A foundation may be established as a legal transaction between living persons i.e. during the founder’s lifetime or as a disposition upon death. If the foundation is established during the founder’s lifetime, it requires public notarization. If the foundation is only to be established after the founder’s demise, the founder may make provisions for this in a hand-written or publicly notarized last will or publicly notarized inheritance contract. Our notaries will advise you comprehensively and carry out all necessary public notarizations. The foundation’s seat needs not necessarily to be in the Canton of Lucerne.
Foundation statutes express the founder’s intention, are the basis of the foundation and have a considerable impact upon its thriving. Our notary’s office will gladly advise you in implementing your intention as a founder as well as in establishing the foundation statutes and any foundation regulations.
Establishing a foundation always involves various authorities. Our notaries from the Canton of Lucerne undertake all dealings with commercial registry authorities, foundation supervisory authorities and tax authorities throughout Switzerland.