Best Nonprofit & Charitable Organizations Lawyers in Arlesheim

About Nonprofit & Charitable Organizations Law in Arlesheim, Switzerland

Nonprofit and charitable work in Arlesheim takes place within the Swiss legal framework and the rules of the Canton of Basel-Landschaft. The most common legal forms are associations and foundations, with some projects choosing cooperatives for member-focused initiatives. Swiss law is known for offering a clear, flexible structure for nonprofits, paired with strong expectations for transparency, good governance, and proper use of funds for the public benefit.

Associations are quick to set up and obtain legal personality once basic statutes are adopted. Foundations require a notarial deed or a will, a dedicated endowment, and ongoing supervision by a foundation authority. Tax incentives are available to qualifying public benefit entities at both federal and cantonal level, and donors can often deduct gifts when the organization is officially recognized as serving the public interest. Local permissions, accounting duties, VAT rules, fundraising requirements, and data protection duties also apply and should be understood early.

Why You May Need a Lawyer

Choosing the right legal form can be decisive for governance, tax, and fundraising. A lawyer can help you compare an association, foundation, or cooperative and draft statutes that fit your mission. Early legal advice can prevent governance deadlocks or disputes among founders and members.

Public benefit tax status is not automatic. A lawyer can guide you through cantonal and federal tax exemption requests, align your statutes with tax requirements, draft an asset dedication clause, and set up donation receipting correctly so donors can claim deductions.

Foundations face special rules, including formation by notarial deed, supervision, board duties, and audit. Counsel can prepare the deed, define the purpose so it is durable yet practical, and liaise with the supervisory authority.

As you grow, you may need advice on employment contracts, social insurance, volunteer arrangements, cross-border staff, VAT registration, grant agreements, sponsorships, leases, and procurement. Fundraising on public space in Arlesheim, raffles, or lotteries often require municipal or cantonal permits.

For privacy and data security, the revised Swiss Federal Act on Data Protection applies to donor lists, newsletters, and event registrations. A lawyer can help you implement compliant privacy notices, data processing agreements, and retention policies.

If a dispute arises with members, donors, partners, or suppliers, counsel can help resolve it through negotiation, mediation, or, if needed, litigation or arbitration. They can also advise on directors and officers liability, conflicts of interest, and duty of care.

Local Laws Overview

Associations - Swiss Civil Code Articles 60 to 79: An association acquires legal personality once it adopts written statutes that state its name, purpose, and resources. A general assembly and a board are required. Registration in the Commercial Register is mandatory only if the association carries on a commercial enterprise to achieve its purpose. Even if unregistered, it can open a bank account and enter contracts. Good statutes also cover membership, voting, conflicts of interest, representation, financial controls, and dissolution with an asset dedication clause to another tax-exempt entity.

Foundations - Swiss Civil Code Articles 80 to 89c: A foundation is created by public deed or by will with a dedicated endowment to a specific purpose. It has no members, is governed by a board of trustees, and is supervised by a foundation authority. In Basel-Landschaft, foundations with a regional focus are typically supervised by the Stiftungsaufsicht beider Basel, while nationwide or international foundations may be supervised federally. Foundations must be registered in the Commercial Register. Most foundations require an auditor unless explicitly exempted due to small size.

Cooperatives - Swiss Code of Obligations Articles 828 to 926: Useful for social enterprises and community projects. Requires at least seven founders, a cooperative purpose, member participation, and registration in the Commercial Register.

Tax exemption and donations: Public benefit status is assessed separately at federal and cantonal level. To qualify, the entity must pursue exclusive and irrevocable public benefit purposes, be disinterested, prohibit private benefit, reinvest profits into the purpose, and include proper dissolution clauses. The Basel-Landschaft tax authority handles cantonal and communal exemptions. The Federal Tax Administration rules on direct federal tax. Donors who are Swiss taxpayers can generally deduct donations to recognized organizations within statutory limits, subject to minimum thresholds and documentation.

