Best Trusts Lawyers in Arlesheim

About Trusts Law in Arlesheim, Switzerland

Arlesheim is in the canton of Basel-Landschaft and follows Swiss federal law and cantonal practice. Switzerland does not currently have a comprehensive domestic statute that creates a purely Swiss trust. Instead, Switzerland recognizes trusts that are created under foreign law and applies the 1985 Hague Trust Convention, which Switzerland has ratified. In practice this means you typically set up a trust under a foreign governing law such as England and Wales, Jersey, Guernsey, or Liechtenstein, and Switzerland will recognize that trust and its effects when Swiss connecting factors are involved.

Swiss courts and authorities handle trust matters mainly through rules in the Swiss Private International Law Act and through long standing administrative practice, especially for tax. Basel-Landschaft authorities and the local courts serving Arlesheim apply these national rules, together with cantonal requirements on taxes, property, and procedure.

Trustees who operate professionally in or from Switzerland are now subject to licensing and supervision requirements. Since the Financial Institutions Act came into force, professional trustees based in Switzerland generally need authorization and ongoing supervision, and they must comply with anti money laundering regulations. This directly affects how trusts with Swiss based trustees are structured and administered.

Why You May Need a Lawyer

You may need a lawyer when you want to use a trust for estate planning, asset protection, or succession in a cross border family. A lawyer can coordinate the choice of trust law, trustee selection, and the interaction with Swiss inheritance and matrimonial property rules. This is especially important if you or your beneficiaries live in Arlesheim or hold Swiss assets.

Legal help is often essential if you plan to transfer Swiss real estate or a Swiss business into a trust. Transfers must comply with property registration rules, potential foreign ownership restrictions, and cantonal real estate taxes. A lawyer can also advise on whether the trustee may acquire or hold Swiss property and how to document the transaction so the land registry accepts it.

Tax planning and compliance are frequent reasons to seek advice. Swiss tax treatment of trusts depends on whether a trust is revocable or irrevocable, and whether beneficiaries have fixed or discretionary rights. An experienced lawyer can clarify how Basel-Landschaft taxes will apply to you and whether advance tax rulings are advisable.

Banking, investment, and regulatory matters often require counsel. Opening Swiss bank accounts for a trust involves strict due diligence under Swiss anti money laundering law. If a trustee is based in Switzerland, licensing and conduct of business rules may apply. Lawyers help align documentation with regulatory expectations and reduce onboarding delays.

Disputes and changes in family circumstances make legal support critical. Examples include removing or replacing a trustee, challenging distributions, divorce or marital agreements that affect trust assets, protecting forced heirship rights, or defending against clawback claims by heirs or creditors. Local counsel can navigate the Basel-Landschaft courts and authorities for these issues.

Local Laws Overview

Recognition and choice of law. Switzerland recognizes foreign law trusts under the Hague Trust Convention. The trust will generally be governed by the foreign law you choose in the trust deed, provided that choice is valid under the Convention. Swiss Private International Law sets rules for jurisdiction and applicable law in trust matters with Swiss connections, such as the trustee being in Switzerland, the trust being administered here, or assets located here.

Licensing and supervision of trustees. Trustees who carry out trustee activities on a professional basis in or from Switzerland require authorization under the Financial Institutions Act and are supervised. They must meet organizational, capital, and conduct standards and are subject to ongoing oversight by a supervisory organization. This does not apply to private individuals acting as trustee on a non commercial basis, but banks and counterparties will scrutinize the status closely.

Anti money laundering and due diligence. The Anti Money Laundering Act applies to financial intermediaries and requires identification of the contracting party and the beneficial owners of legal arrangements such as trusts. In practice, Swiss banks will require information about the settlor, trustees, protector if any, beneficiaries or class of beneficiaries, and any other controlling persons. Automatic exchange of information rules means many trusts will be reportable for tax transparency purposes.

