Foundations and Trusts

Course dates: 24.2.–31.3.2026

Important: Please note that Prof. Dr. D. Jakob has come down with a virus on 24.2.2026 and that the first lecture has to be canceled at short notice. The lectures will therefore start on 3.3.2026. Please check for all lectures the changed dates and times in the Course catalogue. We apologize for the inconvenience and look forward to seeing you next week.

Time: Tuesday, 3.3., 10.3, 17.3., 24.3. and 31.3., 2–6 pm, and Friday, 27.3., 2–6 pm

Rooms: are changing every week, please check the Course catatologue (Vorlesungsverzeichnis)

Course catalogue (Vorlesungsverzeichnis)

Information sheet Foundations and Trusts SS 2026 (PDF, 106 KB)

Learning objectives Foundations and Trusts SS 2026 (PDF, 82 KB)

Slides: 

1. The Big Picture: World of Foundations and Trusts (PDF, 1 MB)
2. Foundations: The Concepts of Foundations (PDF, 286 KB)
3. Foundations: Swiss Foundations (PDF, 345 KB)
4. Foundations: Liechtenstein Foundations (PDF, 224 KB)
5. Introduction to Estate Planning via Foundations from a Swiss Perspective (PDF, 787 KB)

Materials:

1. Swiss Law in English language
2. Liechtenstein Law in English language
3. Hague Trust Convention
4. Jakob, The Restructuring and Further Developing of Foundation (PDF, 192 KB)
5. Jakob, Swiss Entreprise Foundations: Overview and Current Challenges (PDF, 4 MB)
6. Jakob, A practical guide: Build and lead charitable foundations in Switzerland (ed. Credit Suisse), 2021 (PDF, 1 MB)
7. Jakob/Brugger, Swiss Foundation Law – Tightrope act between freedom and regulation, Trusts & Trustees, 7/2022 (PDF, 94 KB)
8. Jakob, The role of foundations in family governance, Trusts & Trustees 1/2020 (PDF, 194 KB)
9. Jakob, Will-Substitutes in Switzerland and Liechtenstein, in: Braun/Rötherl (eds.), Passing Wealth on Death (PDF, 510 KB)
10. Jakob, Draft revision of Swiss inheritance law: impact on estate planning via foundations, Trusts & Trustees 6/2017 (PDF, 101 KB)
11. Jakob/Studen, Foundation law in Switzerland: Overview and Current Developments in Civil and Tax Law (PDF, 2 MB)
12. Panico, New foundation legislation in common law jurisdictions: a “second generation”? Trusts & Trustees 6/2018 (PDF, 121 KB)
13. Koele, The Dutch private foundation in comparision with trusts: for the same purpose but rather different, Trusts & Trustees 1/2016 (PDF, 97 KB)

Podcasts:

Please note that there will be no podcasts recorded.

Slides (will be available in due time):

1. Foundations and Trusts Block 2 Part I
2. Foundations and Trusts Block 2 Part II

Materials (will be available in due time):

Podcasts:

Please note that there will be no podcasts recorded.

Slides:

1. Foundations and Trusts Block 3 Part I (PDF, 321 KB)
2. Foundations and Trusts Block 3 Part II (PDF, 358 KB)

Materials:

1. Trust Circular (informal translation) (PDF, 251 KB)
2. Peter, Family Foundations in Switzerland, Trusts & Trustees, 6/2020 (PDF, 143 KB)

Podcasts:

Please note that there will be no podcasts recorded.