Philanthropy Lunch: Legislative and Regulatory Changes for Swiss Foundations and Associations

In collaboration with the International Geneva Welcome Centre (CAGI), the Maison Internationale des Associations (MIA)  and proFonds.

In 2023 and early 2024, Swiss associations and foundations have faced significant legal and regulatory changes, including reforms to corporate law and amendments to the Swiss Code of Obligations, Civil Code, and other related laws. The introduction of mandatory registration with the commercial registry and new transparency requirements has prompted many associations to review and update their statutes. Debates around compensating board members of tax-exempt entities have led to varying practices across different cantons, highlighting a need for harmonization while respecting cantonal autonomy. Regional authorities like Zurich and Vaud have issued new guidelines on compensation, providing clearer frameworks for tax-exempt entities. Case law developments have reinforced the roles of supervisory authorities, while European Court rulings have impacted the rights of associations in climate litigation. Moving forward, the focus on professionalizing the non-profit sector continues, with ongoing legislative efforts to balance effective governance and regulatory compliance. Prof. Giulia Neri-Castracane and Vincent Pfammatter will provide a comprehensive overview of the legislative and regulatory changes, along with key case law developments from 2023 and the first half of 2024, that have impacted Swiss associations and foundations.

PROGRAMME

INTRODUCTION – 12.15 pm – 12.20 pm

Julien Beauvallet, Head of Civil Society Service, International Geneva Welcome Centre (CAGI)

PRESENTATION – 12.20 pm – 1 pm

• Prof. Giulia Neri-Castracane, Director of the Commercial Law Department and Associate Professor, Faculty of Law, UNIGE
• Vincent Pfammatter, Partner at Walder Wyss, Member of the board of proFonds and Academic Fellow of the GCP

Q&A – 1.00 pm – 1.20 pm

UPDATE on the activities of the CAGI, GCP and MIA – 1.25 pm – 1.30 pm

• Mara De Monte, Executive Director, Geneva Centre for Philanthropy (GCP)
• Hervé Pichelin, Director, Maison Internationale des Associations (MIA)

LIGHT LUNCH – 1.30 pm – 2 pm