Best Nonprofit & Charitable Organizations Lawyers in Dornach

About Nonprofit & Charitable Organizations Law in Dornach, Switzerland

Dornach is a municipality in the Canton of Solothurn, and nonprofit activity here is governed primarily by Swiss federal law, complemented by cantonal and municipal rules. Most charitable entities in Dornach are set up as associations or foundations. Associations are governed by the Swiss Civil Code and are relatively quick to form with written statutes and a governing board. Foundations are also governed by the Swiss Civil Code and require a dedicated purpose, a foundation deed executed before a notary, registration in the commercial register, and ongoing supervision by a foundation authority.

Nonprofit organizations may pursue cultural, social, educational, scientific, environmental, or other public interest purposes. Many seek tax exemption at cantonal and federal levels, which requires strict public benefit criteria and careful drafting of statutes. While Swiss law is nationally harmonized for core nonprofit forms, specific procedures such as tax exemption, fundraising permits, and event permissions often involve cantonal authorities in Solothurn and local offices in Dornach.

Why You May Need a Lawyer

People and organizations in Dornach often seek legal help when choosing the right legal form, drafting statutes or a foundation deed, or applying for tax exemption. A lawyer can tailor the organization’s purpose, governance, asset lock, and dissolution clauses to Swiss legal standards and the expectations of the Solothurn tax authorities. Legal guidance also helps avoid pitfalls that could jeopardize public benefit status or trigger unintended tax or regulatory obligations.

Legal assistance is also valuable when an association begins commercial activities, hires employees or contractors, signs leases, or manages significant grants or donations. Counsel can address accounting and audit obligations, donor data protection, cross-border donations, VAT questions, and intellectual property protection for the organization’s name and logo. Foundations in particular benefit from counsel on governance, supervisory authority interactions, and potential audit exemptions. If disputes arise within the board or membership, a lawyer can help with conflict resolution, meeting procedures, and statutory compliance.

Local Laws Overview

Legal forms and formation. Associations acquire legal personality once members adopt written statutes that specify name, purpose, resources, and organization. Registration in the commercial register is not mandatory unless the association conducts commercial activities or is subject to an audit obligation. Foundations require a notarial deed, sufficient initial assets to fulfill their purpose, registration in the commercial register, and approval by a supervisory authority. Cooperative societies are also available but are less common for purely charitable aims.

Supervision and governance. Foundations are supervised either by the Canton of Solothurn supervisory authority if their activity is primarily cantonal, or by the federal foundation authority if their scope is nationwide or international. Associations are generally self-governed by their general assembly and board, though their statutes and practices must follow the Swiss Civil Code. Foundations typically require an external auditor unless an exemption is granted by the supervisory authority for smaller entities.

Accounting and audits. Entities engaged in commercial activity must keep accounts under the Swiss Code of Obligations accounting rules. Large entities may fall under ordinary audit thresholds, while others may be subject to a limited audit or can opt out if very small and if members agree. Foundations usually have an audit requirement. Many charitable organizations adopt Swiss GAAP FER 21 to demonstrate transparency, especially if they fundraise from the public or seek a recognized quality label.

Tax exemption and donations. To obtain tax exemption in the Canton of Solothurn and at the federal level, an organization’s purpose must be of public benefit, activities must be altruistic and disinterested, and assets must be irrevocably dedicated to the public purpose. Private benefits must be avoided, and on dissolution the assets must transfer to a tax-exempt entity. Donors who pay Swiss taxes can usually deduct donations to recognized tax-exempt entities, subject to statutory conditions and limits. At the federal level, individuals and companies can generally deduct donations up to 20 percent of net income or profit, with a minimum annual donation amount of 100 Swiss francs.

Fundraising and public collections. Public collections or events in Dornach may require municipal permits for the use of public space and compliance with local police or public order rules. Larger or canton-wide activities may require coordination with Solothurn cantonal authorities. Marketing and fundraising must comply with Swiss unfair competition law and data protection rules. Independent certification such as the ZEWO quality seal can help demonstrate responsible fundraising, though it is not legally mandatory.

Employment, volunteers, and social insurance. If a nonprofit employs staff in Dornach, it must comply with Swiss employment law, register as an employer with the relevant Solothurn compensation office for social security, and arrange mandatory accident insurance. Occupational benefits may be required depending on salary thresholds. Volunteer expense reimbursement should follow tax office guidance to avoid unintended tax consequences. Liability and event insurance should be considered for activities involving the public.

VAT and indirect taxes. Swiss VAT can apply if an organization supplies taxable goods or services and exceeds the turnover threshold. Some activities in health, education, culture, and social care may be VAT-exempt. Nonprofits should assess whether they must register for VAT and how partial exemption affects input tax recovery.

Data protection and compliance. Organizations must handle donor and beneficiary data in line with the Swiss Federal Act on Data Protection. Those engaging in financial intermediation activities may fall under the Anti-Money Laundering Act and should adopt appropriate due diligence and reporting processes. Cross-border donations and grants may also raise compliance considerations.

