At its meeting on September 15, 2023, the Federal Council took note of the results of the consultation on the introduction of a Swiss trust. There is currently insufficient political consensus for the introduction of a trust under Swiss law. In particular, the tax regulations were clearly rejected in the consultation.
In order to ensure that players in Switzerland do not have to resort to foreign trusts, Parliament instructed the Federal Council in motion 18.3383 to create a Swiss trust in the Code of Obligations. The Federal Council then submitted a proposal for consultation. However, the results of the consultation, which the Federal Council took note of at its meeting on September 15, 2023, make it clear that the introduction of a Swiss trust does not currently enjoy majority support.
The Federal Council therefore refrains from drafting a dispatch and proposes that Parliament dismiss the motion.
The notice and other documents are available here.
