| Also known as: | Stiftung | Stiftung | Foundation | Trust | Trust |
| Best use of foundation? | Charitable activities | Asset management and tax planning | Asset management and tax planning | Asset management and tax planning | Asset management and tax planning |
| Requires capital injection to local account before proceeding with registration? | Yes | Yes | Yes | No | No |
| How soon can we supply you a foundation registration certificate? | 4 weeks | 4 weeks | 4 weeks | 2 weeks | 2 weeks |
| How long to supply corporate bank account numbers? | 2 months | 2 months | 2 months | 3 months | 2 months |
| How soon can the foundation start holding assets? | 2 months | 2 months | 2 months | 3 months | 2 months |
| How soon can the foundation start hiring staff and signing agreements? | 4 weeks | 4 weeks | 4 weeks | 2 weeks | 2 weeks |
| Corporate tax rate on annual net profits from trading income? | 8.5% | 12.5% | 18% | 8.7% | Up to 1% |
| Corporate tax rate on annual net profits from investment income? | Up to 8.5% | 0% | Up to 18% | Up to 8.7% | Up to 1% |
| Limited liability entity? | Yes | Yes | Yes | Yes | Yes |
| Government approval required for foreign owners? | No | No | No | No | No |
| Resident council member or legal representative required? | Yes | Yes | Only if trading | No | No |
| Registered agent required? | No | No | No | Yes | Yes |
| Minimum paid up share capital? | € 50,000 | € 30,000 | € 50,000 | US$1 | US$1 |
| Can trade with global customers? | Yes | Yes | Yes | Yes | Yes |
| Corporate bank account location? | UBS | LGT | Deutsche Bank | Citibank | Wells Fargo |
| Average total business set up engagement costs? | € 33,190 | € 32,195 | Request a proposal | Request a proposal | Request a proposal |
| Average total engagement period? | 3 months | 3 months | 2 months | 2 months | 2 months |
| Accounting and tax considerations | Switzerland | Liechtenstein | Luxembourg | Delaware | Nevada |
| Legally tax exempt if properly structured? | No | Yes | Yes | Yes | Yes |
| Tax incentives available in the country of registration? | Yes | Yes | Yes | Yes | Yes |
| Must file an annual tax return? | Yes | Yes | Yes | Yes | Yes |
| Must file annual financial statements? | Yes | Yes | Yes | Yes | Yes |
| Must appoint an auditor? | Yes | Yes | No | No | No |
| Can access to double taxation treaties if properly structured? | Yes | Yes | Yes | Yes | Yes |
| Withholding tax on payments to foreign beneficiaries? | 35% | 0% | 15% | 30% | 30% |
| Foundation Registration | Switzerland | Liechtenstein | Luxembourg | Delaware | Nevada |
| Recommended entity type? | Private foundation | Private foundation | Private foundation | Private foundation | Private foundation |
| Time to register a new foundation? | 4 weeks | 4 weeks | 4 weeks | 2 weeks | 2 weeks |
| Minimum members of council members / directors / legal representatives? | 3 | 2 | 1 | 1 | 1 |
| Resident council member / director / representative required? | Yes | Yes | 1 director if trading | No | No |
| Minimum number of beneficiaries? | 1 | 1 | 1 | 1 | 1 |
| Can the beneficiaries be corporate entities? | Yes | Yes | Yes | Yes | Yes |
| Can the beneficiaries be individuals? | Yes | Yes | Yes | Yes | Yes |
| Minimum statutory paid up capital? | € 50,000 | € 30,000 | € 50,000 | US$1 | US$1 |
| Minimum amount of assets put under foundation management? | € 50,000 | € 30,000 | € 50,000 | US$1 | US$1 |
| Shelf foundations available? | Yes | Yes | Yes | Yes | Yes |
| Public register of council members and beneficiaries? | Yes | Yes | Yes | | |
| Business Considerations | Switzerland | Liechtenstein | Luxembourg | Delaware | Nevada |
| Good entity for holding global assets? | Yes | Yes | Yes | Yes | Yes |
| Good entity to trade with global customers? | Yes | No | Yes | Yes | Yes |
| Can secure charitable status? | Yes | Yes | Yes | Yes | Yes |
| Our Client needs to travel to complete foundation registration? | No | No | No | No | No |
| Temporary physical office solutions available? | Yes | Yes | Yes | Yes | Yes |
| Local bank signatory required? | No | No | No | No | No |
| Can be wholly foreign managed? | No | Yes | Yes | Yes | Yes |
| The entity will likely be regulated by? | Federal Foundation Supervisory Authority | STIFA | Ministry of Justice | State of Delaware | Nevada Secretary of State |
| Monthly VAT reporting to the Government always required? | No | No | No | No | No |
| Must sign an office lease agreement during incorporation? | Yes | Yes | Yes | Yes | Yes |
| Shareholders & directors documents to be attested/translated? | Yes | Yes | Yes | Yes | Yes |
| Each foreign director / council member needs a personal tax number? | No | No | No | No | No |
| Foreign director / council member needs a residence visa? | No | No | No | No | No |
| Requires to hire staff in the country of registration? | 1 director | No | 1 director if trading | No | No |
| Can secure residence visa for directors or staff members? | Yes | Yes | Yes | Yes | Yes |
| Other useful information | Switzerland | Liechtenstein | Luxembourg | Delaware | Nevada |
| This country is a member of WIPO/TRIPS? | Yes | Yes | Yes | Yes | Yes |
| This country is a member of the ICSID? | Yes | No | Yes | Yes | Yes |
| Average monthly office rental? (per sq. m) | € 60 | € 30 | € 50 | US$40 | US$20 |
| Minimum statutory monthly salary? | € 4,700 | None | € 1,999 | US$1,320 | US$1,320 |
| US$ deposit interest rate? (1 year average) | 0% | 0% | 0.4% | 1.09% | 1.18% |
| Overseas remittance currency controls? | No | No | No | No | No |
| Banking considerations | Switzerland | Liechtenstein | Luxembourg | Delaware | Nevada |
| Multi-currency bank accounts available? | Yes | Yes | Yes | Yes | Yes |
| Corporate visa debit cards available? | Yes | Yes | Yes | Yes | Yes |
| Quality of e-banking platform? | Excellent | Excellent | Excellent | Excellent | Excellent |
| Crowd funding available in this country? | Yes | Yes | Yes | Yes | Yes |
