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This guide explains the main legal considerations for non-profit and charitable organizations operating in Berikon, a municipality in the canton of Aargau, Switzerland. Swiss law provides a clear legal framework for non-profit entities but also leaves room for local variation through cantonal and municipal rules. The most common legal forms used by charities are the association - Verein - and the foundation - Stiftung - both regulated by the Swiss Civil Code. Associations are typically member-run and flexible, while foundations are asset-based and subject to stricter supervision. Tax treatment, registration obligations, fundraising rules and supervisory responsibilities are handled at federal, cantonal and municipal levels, so organizations active in Berikon must follow Swiss federal law and also comply with Aargau canton and Gemeinde Berikon requirements.
You may need a lawyer if your non-profit or charity faces legal complexity or risk. Common situations include starting a new organization and choosing the appropriate legal form; drafting or updating statutes and bylaws to meet tax-exemption criteria; negotiating or reviewing contracts for staff, volunteers, service providers or premises; complying with employment, social security and pension obligations when hiring employees; navigating data protection rules when processing donor or beneficiary data; handling large gifts, bequests or international donations that raise tax, anti-money-laundering or cross-border issues; dealing with disputes among members, founders or beneficiaries; addressing potential liability claims against directors or officers; merging, reorganizing or dissolving the organization; and defending against regulatory reviews, tax audits or fundraising complaints. A lawyer helps reduce legal risk, ensures compliance and protects the organization and its board members.
Legal framework - The Swiss Civil Code governs associations and foundations. Relevant provisions set out formation, governance, purpose, and dissolution rules. The Code of Obligations governs contracts, commercial activities and accounting requirements.
Legal forms - Associations (Verein) are easy to establish and are common for member-based non-profits. Foundations (Stiftung) require an initial endowment and are subject to supervisory oversight. Cooperatives and, less commonly, non-profit companies such as a non-profit Aktiengesellschaft may be used for specific activities.
Registration - Associations do not always have to register in the commercial register, but registration is required if the association operates a commercial business or reaches criteria that make it subject to registration. Foundations are usually entered in the commercial register and are subject to supervision by the cantonal foundation supervisory authority.
Taxation - Tax-exempt status depends on public-benefit purpose, use of assets and financial transparency. Recognition is granted by tax authorities at the cantonal and federal levels. In Aargau, the cantonal tax administration evaluates whether the statutes and activities qualify for tax exemption and whether donor tax deductions apply.
Fundraising and public collections - Fundraising campaigns, street collections and lotteries are subject to regulation. Authorizations from the municipality or canton may be required, and specific rules apply for raffles and lotteries. Local event permits from Gemeinde Berikon are often necessary for public fundraising activities.
Employment and social security - Hiring staff means complying with Swiss employment law, social insurance contributions (AHV/IV/EO), occupational pension rules (BVG) and payroll tax reporting. Cantonal labor and health-safety requirements also apply.
Supervision and reporting - Foundations have stricter reporting and supervision obligations. Associations that are registered or that operate large budgets should prepare proper accounting and annual reports. Financial transparency supports tax-exempt status and donor confidence.
Data protection and AML - The Swiss Federal Act on Data Protection applies to processing personal data of donors, volunteers and beneficiaries. For certain financial activities, anti-money-laundering rules and donor due diligence may be relevant. If the charity works with EU residents, elements of the GDPR may also be relevant.
Liability and governance - Board members must act in good faith and exercise due care. Poor governance, conflicts of interest or misuse of funds can lead to personal liability. Clear statutes, conflict-of-interest policies and adequate insurance reduce risk.
Choose based on purpose and control. An association is suitable for member-driven activities, democratic governance and volunteer-run projects. A foundation is appropriate when a dedicated asset is set aside for a specific public-benefit purpose and when an ongoing independent governing body is needed. Consider governance needs, funding sources, start-up costs, and supervisory duties when deciding.
Apply to the cantonal tax authority with clear statutes setting out a public-benefit purpose, transparent governance rules and a plan showing how income will be used for charitable activities. Maintain proper bookkeeping, annual reports and audited accounts when required. Cantonal recognition often forms the basis for federal tax considerations and for donors seeking tax deductions.
