Abstract
The authors discuss the opportunities and potential pitfalls of using foreign family foundations in Switzerland. Do Arts 335 para 2 and 448 para 2 of the Swiss Civil Code have an ordre public character or are they lois d'application immédiate, preventing the recognition of foreign maintenance foundations in Switzerland? The criteria to establish whether assets transferred to a foreign family foundation and the income there from are being attributable to the foundation, the Swiss resident founder or beneficiaries are identified and the Swiss tax consequences of four typical scenarios in which foreign foundations are established by Swiss resident individuals examined.
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