Switzerland offers political, economic and legal stability. It is an ideal environment for charity and other non-profit purposes.
A foundation is a separate legal entity which has no members or shareholders founded by its founder contributing the initial assets.
An association qualifies as a group of natural persons and/or legal entities constituted and organized on the basis of a written agreement with the pursuit of an non-economic purpose. An association is an independent legal entity.
Swiss law is very liberal and is highly flexible on the formation of foundations and associations. If correctly structured, they should be fully tax exempt.