Accounting and audits: If annual revenue is at least CHF 500,000, Swiss accounting rules require double-entry bookkeeping and annual financial statements under the Code of Obligations. Below that threshold, a statement of receipts and expenditures and assets and liabilities is sufficient. Larger entities may be subject to a limited or ordinary audit depending on size. Many nonprofits adopt Swiss GAAP FER 21 for transparency, especially if they seek grants or public funding.

VAT: Nonprofits are subject to VAT if they exceed the turnover threshold from taxable supplies. A higher threshold of CHF 250,000 applies to many non-profit associations and foundations for mandatory VAT registration. Reduced rates apply to certain supplies. Even when below the threshold, voluntary VAT registration can be considered. The standard Swiss VAT rate is 8.1 percent, with reduced rates for some items.

Fundraising, events, and raffles: Street collections, information stands, and events in Arlesheim may require municipal permits. Raffles and lotteries are regulated under federal money gaming laws and typically need cantonal authorization. Fundraising communications must not be misleading under the Unfair Competition Act, and donor communications must respect privacy rules and opt-out preferences.

Employment and volunteers: Paid staff are subject to Swiss employment law and social insurances. Employers must register for AHV-AVS social security contributions and accident insurance. Non-occupational accident insurance is required if employees work at least 8 hours per week. Volunteers are not employees, but organizations should address expense reimbursements, accident coverage, and liability. Consider directors and officers liability insurance, event liability insurance, and property insurance.

Data protection: The revised Federal Act on Data Protection applies to nonprofits that process personal data of donors, members, beneficiaries, or volunteers. Organizations should provide a privacy notice, identify purposes of processing, manage processors with contracts, safeguard cross-border data transfers, and respond to data subject requests. Sensitive data and minors require special care.

Governance and conflicts of interest: Board members owe duties of care and loyalty. Manage conflicts through disclosure and recusal, adopt internal regulations, keep minutes, and implement financial controls such as dual signatures and budget approvals. Self-dealing and excessive compensation can jeopardize tax-exempt status.

Names, branding, and contracts: Choose a name that is not misleading and does not infringe third-party rights. Associations and foundations may protect names via registration, and consider trademark registration for logos or project names with the Swiss Intellectual Property Institute. Use written contracts for grants, sponsorships, partnerships, leases, and service providers, with clear deliverables, reporting, IP, and termination clauses.

Local practice in Arlesheim and Basel-Landschaft: Coordination with the Basel-Landschaft Commercial Register for registrations, the cantonal tax administration for exemption rulings, and the Stiftungsaufsicht beider Basel for foundation supervision is common. For events or street fundraising in Arlesheim, the municipal administration is the first point of contact for permits and use of public space.

Frequently Asked Questions

What is the easiest legal form to start a nonprofit in Arlesheim?

An association is usually the fastest and most flexible. It becomes a legal person as soon as founders adopt written statutes with the required content. No notary or minimum capital is required, and registration is only mandatory if it operates a commercial business.

When does an association need to register in the Commercial Register?

Registration is required if the association operates a commercial enterprise to achieve its purposes, or if audit obligations or other specific triggers apply. Many purely charitable associations that do not run a business remain unregistered, yet can still open bank accounts and sign contracts.

How do we obtain tax-exempt public benefit status in Basel-Landschaft?

Submit an application with your statutes, activity plan, budget, and governance details to the Basel-Landschaft tax authority. The statutes must ensure exclusive public benefit, prohibit private benefit, restrict distributions, and dedicate assets upon dissolution to another tax-exempt entity. A federal ruling may also be sought for direct federal tax.

Are donations to our organization tax-deductible for donors?

Donations are typically deductible for Swiss taxpayers only if your organization is officially recognized as tax-exempt for public benefit at cantonal and federal level. Deductions are subject to minimum amounts and limits. Provide donors with proper receipts that include your legal name, status, and the amount received.

Do we need an auditor and what accounting rules apply?

