Foundations don’t have owners, members, or shareholders - and Swiss law says very little about their governance. This is why the foundation sector itself strives for good foundation governance.
The Swiss Foundation Code plays an essential role as a peer-generated best practice set of standards. With its 4 principles and 28 recommendations it offers a practical and contemporary guidance.
First published in 2005, the Swiss Foundation Code is now one of Europe’s most renowned good governance guidelines for charitable foundations. It was supplemented in 2009 and 2015, and the fourth, completely revised edition will be published in 2021.
The new edition is available as print or digital version in English, German and French.
