Best Nonprofit & Charitable Organizations Lawyers in Arlesheim

About Nonprofit & Charitable Organizations Law in Arlesheim, Switzerland

Arlesheim is part of the canton of Basel-Landschaft, and nonprofits here operate under Swiss federal law with cantonal and municipal procedures layered on top. Most charitable initiatives choose one of three Swiss legal forms. Associations are the most common and are governed by the Swiss Civil Code. Foundations are endowment based and supervised by a foundation authority. Cooperatives can also be used for member focused or community benefit projects. Charitable tax status is granted by tax authorities only if the organization pursues public benefit purposes and meets strict conditions. Day to day issues include governance, fundraising, accounting, employment, data protection, and compliance with local permits for public activities.

Why You May Need a Lawyer

Legal counsel can help you choose the right legal form and draft clear, compliant statutes or a foundation deed. A lawyer can guide you through tax exemption applications with the Basel-Landschaft tax authority and structure your funding model so that sponsorships, membership fees, and donations are treated correctly for tax and VAT. If you plan to fundraise in public or run events in Arlesheim, a lawyer can explain municipal permit needs and help with contracts and insurance. Counsel is valuable for board governance, conflict of interest policies, and risk management including directors and officers liability. If you hire staff or engage volunteers, a lawyer can align your organization with Swiss employment and social insurance obligations. For cross border grants and partnerships, counsel can address sanctions, anti money laundering risk, and data protection. Finally, lawyers assist with audits, disputes, reorganization, mergers, and dissolution to ensure assets remain dedicated to the charitable purpose.

Local Laws Overview

Legal forms. Associations are regulated by the Swiss Civil Code articles on associations. They gain legal personality when members adopt written statutes that state the purpose, resources, and organization. Registration in the commercial register is only required if the association operates a commercial enterprise to pursue its purpose or is subject to an audit requirement. Foundations are regulated by the Swiss Civil Code provisions on foundations. A foundation requires a foundation deed with an irrevocable dedication of assets and is supervised by a foundation authority. Cooperatives are regulated by the Swiss Code of Obligations and can be structured for community benefit. Nonprofits can also form companies limited by shares or LLCs, but these are less common for charitable work and require additional corporate formalities.

Supervision and registries. Foundations with local scope are supervised by the cantonal foundation authority in Basel-Landschaft. The Basel-Landschaft commercial register handles registrations for entities that must or choose to be registered. Names must be distinctive and comply with naming rules. Trademarks can be protected at the federal intellectual property office if branding is central to your mission.

Tax and charitable status. Tax exemption for public benefit is granted by the Basel-Landschaft tax administration and applies to cantonal and communal taxes. Separate confirmation applies for federal direct tax. To qualify, the organization must pursue a purely public or charitable purpose, act selflessly, avoid private benefit, dedicate assets irrevocably to its mission, and reinvest any surplus into that mission. The statutes must reflect these conditions. Donors may deduct qualifying donations for federal and cantonal tax within legal limits. Some activities remain taxable even for exempt entities, and careful structuring of sponsorships and commercial side activities is important.

Accounting, reporting, and audit. Associations and foundations that are registered in the commercial register or that run a commercial enterprise must keep accounts and prepare financial statements. Audit requirements depend on size thresholds. Many small associations can opt for no audit or a limited audit if legal thresholds are not met and members agree. Foundations usually have stronger oversight and reporting duties under their supervisory authority.

VAT. Nonprofits are subject to Swiss VAT if their worldwide taxable turnover reaches the statutory threshold. Certain services can be exempt or outside scope, but sponsorships, advertising, and commercial sales can be VAT relevant. Event ticketing and fundraising sales require careful classification. Voluntary VAT registration can be beneficial in some cases to recover input tax.

Employment and volunteers. Hiring staff triggers obligations for employment contracts, accident insurance, social security contributions for AHV IV EO, unemployment insurance, and occupational pension coverage if salaries exceed the annual entry threshold. Volunteer arrangements should clarify expense reimbursement, liability, and accident insurance, since coverage differs for volunteers and employees.

Fundraising and events. Street collections, stands, or public events in Arlesheim may require municipal permits and coordination on public space use, safety, and noise. Lotteries or raffles are regulated under federal money gaming law and can require authorization. Transparent donor communication, proper donation receipts, and compliant data practices are essential for public trust and for tax deductions.

Data protection and records. The revised Swiss Federal Act on Data Protection applies to nonprofits that process personal data such as donor or member information. You should maintain a privacy notice, ensure appropriate data security, use valid grounds for email marketing, and manage cross border transfers carefully. Certain serious data breaches must be notified to the federal data protection authority.

Cross border and sanctions. When giving or receiving funds internationally, nonprofits should screen recipients to avoid sanctions issues and use proportionate due diligence to prevent misuse of funds. For grants to higher risk regions, document risk assessments and monitoring steps.

Dissolution and asset lock. If a charitable association or foundation dissolves, remaining assets must be transferred to another tax exempt entity with a similar purpose. Assets cannot be returned to founders or members. Modifications to a foundation purpose require approval from the supervisory authority and are only possible under strict conditions.