Inheritance and forced heirship. Swiss inheritance law contains mandatory shares for certain heirs of individuals domiciled in Switzerland. Since the 2023 reform, the statutory share for descendants has been reduced, and the share for parents has been eliminated. Transfers to a trust may be challenged if they infringe mandatory shares or were made to the detriment of creditors. These issues are assessed case by case, and a lawyer can help structure transfers and timing to reduce risk.

Tax practice. There is no separate trust tax in Switzerland. Instead, taxation follows an attribution approach based on the trust type. Revocable trusts are generally attributed to the settlor. Irrevocable fixed interest trusts are typically attributed to the beneficiaries with fixed rights. Irrevocable discretionary trusts are often not attributed to a specific person in Switzerland until a distribution occurs, subject to important exceptions. Gift and inheritance taxes are levied at the cantonal level. Basel-Landschaft has inheritance and gift taxes with exemptions and rates that depend on the relationship between donor and donee. Wealth tax applies to Swiss resident individuals on net assets attributed to them. Advance rulings from the Basel-Landschaft tax administration can provide certainty.

Real estate and Lex Koller. Swiss law restricts acquisition of certain residential real estate by persons abroad. If the trustee or controlling persons qualify as persons abroad, Lex Koller may apply to the acquisition of Swiss property by a trust. The land registry records the trustee as owner. The trust relationship itself is not registered, though an annotation referring to fiduciary ownership may be possible in some cantons. Local practice in Basel-Landschaft should be checked before transfers are planned.

Corporate and commercial aspects. A trust may hold shares in Swiss companies. If significant shareholdings are involved, disclosure obligations and beneficial ownership identification rules apply. There is no Swiss public register of trusts. There is currently no public beneficial ownership register for most Swiss companies, but identification and record keeping duties exist and may evolve, so up to date advice is advisable.

Data protection. The revised Swiss Federal Act on Data Protection applies to personal data processed in Switzerland. Trustees and advisors must respect data protection duties when handling information about settlors, beneficiaries, and related parties.

Local authorities and courts. Trust related civil disputes with a Swiss nexus may be heard by the competent civil courts serving Arlesheim and the wider Basel-Landschaft region. Property registrations are handled by the cantonal land registry. Company matters are handled by the Basel-Landschaft commercial registry in Liestal. Tax assessments are managed by the Basel-Landschaft tax administration with municipal involvement for certain steps.

Frequently Asked Questions

Can I set up a Swiss law trust if I live in Arlesheim

No. Switzerland recognizes foreign law trusts but does not offer a purely Swiss trust law. You would typically choose a reputable foreign governing law and trustee, and then consider the Swiss implications for your residence, assets, taxes, and reporting.

Will a trust be recognized by Swiss banks and authorities

Yes, provided the trust is valid under its governing law and you supply full documentation. Banks will require the trust deed, any amendments, information about the parties, and due diligence documents. Swiss authorities apply the Hague Trust Convention and Swiss private international law when trust issues arise.

How are trusts taxed for Swiss residents in Basel-Landschaft

It depends on the structure. Revocable trusts are usually taxed as if the settlor still owns the assets. Irrevocable fixed interest trusts are attributed to beneficiaries with fixed entitlements. Irrevocable discretionary trusts are often not attributed to a specific person until distributions, though facts matter. Gift and inheritance taxes in Basel-Landschaft may apply to transfers into the trust and to distributions, depending on relationships and domicile. A tax ruling is strongly recommended.

Can a trust own Swiss real estate

Yes, the trustee can generally be registered as owner, but Lex Koller may restrict acquisitions by persons abroad, and cantonal practice varies for annotations. Real estate transfer taxes and property gains tax may apply in Basel-Landschaft. Early coordination with the land registry and the tax administration is important.

Do I need a Swiss licensed trustee

No, you can appoint an overseas trustee. If you appoint a trustee based in Switzerland who acts on a commercial basis, they must be licensed and supervised under the Financial Institutions Act. Many families choose a licensed Swiss trustee when significant administration will occur in Switzerland.

