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The organization of an individual establishment may be adopted to its specific needs: like a company limited by shares or a foundation, as an instrument for commercial objectives or for the administration of assets.
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The establishment qualifying as private asset structure pays an annual tax of CHF 1’800 only. |
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Distributions to the beneficiaries as well as profits earned are not subject to any further tax.
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The supreme authority is vested in the founder (holder of the founder’s rights) and is transferable. |