Accounting under the Code of Obligations is mandatory if annual revenue is at least CHF 500,000. Larger entities may require a limited or ordinary audit depending on size thresholds or foundation law. Foundations usually need an auditor unless exempted by the supervisory authority. Many nonprofits use Swiss GAAP FER 21 for enhanced transparency.

When must a nonprofit register for VAT?

Registration is mandatory when taxable turnover exceeds the applicable threshold. For many nonprofit associations and foundations, the threshold is CHF 250,000. Below that, you can register voluntarily if advantageous. Some activities are exempt or taxed at reduced rates. Review your income streams with a VAT specialist.

Do we need a permit to fundraise on the streets in Arlesheim?

Yes, collections, stands, and events in public spaces usually require a municipal permit. Apply to the Arlesheim municipal administration with details of the activity, timing, and location. For raffles or lotteries, contact the cantonal authority, as money gaming laws may require an additional license.

Can board members be paid in a tax-exempt nonprofit?

Reasonable compensation for work performed can be permitted, but excessive or profit-like payments risk tax status. Many public benefit organizations rely on volunteer boards and reimburse actual expenses. If you pay board members, adopt clear policies, record decisions, and ensure transparency and proportionality.

What are our data protection obligations toward donors and members?

Provide a clear privacy notice, collect only necessary data, secure it, and limit access. Use processor agreements with service providers, respect opt-outs for marketing, and respond to access or deletion requests. Extra care is required for sensitive data and minors. Cross-border data transfers must meet legal safeguards.

What insurance should we consider?

Common policies include general liability, event insurance, directors and officers liability, property insurance, and cyber insurance. If you employ staff, occupational accident insurance is mandatory, and non-occupational accident insurance applies for staff working at least 8 hours per week. Consider accident cover for volunteers depending on activities.

Additional Resources

Handelsregisteramt Basel-Landschaft - Commercial Register office for registrations and extracts.

Steuerverwaltung Basel-Landschaft - Cantonal tax administration for exemptions and donor deductibility.

Stiftungsaufsicht beider Basel - Cantonal foundation supervisory authority for Basel-Landschaft and Basel-Stadt.

Eidgenössische Steuerverwaltung - Federal Tax Administration for direct federal tax and VAT matters.

Gemeinde Arlesheim - Municipal administration for local permits, public space use, and event authorizations.

Bundesamt für Justiz - Information on the Swiss Civil Code and Code of Obligations.

Schweizerisches Institut für Geistiges Eigentum - Trademark and IP registrations.

MROS - Money Laundering Reporting Office Switzerland for guidance on suspicious activity reporting framework.

proFonds - Swiss umbrella association for charitable foundations and associations, governance guidance and advocacy.

Swiss GAAP FER 21 - Accounting recommendations specifically tailored to nonprofit organizations.

Next Steps

Define your mission, beneficiaries, and planned activities. Decide whether an association, foundation, or cooperative best supports your goals, funding model, and governance culture.

Draft tailored statutes or deeds that meet legal and tax-exemption requirements. Include clear purposes, governance rules, financial controls, conflict of interest handling, and an asset dedication clause for dissolution.

Prepare a compliance roadmap: accounting framework, audit needs, VAT assessment, data protection measures, insurance, and internal policies on donations, grants, and expenses.

Engage early with the Basel-Landschaft tax authority on exemption, the Commercial Register for any required filings, and the relevant supervisory authority if you form a foundation. For public fundraising in Arlesheim, contact the municipal administration to clarify permits and timelines.

Consult a lawyer experienced in Swiss nonprofits to review documents, align governance with best practices, and handle registrations and rulings. Bring draft statutes, a business plan or activity description, budget and funding sources, board member details, and any prior rulings or contracts.

Set a practical timeline for launch, incorporating permit lead times, bank onboarding, and governance onboarding for your board and volunteers. Build in annual compliance tasks for reporting, meetings, and audits so your organization can focus on impact with confidence.