Intellectual property and branding. Protecting names and logos through trademarks at the Swiss Federal Institute of Intellectual Property can prevent misuse. Domain names and online presence should be managed carefully to align with fundraising and privacy compliance.

Frequently Asked Questions

What is the simplest way to set up a charitable organization in Dornach

For most community initiatives, forming an association is the simplest route. You need at least two members, a written set of statutes covering name, purpose, resources, and organization, and a governing board. If you do not engage in commercial activity and are not subject to audit, you generally do not need to register in the commercial register. If your activities are more complex or you require an asset-locked vehicle without members, a foundation may be more suitable.

Do we need a notary to form an association

No. Associations can be formed by adopting written statutes without a notary. Foundations require a notarial deed and registration in the commercial register.

How do we obtain tax-exempt status in the Canton of Solothurn

You apply to the Solothurn tax authorities with your statutes, activity plan or budget, and supporting documents. They assess whether your purpose is of public benefit and whether your activities and use of funds meet the criteria. If approved, exemption typically applies at both cantonal and federal levels, subject to ongoing compliance.

Are donations to our organization tax-deductible for Swiss donors

Donations can be tax-deductible if your organization is recognized as tax-exempt for public benefit. At the federal level, individuals and companies can generally deduct donations up to 20 percent of net income or profit, with a minimum annual donation amount of 100 Swiss francs. Cantonal rules also apply. Your receipts should include your organization details and confirmation that no benefits were received in return.

When must an association register in the commercial register

Associations that conduct a commercial enterprise or that are subject to an audit obligation must register. Even if registration is not mandatory, some organizations register voluntarily to increase transparency for partners and donors.

Do we need an auditor

Foundations generally require an auditor, with possible exemptions for small foundations granted by the supervisory authority. Associations may be subject to an ordinary audit if very large, a limited audit in certain cases, or they can opt out entirely if small and if all members agree. Public fundraising and grant funding may require an audit as a matter of good practice.

Can we pay board members

To maintain tax-exempt status, compensation must be reasonable and aligned with the public benefit purpose. Excessive payments or benefits to insiders can jeopardize exemption. Many charities use expense reimbursement and modest allowances, documented in the statutes or a compensation policy.

What permits are needed to fundraise in public in Dornach

Street collections, events, or stands in public areas typically require municipal permission and may also trigger cantonal requirements. You should contact the Dornach municipal administration in advance for guidance on public space use, timing, and conditions such as safety and noise rules.

Do data protection laws apply to donor lists and newsletters

Yes. The Swiss Federal Act on Data Protection applies to personal data such as donor and newsletter subscriber information. You should provide transparent notices, collect only necessary data, secure it appropriately, and respect consent and objection rights, especially for direct marketing.

What is the difference between an association and a foundation

An association has members who elect a board and exercise ultimate control through a general assembly. It is flexible and inexpensive to set up. A foundation has no members and is governed by a board in line with a fixed public benefit purpose stated in a foundation deed. Foundations are supervised by a public authority and are better suited for long term dedicated assets and grantmaking.

Additional Resources

Canton of Solothurn tax authorities for applications and guidance on tax exemption and donor deductions.

Canton of Solothurn commercial register for registrations of associations and foundations as required.

Canton of Solothurn foundation supervisory authority for foundation approval, governance questions, and audit exemptions.

Municipality of Dornach administration for permits related to public collections, events, and use of public space.

Federal Supervisory Authority for Foundations for organizations with national or international scope.

Swiss Federal Institute of Intellectual Property for trademark registration of names and logos.

Federal Data Protection and Information Commissioner for guidance on data protection compliance.

Swiss GAAP FER 21 guidelines for nonprofit accounting transparency.

ZEWO Foundation for certification and fundraising standards commonly recognized in Switzerland.

Money Laundering Reporting Office Switzerland for guidance on suspicious transaction reporting in rare cases where it may apply.

Next Steps

Clarify your mission, beneficiaries, and activities, and decide whether an association or foundation suits your needs. Draft statutes or a foundation deed that reflect public benefit criteria, governance, asset dedication, and dissolution rules aligned with Swiss practice.

Prepare an initial budget and activity plan to support a tax exemption application. For foundations, plan for notarial formation, registration, and supervision. For associations, decide whether registration is required or desirable given your activities.

Set up governance processes for meetings, minutes, conflict of interest rules, and financial controls. Choose appropriate accounting standards and determine whether an audit is required or advisable. Plan for donor receipt procedures and data protection compliance.

Contact the Dornach municipal administration early if you plan public events or collections. If you will employ staff, register with the relevant social security offices and arrange mandatory insurance.

Consult a lawyer experienced in Swiss nonprofit law to review your documents, guide tax exemption and registrations in the Canton of Solothurn, and put in place policies for fundraising, data protection, and governance. Early legal input can save time and protect your organization’s public benefit status.