Evaluation Supervision of foundations Evaluating the effectiveness of the supervision of “classic” foundations
Audit number: 15570
Switzerland is traditionally regarded as an attractive location for foundations. The legal and tax framework is liberal and favourable. A new foundation is set up every day while one other one is wound up every two days. At the end of 2015, there were 13,075 registered charitable foundations with estimated total assets of around CHF 100 billion. These foundations disburse an estimated CHF 2 billion annually in Switzerland and abroad.
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