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Swiss family foundations and the new registration requirement - paper tiger or paradigm shift?


Jakob, Dominique; Studen, Goran (2016). Swiss family foundations and the new registration requirement - paper tiger or paradigm shift? Trusts & Trustees, (6):397-413.

Abstract

Swiss family foundations remain subject to controversial debate. At the core of a decade-old discussion lies, essentially, the question whether they continue to remain a ‘wallflower’ or if they could, instead, blossom by revitalizing them as an eligible estate planning tool. On top of a restrictive judicial approach, a new registration requirement in Switzerland might be regarded as a further impediment for Swiss family foundations since their confidentiality privilege has now been removed. However, this move towards an enhanced governance regime could, in fact, allow for a new and holistic approach ultimately resulting in a liberalization of Swiss family foundations.

Abstract

Swiss family foundations remain subject to controversial debate. At the core of a decade-old discussion lies, essentially, the question whether they continue to remain a ‘wallflower’ or if they could, instead, blossom by revitalizing them as an eligible estate planning tool. On top of a restrictive judicial approach, a new registration requirement in Switzerland might be regarded as a further impediment for Swiss family foundations since their confidentiality privilege has now been removed. However, this move towards an enhanced governance regime could, in fact, allow for a new and holistic approach ultimately resulting in a liberalization of Swiss family foundations.

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Additional indexing

Item Type:Journal Article, refereed, original work
Communities & Collections:02 Faculty of Law > Institute of Legal Sciences > Civil Law
Dewey Decimal Classification:340 Law
Language:English
Date:2016
Deposited On:07 Feb 2017 09:35
Last Modified:12 Feb 2017 06:39
Publisher:Oxford University Press
ISSN:1363-1780
Publisher DOI:https://doi.org/10.1093/tandt/ttw058

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