Frequently Asked Questions

Which legal form is best for a new charity in Arlesheim

Most community groups choose an association because it is simple to set up, flexible, and inexpensive. You need at least two members and written statutes. If you plan to hold endowed assets for a long term mission with strict asset dedication, a foundation may be better. If your initiative is member benefit and economic participation focused, consider a cooperative. Your choice affects governance, supervision, tax status, and ongoing obligations.

Do we have to register an association in the commercial register

Registration is required only if the association operates a commercial enterprise to pursue its purpose or is legally subject to an audit. Many small associations in Arlesheim remain unregistered and still have legal personality if their statutes comply with the Civil Code. Voluntary registration is possible but brings accounting duties tied to registration.

What must our statutes include to qualify for tax exemption

Statutes should set a clear public benefit purpose, describe activities to achieve it, include an irrevocable dedication of assets to the mission, exclude any private benefit, and state that upon dissolution assets go to another tax exempt organization with a similar purpose. Include governance rules, membership, the general assembly and board powers, financial year, and signatory rules. For foundations, the deed must fix the purpose and assets with strong permanence.

How long does the tax exemption process take in Basel-Landschaft

Timelines vary based on completeness of your submission and workload at the tax office. A typical association with clear statutes and a basic activity plan can expect several weeks to a few months. Foundations may take longer due to supervisory review. Submitting a well prepared package with statutes, budgets, and activity descriptions shortens the process.

Are donations to our organization tax deductible for donors

Donations are generally deductible for donors if your organization has recognized charitable status for federal and cantonal taxes and if the donation meets the legal thresholds for deduction. You should issue proper donation receipts. Mixed transactions that include benefits to donors, such as sponsor advertising, may not be fully deductible and must be separated from pure donations in your documentation.

Do we need an audit

Audit requirements depend on size and legal form. Small associations can often dispense with an audit or choose a limited audit if members agree and thresholds are not exceeded. Foundations typically face more oversight and are more likely to require at least a limited audit. Even without a legal audit, good internal controls and transparent reporting to members and donors are important.

Can we fundraise on the street or hold a public event in Arlesheim

Public collections, information stands, and events often require a municipal permit. You should contact the Arlesheim municipal administration to confirm requirements for the specific location, date, and activity. Plan enough lead time for approvals, coordinate safety and noise considerations, and check insurance coverage. Lotteries or raffles may need separate authorization under federal law.

Are we subject to VAT if we are tax exempt for income tax

Income tax exemption does not automatically exempt you from VAT. If your organization reaches the VAT turnover threshold from taxable supplies, you must register for VAT. Pure donations are outside the scope of VAT, but sponsorships, advertising, sales, and certain event income can be taxable. Keep clear records to distinguish donations from taxable income.

What employment and social insurance duties apply when we hire staff

You must provide written terms, register for social security contributions for AHV IV EO and unemployment insurance, arrange occupational accident insurance, and enroll eligible staff in the occupational pension if salaries exceed the annual entry threshold. Payroll taxes and withholdings must be managed correctly. Volunteers are not employees, but clarify reimbursements and consider accident insurance for volunteers engaged in activities for your organization.

How can board members reduce personal liability

Adopt clear statutes and internal regulations, document decisions and conflicts of interest, ensure accurate accounts, maintain required insurances, comply with tax and social security duties on time, and supervise fundraising and project risks. Directors and officers liability insurance can provide an additional layer of protection. For foundations, comply with directions of the foundation authority and the foundation deed.

Additional Resources

Gemeinde Arlesheim. Municipal administration for local permits related to events and public space use.

Handelsregisteramt Basel-Landschaft. Cantonal commercial register for entity registration and name checks.

Steuerverwaltung Basel-Landschaft. Cantonal tax authority for charitable tax exemption and donor deductibility matters.

Stiftungsaufsicht Basel-Landschaft. Cantonal foundation supervisory authority for foundations with local scope.

Federal Supervisory Authority for Foundations. Federal oversight for foundations with nationwide or international scope.

Swiss Federal Tax Administration. Federal direct tax and guidance on charitable status and donations.

Federal Data Protection and Information Commissioner. Guidance on data protection obligations for nonprofits.

State Secretariat for Economic Affairs SECO. Information on sanctions and compliance relevant to cross border activities.

Swiss Federal Institute of Intellectual Property. Trademark and brand protection for nonprofit names and logos.

ZEWO Foundation. Swiss charity quality seal and fundraising standards that can strengthen public trust.

Next Steps

Define your mission and activities in practical terms, then select the legal form that supports your goals and governance culture. Draft statutes or a foundation deed that satisfy Swiss Civil Code requirements and the expectations of the Basel-Landschaft authorities. Prepare a starter compliance pack that includes a governance chart, conflict of interest policy, financial controls, privacy notice, and risk register. Map your funding model to tax and VAT rules and design donation receipts and sponsorship agreements accordingly. Contact the Arlesheim municipality early if you plan public fundraising or events. If you need legal assistance, gather your project summary, draft statutes, budget, and any prior correspondence with authorities, then consult a lawyer experienced in Swiss nonprofit law and Basel-Landschaft procedures. Early legal input reduces delays, preserves charitable status, and protects your board and mission.