Will a trust help me avoid Swiss forced heirship

Not automatically. If you are domiciled in Switzerland, your estate is subject to Swiss inheritance law, including mandatory shares for certain heirs. Transfers to a trust may be reduced or challenged if they infringe those rights. Proper planning, timing, and marital property agreements can mitigate risks.

What documents will Swiss banks and advisors ask for

Expect to provide the trust deed and amendments, letter of wishes, trustee resolutions, details of settlor, trustees, protector, beneficiaries, and any controllers, source of funds evidence, and identification documents. If you are Swiss tax resident, you may also need tax identification numbers and confirmations for reporting.

Can I change the trustee or governing law later

Often yes, if the trust deed allows it. Changes must follow the governing law and may require consent of the protector or a court. Moving trusteeship or administration to Switzerland may trigger regulatory and tax consequences, so get legal advice before making changes.

How are distributions to Swiss resident beneficiaries taxed

Treatment depends on the trust type and the character of the distribution. Distributions of capital from an irrevocable discretionary trust are often treated differently from distributions of income. Cantonal practice in Basel-Landschaft will apply, and advance rulings can clarify outcomes for significant distributions.

How long does it take and what does it cost to implement a trust

Creating a foreign law trust can take from a few days to a few weeks, depending on the jurisdiction and complexity. Aligning Swiss tax and legal aspects, opening bank accounts, and transferring assets adds time. Fees vary with complexity, choice of trustee, and the need for rulings. Your lawyer can scope phases and provide fee estimates at the outset.

Additional Resources

Swiss Federal Tax Administration

Federal Office of Justice - Private International Law and Hague Trust Convention

Swiss Financial Market Supervisory Authority FINMA

Basel-Landschaft Tax Administration

Basel-Landschaft Commercial Registry

Basel-Landschaft Land Registry and Notary Offices

Baselland Bar Association

Swiss Bar Association

Society of Trust and Estate Practitioners - Switzerland

Swiss Association of Trust Companies

Arlesheim Municipal Administration - local inheritance and civil status offices information

Next Steps

Clarify your goals. Decide what you want the trust to achieve asset protection, succession, family governance, philanthropy, or tax efficiency. Note your connections to Switzerland and other countries, including residence, citizenship, marriage regime, and where assets are located.

Assemble information. Prepare an asset and liability schedule, family tree, copies of wills and marital agreements, and identification documents for all trust parties. Identify any Swiss assets that may require special handling, such as real estate or a business.

Choose governing law and trustee. With your lawyer, select a suitable trust jurisdiction and trustee. If administration will occur in or from Switzerland, consider using a Swiss licensed trustee. Agree on fee terms and service levels.

Coordinate Swiss tax and legal analysis. Engage a lawyer experienced in Basel-Landschaft practice to evaluate inheritance implications, local taxes, and regulatory aspects. Where appropriate, seek an advance tax ruling from the Basel-Landschaft tax administration to confirm treatment of transfers and distributions.

Prepare documents and onboard banks. Finalize the trust deed, letter of wishes, and any related agreements. Complete bank due diligence and open accounts as needed. Ensure documentation addresses Swiss AML requirements and beneficial ownership identification.

Transfer assets and register where required. For Swiss assets, coordinate with the land registry, notaries, and commercial registry as applicable. Confirm real estate and corporate filings are made correctly and that any Lex Koller issues are cleared in advance.

Plan for governance and reviews. Schedule regular reviews every one to three years. Update the letter of wishes as family circumstances evolve. Record trustee decisions carefully and maintain compliance with licensing, reporting, and tax obligations.

If you need assistance now, contact a lawyer who focuses on cross border trusts and Swiss private client matters in the Basel region. Ask about experience with Basel-Landschaft tax rulings, land registry practice, and FINMA supervised trustees. Bring your list of goals and an asset summary to make the first meeting productive.