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Startups.ch - Blog
An employee benefit scheme is a legal form chosen by companies to organise the occupation benefits granted to its employees. It is the most important legally regulated type of special foundation. more…
If you sell your own company as a capital gain, the transaction is generally tax-exempt. The Swiss Federal Court recently made a decision which qualified this principle, and raised many questions. more…
Foundations are subject to supervision by a state supervision authority, which ensures that foundation bodies are using their assets as originally intended by the donors. In order to carry out these duties, the foundation supervisory authority may take preventative and/or repressive measures. more…
In principle, it is not possible to dissolve a foundation because this would violate the purpose of establishment of this legal form. This principle allows for two exceptions, through which a foundation may be dissolved. more…
The bodies of a foundation shall be liable for damages resulting from a breach of its duty of care. This relates in particular to the Foundation Board, the members of which are liable to the Foundation with all of their private assets. more…
In order to combat money laundering and financing of terrorism, the recommendations of the Groupe d’action financière (GAFI) or Financial Action Task Force (FATF) were revised in 2012. The National Council and Council of States quickly incorporated these recommendations into national legislation. more…
In July 2015, the number of new company formations fell slightly compared to the same period last year. As June this year was such a strong month for new company formations, this wasn’t really surprising. Therefore, a slight decline in company formations was not unexpected. more…
By STARTUPS.CH,
August 5, 2015
Published in Start-up & Entrepreneurship, Startups Scene, STARTUPS.CH | No comments
Published in Start-up & Entrepreneurship, Startups Scene, STARTUPS.CH | No comments
Fundamentally an association has to pay tax too. A tax exemption can be given when the association pursues a public or charitable purpose. Not for profit associations can take advantage of a lower turnover threshold for VAT. more…
Liability for an association’s debts is limited to the assets of the association. Therefore, the members are fundamentally not liable for the debts of the association. The association’s funds are also liable for statutory bodies (Executive body liability). more…
