitable foundation
  • Private foundations
  • Church foundations
  • Autonomous foundations
  • Non-autonomous foundations
  • Company foundations
  • Family foundations
  • Foundations within small and medium-sized businesses
  • Foundations governed by Swiss law
  • Foundations governed by Austrian law 

Our advisory services include in particular: 

  • Frank initial discussions to determine your personal goals and ideas
    • without becoming lost in legal or tax details
    • without becoming bogged down in articles and by-laws
    • highlighting alternatives, unbiased advice
  • Reviewing and formulating your foundation idea and its legal and commercial feasibility
  • Tax optimisation upon establishment of the foundation and its development
  • Competent support in establishing your foundation and its internal orientation
  • Legal and tax assistance with the sponsorship and project work of your foundation
  • Support with the conceptualisation of a sustainable foundation profile
  • Accounting for foundations
  • Interaction with foundation boards
  • Management in trust of non-autonomous foundations


Klaus Schmidt
Armin Pfirmann