Holding structures, trusts, foundations and family offices: how to hold and pass on wealth through Switzerland, and which rules apply to the trustees and advisers who administer it.
Banking and Wealth Management
Switzerland is one of the largest centres for cross-border private wealth, and its banks remain the central institutions of its financial centres. The articles collected here explain the Banking Act and the protection of bank client secrecy under Article 47, the rules of conduct under the Financial Services Act, the licensing of asset managers and trustees under the Financial Institutions Act, due diligence and discretionary mandates, retrocessions and their restitution, and dormant assets. They also trace the history of Swiss private banking and the consolidation of the banks in recent decades. To the articlesSuccession, Trusts and Foundations
Switzerland is a preferred location for families who want to plan their succession across several countries. The articles collected here explain Swiss succession law and forced heirship, the choice of law for an estate, the recognition of trusts under the Hague Trust Convention, Swiss family foundations and their limits, Liechtenstein foundations and offshore trusts, and philanthropic foundations. They are written for families and entrepreneurs from Asia, the Middle East and Africa, and for their advisers, who want to know which structures work in Switzerland and how they interact with the law of the family's home country. To the articlesTrustees and Fiduciary Services
Since 2023, independent asset managers and trustees in Switzerland need a licence from FINMA and are supervised by an authorised supervisory organisation. The articles collected here explain the licensing requirements under the Financial Institutions Act, the organisation, capital and insurance a trustee or asset manager needs, the duties of conduct under the Financial Services Act, and the responsibilities of fiduciaries who administer companies and serve as directors. They are written for trustees and fiduciaries, and for families and companies who want to know what they can expect from a licensed Swiss provider. To the articlesInsurance and Pensions
Switzerland is one of the world's leading centres for insurance and reinsurance, and its occupational pension funds are among the largest investors in the country. The articles collected here explain the supervision of insurers and reinsurers by FINMA, the Swiss Solvency Test, captive insurance companies, the three pillars of the Swiss pension system and the investment rules for pension funds. They are written for insurance groups considering a Swiss presence, for companies setting up a captive, and for employers from abroad who need to understand their pension obligations towards staff in Switzerland. To the articlesGroup and Holding Structures
Many international groups hold their subsidiaries, intellectual property or financing through a Swiss company. The articles collected here explain how Swiss holding companies are taxed, which legal form and canton suit a holding, licence or finance company, how dividends and interest leave Switzerland, and what the global minimum tax changes for large groups. They also cover transfer pricing, the substance a Swiss company needs in practice, the migration of a company's seat into Switzerland, the resident director required by law, and why structures that rely on a Swiss address alone no longer work. To the articlesCrypto-Assets and Digital Assets
Switzerland was one of the first countries to give crypto assets a clear legal framework, and Zug has become the centre of the industry. The articles collected here explain the DLT Act and ledger-based securities, the tokenisation of rights and commodity positions, the custody of crypto assets in insolvency, supervision by FINMA, the treatment of stablecoins, and the taxation of crypto assets for companies and individuals. They also look at the use of stablecoins in international trade and at the regulation of digital assets in Hong Kong, Singapore, the European Union and the United States. To the articles