Investment Fund in Switzerland


To investors who wish to hold funds for their subsequent management or their comprehensive protection, Switzerland offers several classic stock variations. They play the role of a sufficiently effective and effective alternative to trusts, can not only preserve but also multiply assets. This state is characterized by a high rate of guarantees for the security of deposits, their reliability and inaccessibility to third parties. And despite the fact that the process of forming such a Fund is more difficult compared to other countries, the same Liechtenstein, interest in it is quite large and stable.

The legislative base of the state implies formation of several types of investment funds, differing on the basis of their parameters:

  • Affiliation – corporate and municipal;
  • Purpose – general, having legal independence and special, including religious, family and welfare;
  • Type – mixed, public, private and public type.

The structure will be uniform in any case, regardless of the type and shape. The presence of founders, guarantor, beneficiaries, managing board together with members is obligatory. In addition, among the mandatory factors inherent in the Fund with Swiss jurisdiction are the following:

  • Acquisition of a legal entity immediately after its formation;
  • Property ownership, the role of the owner is played by the Fund, and not by other persons, including its founders;
  • Various assets may be found in the property;
  • Formation for a specific range of purposes – they can be commercial, charitable directions, as well as protection of private interests;
  • Possibility of forming the structure for a specific period.


Among those structures, which enjoy the greatest demand and popularity of investors, it is necessary to allocate special Funds in the first place. They allow dotted to define the set goals, to warn about an attempt of unauthorized disclosure of the information, conduct structuring on assets and build a clear scheme on control and management of them.

Based on Swiss legislation, the possibility of creation of such Funds is provided:

  • Family members are the owners of family property. These goals include education fees, life support and much more. The advantage of such a form is the identification of a narrow list of beneficiaries, the lack of the need to appoint an auditor and registration in the trade register to obtain legal personality. They also allow for the conduct of hereditary planning, the prevention of the rights to compulsory estate share and much more;
  • Religious – despite the lack of a clear definition by the state, their designation is formulated as Carry the preaching of a certain faith. The establishment of such a fund requires the formulation of the purpose and the relationship with the particular community that is leading the religious activity;
  • Pensions are formed in the role of supporting the standard of living of the instrument on the fact of termination of active business processes or a mechanism for saving funds;
  • Charitable – have a fairly wide prevalence in Switzerland. May have, both governmental and non-governmental, activities of a supportive and philanthropic nature in a number of industries, including scientific, social, cultural and other;
  • Entrepreneurial – not so much Legislative as a practical form. Funds of this type are formed for specific activities of investment and economic nature and have a special structure of the Organization. As a rule, they act as shareholders of the company, plan real estate or perform work of industrial and commercial orientation.


The state provides for the lowest threshold of capital to form a structure of this type – 50000 Swiss francs. The acquisition of legal personality is not without registration in the trade register, although some variations of structures, including family, may well do without it. This allows for a significant increase in the level of confidentiality. The Fund is formed at the notary who conducts the procedure of certification of the testamentary order or the corresponding act. Legal status comes into force on the fact of formation of the Charter.

The Charter should necessarily include such data:

  • Higher governing bodies – a board consisting of 3 legal/physical persons and responsible for all powers. The document contains information about all the members, the sphere of interests assigned to the Fund tasks and many other things;
  • Organizational form – must be in full compliance with the productive use of funds.

Among those assets that may belong to the Fund, the greatest prevalence is shares and other corporate securities, deposits in banks, investment portfolios and other. The preservation of the real estate Fund and objects related to intellectual property is also in demand. The law does not provide for a return assignment, after the assets are received by the Fund, they are not refundable – partial or complete.

Liquidity of the structure is possible. The authorities are responsible for its conduct at the federal or cantonal level. The basis may be a statement from any interested person, or in the presence of his own initiative in a situation where the achievement of the Fund’s goals is not possible, they are immoral or illegal, and also, if the preservation of the Fund, even when the required amendments are made, is not achievable.


Communities supervise bodies, and they themselves may have a municipal, cantonal or even federal residence. The procedure is carried out by sending a package of documents including:

  • Annual reporting data – concerning both financial activity and its financial component;
  • Approval of the forms indicated above by the board of the Fund;
  • Audit reports;
  • Updated membership of the board.

Taxation is one of the fundamental factors on the basis of which it is possible to place funds in Swiss funds. In addition, the State supports agreements that make it possible to evade the double tax rate, while providing a range of benefits:

  • Flexible CIC Complex for tax collection – the cantons in this case supplement the authorities at the federal and municipal level;
  • Practically zero rates of non-resident income – all those profits that belong to other countries are not subject to taxation on the territory of Switzerland;
  • The release of those funds that are formed to participate in public activities of various nature, from taxation at the cantonal and federal levels;
  • One of the most productive and bulky International systems aimed at protecting foreign investment;
  • Reduced tax rate on inheritance;
  • The priority of international agreements over national regulations and much more.

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