Not always. Registration is typically required if the association operates a commercial business, routinely enters into commercial transactions, or meets thresholds set by law. Foundations and some large organizations normally are registered. Registering can increase transparency and credibility but also triggers additional obligations.
Yes, board members can be personally liable in certain cases, for example when they act negligently, mismanage funds, fail to comply with mandatory duties, or enter into personal guarantees. Proper governance, conflict-of-interest rules, minutes, and directors and officers insurance help limit personal exposure.
Employers must comply with Swiss employment law, register employees for social insurance (AHV/IV/EO), contribute to unemployment insurance, withhold tax where applicable, and enroll eligible employees in the occupational pension scheme (BVG). Employment contracts should be clear on duties, termination rules and salary. Labor law and cantonal health-safety requirements must also be observed.
Donor deductibility depends on whether the recipient organization is recognized as serving the public benefit and whether cantonal and federal tax rules allow deductions. Aargau has specific rules on deductible donations. Donors should request a proper donation receipt from tax-exempt organizations.
Often yes. Public collections, street fundraising and certain raffles or lotteries usually require permission from the municipality and sometimes the canton. Municipal rules in Berikon, public safety requirements, and local event regulations must be checked well in advance.
Keep founding documents and statutes, minutes of board and general meetings, annual financial statements, donor records, employment contracts, insurance policies and any communications related to major decisions. Accurate accounts support tax-exempt status and are necessary for audits and donor transparency.
Foreign donations can trigger additional compliance - currency reporting, banking requirements and anti-money-laundering checks. If operating abroad, consider local registration, tax rules, cross-border grant agreements and data protection requirements. A lawyer can help structure cross-border arrangements to reduce tax and legal risks.
Dissolution or merger must follow the statutes and Swiss law. Assets are usually distributed according to the statutes or, where silent, to another tax-exempt entity. Foundations may require supervisory approval for dissolution. Proper notification, creditor settlement, final accounts and compliance with tax closure procedures are essential.
Cantonal Tax Office Aargau - for tax-exemption procedures, rulings and guidance specific to Aargau. Handelsregisteramt Aargau - commercial register and registration procedures. Stiftungsaufsicht Aargau - cantonal foundation supervisory authority for foundations and supervised entities. Gemeinde Berikon - municipal office for local permits, event permissions and practical local rules. Federal Tax Administration - for federal tax rules and guidance on charitable activities. Swiss Civil Code and Code of Obligations - the primary federal laws governing legal forms and contracts. Federal Data Protection and Information Commissioner - for data protection obligations. Swiss Financial Market Supervisory Authority - FINMA - for anti-money-laundering guidance if financial activities trigger AML rules. Sector networks such as SwissFoundations and the Swiss NGO Platform - for sector best practices, model statutes and training. Local legal aid clinics or university legal clinics - may offer low-cost advice on non-profit issues.
If you need legal assistance in Berikon start by gathering key documents - draft statutes, recent financial statements, list of board members and planned activities. Prepare a short summary of your legal question and the outcome you want. Search for lawyers or law firms with experience in non-profit, foundation and tax law who practice in Aargau and can advise in German if needed - many municipal and cantonal proceedings will be conducted in German.
When contacting a lawyer ask about relevant experience, typical fees - hourly rates or fixed-fee options - expected timeline, and whether they can coordinate with tax advisors or auditors. Consider an initial consultation to scope the work and obtain a fee estimate. For straightforward matters some cantonal authorities and sector networks provide templates and checklists that reduce legal fees. Keep records of all legal advice and decisions taken by the board, and implement clear governance policies to protect the organization and its officers.
If you need immediate help with an urgent issue such as a threatened liability claim, regulatory inspection or imminent fundraising event, prioritize finding a lawyer who can offer rapid advice and, if necessary, represent the organization before authorities. For longer-term capacity building consider a legal health-check of statutes, contracts and policies to prevent future problems.
