The solutions in detail
An overview of our services.
Sub-foundation
This route is suitable for people who want to achieve their charitable goals discreetly, individually and efficiently through a capital grant.
Returns for charity
(Rendite für Gemeinnützigkeit®)
This route is suitable for persons who wish to donate the income from part of their assets to a charitable purpose, but not yet the assets themselves.
Independent foundation
This route is suitable for persons who are striving for certain charitable objectives with a significant capital endowment and public appeal.
Advantages
Sub-foundation
This structure is a very efficient and inexpensive way to administer the funds. The assets you contribute are managed separately in a sub-foundation of the Rütli-Foundation. The umbrella Rütli-Foundation provides the infrastructure and expertise to administer the sub-foundation.
Returns for charity
(Rendite für Gemeinnützigkeit®)
The assets are made temporarily available to the Rütli-Foundation under a usufruct agreement, meaning that they can be recalled. This solution is suited to long-term projects with recurring donations. All income and capital gains go towards the charitable purpose.
Independent foundation
With an independent foundation, you ensure that your own foundation’s name is maintained for the long term. This can be positive for public perception and image management. The Rütli-Foundation provides advice and support on establishing, running and administering your own independent foundation.
Minimum capital
Sub-foundation
CHF 100,000
Returns for charity
(Rendite für Gemeinnützigkeit®)
CHF 500,000
Independent foundation
CHF 10 Million
Tax
Sub-foundation
The Rütli-Foundation is tax-exempt, meaning that no income or wealth tax is payable. Deposits into the sub-foundation can be set off against taxable income up to the cantonal and federal deduction limits.
Returns for charity
(Rendite für Gemeinnützigkeit®)
The Rütli-Foundation is tax-exempt, meaning that no tax is payable on the portion of assets made available under the usufruct agreement and the income from those assets.
Independent foundation
Provided that the foundation is tax-exempt, it need not pay any income or wealth taxes. Deposits into the sub-foundation can be set off against taxable income up to the cantonal and federal deduction limits.
Asset management
Sub-foundation
Individual implementation via an asset management mandate is theoretically possible with any bank.
Returns for charity
(Rendite für Gemeinnützigkeit®)
Individual implementation via an asset management mandate is theoretically possible with any bank.
Independent foundation
Individual implementation via an asset management mandate is theoretically possible with any bank.
Costs
Sub-foundation
One-off initial costs: CHF 3,000
Annual costs: CHF 5,000
Returns for charity
(Rendite für Gemeinnützigkeit®)
One-off initial costs: CHF 3,000
Annual costs: CHF 5,000
Independent foundation
Set-up costs approx. CHF 10,000
(foundation deed, notary, etc.)
Annual costs approx. CHF 10,000 to CHF 20,000
(accounting, auditing, supervision, administration, etc.)
Term
Sub-foundation
Depending on the level of assets, the sub-foundation may support projects for many years beyond the donors’ deaths.
Returns for charity
(Rendite für Gemeinnützigkeit®)
The usufruct agreement should be concluded for a period of at least three years. Once the agreement is terminated, the usufruct capital – a maximum of the nominal amount originally contributed – reverts to the usufructuary’s private assets.
Independent foundation
Unlimited or until the contributed capital is used up. This form is also suitable for preserving one’s life’s work, such as art, paintings, buildings, etc.
Foundation board
Sub-foundation
The sub-foundation is represented to the outside world by the Foundation Board of the Rütli-Foundation. As the donor, you determine the amount and timing of donations.
Returns for charity
(Rendite für Gemeinnützigkeit®)
The Return for Charity (Rendite für Gemeinnützigkeit®) structure is represented towards the outside world by the Foundation Board of the Rütli-Foundation. As the usufructuary, you determine the amount and timing of donations.
Independent foundation
Appointment of own foundation board; this is particularly important if special knowledge is necessary and useful to achieve the objective of the foundation. Playing an active role on the foundation board can be meaningful and life-enriching.
Supervisory authority
Sub-foundation
The Rütli Foundation reports annually to the Federal Supervisory Authority for Foundations.
Returns for charity
(Rendite für Gemeinnützigkeit®)
The Rütli Foundation reports annually to the Federal Supervisory Authority for Foundations.
Independent foundation
The Foundation Board reports annually to the relevant supervisory authority.