{"id":23738,"date":"2024-09-06T10:08:00","date_gmt":"2024-09-06T10:08:00","guid":{"rendered":"https:\/\/fidudp.ch\/news-for-associations-and-foundations\/"},"modified":"2024-10-24T15:21:58","modified_gmt":"2024-10-24T15:21:58","slug":"news-for-associations-and-foundations","status":"publish","type":"post","link":"https:\/\/fidudp.ch\/en\/news-for-associations-and-foundations\/","title":{"rendered":"What&#8217;s new for associations and foundations"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"23738\" class=\"elementor elementor-23738 elementor-22785\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1665d6d8 e-flex e-con-boxed sc_layouts_column_icons_position_left e-con e-parent\" data-id=\"1665d6d8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7574f0d5 sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"7574f0d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><\/p>\n<p><\/p>\n<p><\/p>\n<p><\/p>\n<p>Legislative changes 2023<\/p>\n<p><br><span class=\"trx_addons_dropcap trx_addons_dropcap_style_2\">The<\/span> reform of company law, which came into force on January 1, 2023, as well as<br>the revision of the Anti-Money Laundering Act (AMLA) and the revision of the Value Added Tax Act (VAT Act) have also had a significant impact on<br>foundations and associations, which the authors analyze in this article.<\/p>\n<p><\/p>\n<h5 class=\"wp-block-heading\">Introduction<\/h5>\n<p><\/p>\n<p>For foundations and associations, the effects of the<br>reform of the Swiss Code of Obligations (CO)[1] concerning company law and the revision of the Anti-Money Laundering Act (AMLA)[2] mainly concern the following four areas:<\/p>\n<ul>\n<li>meeting and decision-making procedures,<\/li>\n<li>transparency on remuneration for members of<br>boards of trustees,<\/li>\n<li>insolvency and overindebtedness rules, and<\/li>\n<li>registration of associations in the commercial register.<\/li>\n<\/ul>\n<p>On some issues, the provisions of the Civil Code (CC)[3] have <span style=\"font-size: 17px; text-align: var(--text-align); background-color: var(--theme-color-bg_color); color: var(--theme-color-text); letter-spacing: 0px;\">been amended, while on others a rationale based on the &#8220;harmonization of the provisions [&#8230;] of the <\/span><span style=\"font-size: 17px; text-align: var(--text-align); background-color: var(--theme-color-bg_color); color: var(--theme-color-text); letter-spacing: 0px;\">association and foundation with those of the corporation&#8221; desired by the Federal Council[4]<\/span> <span style=\"font-size: 17px; text-align: var(--text-align); background-color: var(--theme-color-bg_color); color: var(--theme-color-text); letter-spacing: 0px;\">applies. <\/span><\/p>\n<p>Added to this is the revision of the Value Added Tax Act (VATA)[5], which exempts certain non-profit associations and institutions from VAT liability.<\/p>\n<p><span class=\"trx_addons_accent\"><a href=\"https:\/\/fidudp.ch\/wp-content\/uploads\/2024\/09\/2023_6_Nouveautes_pour_les_associations_et_les_fondations-1.pdf\">Detailed information in this article<\/a><\/span><\/p>\n<p><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Legislative changes 2023 The reform of company law, which came into force on January 1, 2023, as well asthe revision of the Anti-Money Laundering Act (AMLA) and the revision of&hellip;<\/p>\n","protected":false},"author":5,"featured_media":23667,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[223],"tags":[226],"class_list":["post-23738","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","tag-company-law"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v24.1 (Yoast SEO v27.2) - 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