On behalf of Parliament (Motion 18.3383), the Federal Council proposes the introduction of a new legal institution in the Code of Obligations. On 12 January 2022, it opened the consultation regarding the introduction of a Swiss trust, which will last until 30 April 2022.
The introduction of a trust law is in line with the international trend.
In this context, various federal laws are to be adapted. This also includes the tax laws. It is to be explicitly regulated in the law how trusts are treated for tax purposes.
The explanatory report is available here and the preliminary draft here.
