Foundations and Trusts

Course dates: 01.03. - 05.04.2022

Time: Tuesday, 2pm - 6pm

Room: KOL-E-21

Course Cataloque (Vorlesungsverzeichnis)

Information sheet Foundations and Trusts SS 2022 (PDF, 136 KB)

Learning objectives Foundations and Trusts SS 2022 (PDF, 29 KB)

NEW: You can evaluate the course from Mai 2, 2022 - Mai 16, 2022 at the following Link Thank you! 

Podcasts:

Please note that to access the podcast you will need to re-enter your AAI login (it will say "You're not allowed to access this event. It might be available after you've signed in", once you click on "sign in" you will be taken to the AAI login).

Lecture_1.3.2022_Podcast Part I.

Lecture_1.3.2022_Podcast Part II.

Lecture_8.3.2022_Podcast Part I.

Lecture_8.3.2022_Podcast Part II.

Slides:

1. The Big Picture: World of Foundations and Trusts (PDF, 2 MB)
2. Foundations: The Concepts of Foundations (PDF, 155 KB)
3. Foundations: Swiss Foundations (PDF, 368 KB)
4. Foundations: Liechtenstein Foundations (PDF, 247 KB)
5. Introduction to Estate Planning via Foundations from a Swiss Perspective (PDF, 635 KB)

Materials:

1. Swiss Law in English Language Link
2. Liechtenstein Law in English Language Link
3. Hague Trust Convention Link
4. Jakob, A practical guide: Build and lead charitable foundations in Switzerland (ed. Credit Suisse), 2021 (PDF, 1 MB)
5. Jakob, The role of foundations in family governance, Trusts & Trustees, 1/2020 (PDF, 194 KB)
6. Jakob, Will-Substitutes in Switzerland and Liechtenstein, in:Braun/Röthel (eds.), Passing Wealth on Death  (PDF, 510 KB)
7. Jakob, Draft revision of Swiss inheritance law: impact on estate planning via foundations, Trusts & Trustees 6/2017 (PDF, 101 KB)
8. Jakob/Studen, Foundation law in Switzerland: Overview and Current Developments in Civil and Tax Law (PDF, 2 MB)
9. Panico, Private foundations and trusts: just the same but different?, Trusts & Trustees 1/2016 (PDF, 127 KB)
10. Panico, New foundation legislation in common law jurisdictions: a "second generation"?, Trusts & Trustees 6/2018 (PDF, 121 KB)
11. Koele, The Dutch private foundation in comparison with trusts: for the same purpose but rather different, Trusts & Trustees 1/2016 (PDF, 97 KB)

Podcasts:

Lecture_15.03.2022_Podcast 

Lecture_22.03.2022_Podcast

Slides:

Foundations and Trusts_Slides_Part I. (PDF, 766 KB)

Foundations and Trusts_Slides_Part II. (PDF, 475 KB)

Materials:

1. Howard Jersey foundations a decade on (PDF, 99 KB)
2. Kapp Guernsey foundations (PDF, 86 KB)
3. Noseda Common Law Foundations - A Successful Experiment? (PDF, 115 KB)
4. Picht/Kopp Common Law Foundations and their recognition (PDF, 123 KB)
5. Thevenoz_Trusts: the rise of a Global legal Concept (PDF, 1 MB)
6. Federal Act on Private International Law (PILA)
7. Foundations (Jersey) Law 2009
8. Foundations (Guernsey) Law 2012
9. Graham_Rybolovlev v Rybolovleva (PDF, 101 KB)
10. Perrin_Recognition of Trusts (PDF, 184 KB)
11. Thevenoz_Purpose content and implementation of HTC (PDF, 10 MB)
12. Wach_Forced Heirship and the Common Law Trust (PDF, 64 KB)
13. Lugano Convention

Podcasts:

Lecture_ 29.3.2022_Podcast 

Lecture_05.04.2022_Podcast 

Slides:

Foundations and Trusts Block 3 Part I. (PPTX, 896 KB)

Foundations and Trusts Block 3 Part II. (PPTX, 921 KB)

Materials:

1. Informal translation of trust circular (PDF, 251 KB)
2. Introduction of a trust law in Switzerland (PDF, 364 KB)
3. Aspects of trust litigation in Switzerland (PDF, 60 KB)
4. Memorandum on trust circular (PDF, 133 KB)
5. The use of Liechtenstein foundations for Swiss founders (PDF, 4 MB)
6. Trusts&Trustees 6. Juli 2020 (PDF, 143 KB)