Foundations and Trusts

Course dates: 27.2.–16.4.2024

Time: Tuesday, 2 pm – 6 pm, mid- and end-March Wednesday, 2 pm – 6 pm
(please note: on 26 March is no lecture, Dr. Natalie Peter will hold her two lectures on 9 and 16 April)

Room: SOD-1-102 (Tuesday), KOL-G-217 (Wednesday)

Course catalogue (Vorlesungsverzeichnis)

Information sheet Foundations and Trusts SS 2024 (PDF, 83 KB)

Learning objectives Foundations and Trusts SS 2024 (PDF, 26 KB)

Slides:

1. The Big Picture: World of Foundations and Trusts (PDF, 1 MB)
2. Foundations: The Concepts of Foundations (PDF, 151 KB)
3. Foundations: Swiss Foundations (PDF, 508 KB)
4. Foundations: Liechtenstein Foundations (PDF, 260 KB)
5. Introduction to Estate Planning via Foundations from a Swiss Perspective (PDF, 578 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/Brugger, Swiss Foundation Law – Tightrope act between freedom and regulation, Trusts & Trustees, 7/2022 (PDF, 94 KB)
6. Jakob, The role of foundations in family governance, Trusts & Trustees 1/2020 (PDF, 194 KB)
7. Jakob, Will-Substitutes in Switzerland and Liechtenstein, in: Braun/Röthel (eds.), Passing Wealth on Death (PDF, 510 KB)
8. Jakob, Draft revision of Swiss inheritance law: impact on estate planning via foundations, Trusts & Trustees 6/2017 (PDF, 101 KB)
9. Jakob/Studen, Foundation law in Switzerland: Overview and Current Developments in Civil and Tax Law (PDF, 2 MB)
10. Panico, Private foundations and trusts: just the same but different?, Trusts & Trustees 1/2016 (PDF, 127 KB)
11. Panico, New foundation legislation in common law jurisdictions: a “second generation”?, Trusts & Trustees 6/2018 (PDF, 121 KB)
12. Koele, The Dutch private foundation in comparison with trusts: for the same purpose but rather different, Trusts & Trustees 1/2016 (PDF, 97 KB)

Podcasts:

Please note that there will be registrated new podcasts available a few days after each lecture. Please note as well the Podcast Rules for Students (PDF, 57 KB).

Podcast list Prof. Dr. Dominique Jakob

Slides:

1. Foundations and Trusts Block 2 Part I (PDF, 791 KB)

2. Foundations and Trusts 2024 Block 2 Part II (PDF, 516 KB)

Materials (for the time being):

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
14. Thevenoz, Trusts in Switzerland (PDF, 1 MB)
15. Fox, Snells Equity Part 5 – Trusts (PDF, 4 MB)

Podcasts:

Please note that there will be registrated new podcasts available a few days after each lecture. Please note as well the Podcast Rules for Students (PDF, 57 KB).

Podcast list RA Michelle Kalt

Slides:

Block 3 Part I (PDF, 401 KB)

Block 3 Part II (PDF, 463 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 7/2020 (PDF, 143 KB)

Podcasts:

Please note that there will be registrated new podcasts available a few days after each lecture. Please note as well the Podcast Rules for Students (PDF, 57 KB).

Podcast list Dr. Natalie Peter