A Swiss association gives your team a real legal home with privacy, flexibility, and a framework built for international builder teams.
A Swiss association (Verein) is a legally recognized entity under Swiss law. It can own assets, enter contracts, and act in its own name, giving your team a proper legal structure without the complexity of a corporation.
Unlike corporations, associations are formed through member agreements; commercial register filing is optional for many non-profit associations. This means your team maintains privacy from public registries (subject to bank, AML, and counterparty KYC requirements) while gaining the legal protections of a formal entity.
Member identities are not publicly disclosed. Registration in the commercial register is optional for non-profit associations.
Association law is flexible and well-defined. Switzerland has issued substantial guidance on blockchain and tokenization (FINMA ICO Guidelines, DLT Act). Application to specific activities still requires case-by-case analysis.
Members are generally not personally liable for the association's obligations under Swiss law. Personal liability may apply in cases of intentional misconduct, gross negligence, or specific statutory exceptions (tax, criminal, certain regulatory matters).
Members and decision-makers don't need to be in Switzerland. Meetings and votes can be held remotely.
Associations may be eligible for a cost-based tax methodology ("Cost +5%" model) by ruling, depending on activities and structure. Combined corporate tax rate in Zug is approximately 9-11%. Tax treatment requires case-by-case advisor review.
Decision-making authority rests with members, typically following one-member-one-vote. No shareholders or equity.
Need commercial capabilities? We're launching a commercial entity option soon.
Contributor teams and DevCos working in decentralized ecosystems who need a legal home.
Projects that receive grants or donations and need to coordinate contributors across jurisdictions.
Organizations that value member privacy and don't want public disclosure of participants.
| Swiss Association | Fiscal Host | US LLC | |
|---|---|---|---|
| You own the entity | |||
| Member privacy | Varies | ||
| International team | Complex | ||
| Limited liability | |||
| Crypto-native banking | Varies | Difficult | |
| Clear regulatory framework | Varies | Evolving |
Need to issue equity, distribute profits, or run commercial operations? We're building additional entity structures to support the full range of builder needs.
For teams that monetize IP or need equity capabilities
Separate entity for commercial activities
Special purpose vehicle for holding and licensing IP
Both. Individuals can join in their personal capacity, and legal entities (LLCs, corporations, foundations) can also join as members.
No. Participation through an existing company doesn't change ownership, tax status, or create an employment relationship. The association acts as a contractual counterparty.
No. Swiss law doesn't require members or decision-makers to be physically present in Switzerland. Meetings and votes can be held remotely.
Not legally required. Many associations primarily use multisig wallets and crypto-native infrastructure. A bank account can be added when fiat transactions are needed.
Associations are subject to Swiss corporate income tax. Eligibility for cost-based assessment ("Cost +5%" model) depends on activity profile and is granted through tax ruling. In Canton Zug, the combined rate for ruled associations is approximately 9-11%. Specific tax treatment requires advisor review.
Under Swiss law, membership alone doesn't create personal tax liability. Tax obligations depend on your local law and whether you receive income from the association.
U.S. persons may need to assess potential reporting requirements depending on membership composition and voting rights. We recommend consulting a U.S. tax advisor.
Let's discuss whether a Swiss association is right for your team.