{"id":7491,"date":"2024-01-17T16:37:04","date_gmt":"2024-01-17T15:37:04","guid":{"rendered":"https:\/\/preview.efk.admin.ch\/prufung\/supervision-of-foundations-evaluating-the-effectiveness-of-the-supervision-of-classic-foundations\/"},"modified":"2025-01-17T15:59:40","modified_gmt":"2025-01-17T14:59:40","slug":"supervision-of-foundations-evaluating-the-effectiveness-of-the-supervision-of-classic-foundations","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/en\/audit\/supervision-of-foundations-evaluating-the-effectiveness-of-the-supervision-of-classic-foundations\/","title":{"rendered":"Supervision of foundations Evaluating the effectiveness of the supervision of \u201cclassic\u201d foundations"},"content":{"rendered":"\n

Switzerland is traditionally regarded as an attractive location for foundations. The legal and tax framework is liberal and favourable. A new foundation is set up every day while one other one is wound up every two days. At the end of 2015, there were 13,075 registered charitable foundations with estimated total assets of around CHF 100 billion. These foundations disburse an estimated CHF 2 billion annually in Switzerland and abroad.<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[69],"audit_type":[183],"class_list":["post-7491","audit","type-audit","status-publish","hentry","audit_category-miscellaneous","audit_type-evaluation-en"],"acf":{"audit_lang":[{"lang":"d"}],"audit_numbers":[{"audit_number":"15570"}],"audit_office":null,"audit_office_text":"","audit_date":"20170509","bgo":false,"keywords":"Switzerland, attractive, location for foundations, legal and tax framework, charitable foundations, disburse, in Switzerland and abroad","audit_office_local":""},"yoast_head":"\nSupervision of foundations Evaluating the effectiveness of the supervision of \u201cclassic\u201d foundations - Eidgen\u00f6ssische Finanzkontrolle (EFK)<\/title>\n<meta name=\"description\" content=\"Supervision of foundations Evaluating the effectiveness of the supervision of \u201cclassic\u201d foundations\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.efk.admin.ch\/en\/audit\/supervision-of-foundations-evaluating-the-effectiveness-of-the-supervision-of-classic-foundations\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Supervision of foundations Evaluating the effectiveness of the supervision of \u201cclassic\u201d foundations\" \/>\n<meta property=\"og:description\" content=\"Supervision of foundations Evaluating the effectiveness of the supervision of \u201cclassic\u201d foundations\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.efk.admin.ch\/en\/audit\/supervision-of-foundations-evaluating-the-effectiveness-of-the-supervision-of-classic-foundations\/\" \/>\n<meta property=\"og:site_name\" content=\"Eidgen\u00f6ssische Finanzkontrolle (EFK)\" \/>\n<meta property=\"article:modified_time\" content=\"2025-01-17T14:59:40+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.efk.admin.ch\/wp-content\/uploads\/test\/palais.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"750\" \/>\n\t<meta property=\"og:image:height\" content=\"500\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/en\\\/audit\\\/supervision-of-foundations-evaluating-the-effectiveness-of-the-supervision-of-classic-foundations\\\/\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/en\\\/audit\\\/supervision-of-foundations-evaluating-the-effectiveness-of-the-supervision-of-classic-foundations\\\/\",\"name\":\"Supervision of foundations Evaluating the effectiveness of the supervision of \u201cclassic\u201d foundations - Eidgen\u00f6ssische Finanzkontrolle (EFK)\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/en\\\/#website\"},\"datePublished\":\"2024-01-17T15:37:04+00:00\",\"dateModified\":\"2025-01-17T14:59:40+00:00\",\"description\":\"Supervision of foundations Evaluating the effectiveness of the supervision of \u201cclassic\u201d foundations\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/en\\\/audit\\\/supervision-of-foundations-evaluating-the-effectiveness-of-the-supervision-of-classic-foundations\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.efk.admin.ch\\\/en\\\/audit\\\/supervision-of-foundations-evaluating-the-effectiveness-of-the-supervision-of-classic-foundations\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/en\\\/audit\\\/supervision-of-foundations-evaluating-the-effectiveness-of-the-supervision-of-classic-foundations\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.efk.admin.ch\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Report\",\"item\":\"https:\\\/\\\/www.efk.admin.ch\\\/en\\\/audit\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Supervision of foundations Evaluating the effectiveness of the supervision of \u201cclassic\u201d foundations\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/en\\\/\",\"name\":\"Informationen \u00fcber das oberste Finanzaufsichtsorgan der Schweiz\",\"description\":\"Die Eidgen\u00f6ssische Finanzkontrolle (EFK) ist das oberste Finanzaufsichtsorgan der Schweizerischen Eidgenossenschaft.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/en\\\/#organization\"},\"alternateName\":\"EFK\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.efk.admin.ch\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/en\\\/#organization\",\"name\":\"Swiss Federal Audit Office (SFAO)\",\"alternateName\":\"EFK\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/wp-content\\\/uploads\\\/efk_cdf_logo_ohne_claim.png\",\"contentUrl\":\"https:\\\/\\\/www.efk.admin.ch\\\/wp-content\\\/uploads\\\/efk_cdf_logo_ohne_claim.png\",\"width\":268,\"height\":258,\"caption\":\"Swiss Federal Audit Office (SFAO)\"},\"image\":{\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.instagram.com\\\/efk_cdf_sfao\\\/\",\"https:\\\/\\\/www.youtube.com\\\/channel\\\/UCm-bXj227VE5sJzhB-ihdvw\\\/featured\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/11081578\\\/\"]}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Supervision of foundations Evaluating the effectiveness of the supervision of \u201cclassic\u201d foundations - Eidgen\u00f6ssische Finanzkontrolle (EFK)","description":"Supervision of foundations Evaluating the effectiveness of the supervision of \u201cclassic\u201d foundations","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.efk.admin.ch\/en\/audit\/supervision-of-foundations-evaluating-the-effectiveness-of-the-supervision-of-classic-foundations\/","og_locale":"en_US","og_type":"article","og_title":"Supervision of foundations Evaluating the effectiveness of the supervision of \u201cclassic\u201d foundations","og_description":"Supervision of foundations Evaluating the effectiveness of the supervision of \u201cclassic\u201d foundations","og_url":"https:\/\/www.efk.admin.ch\/en\/audit\/supervision-of-foundations-evaluating-the-effectiveness-of-the-supervision-of-classic-foundations\/","og_site_name":"Eidgen\u00f6ssische Finanzkontrolle (EFK)","article_modified_time":"2025-01-17T14:59:40+00:00","og_image":[{"width":750,"height":500,"url":"https:\/\/www.efk.admin.ch\/wp-content\/uploads\/test\/palais.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.efk.admin.ch\/en\/audit\/supervision-of-foundations-evaluating-the-effectiveness-of-the-supervision-of-classic-foundations\/","url":"https:\/\/www.efk.admin.ch\/en\/audit\/supervision-of-foundations-evaluating-the-effectiveness-of-the-supervision-of-classic-foundations\/","name":"Supervision of foundations Evaluating the effectiveness of the supervision of \u201cclassic\u201d foundations - Eidgen\u00f6ssische Finanzkontrolle (EFK)","isPartOf":{"@id":"https:\/\/www.efk.admin.ch\/en\/#website"},"datePublished":"2024-01-17T15:37:04+00:00","dateModified":"2025-01-17T14:59:40+00:00","description":"Supervision of foundations Evaluating the effectiveness of the supervision of \u201cclassic\u201d foundations","breadcrumb":{"@id":"https:\/\/www.efk.admin.ch\/en\/audit\/supervision-of-foundations-evaluating-the-effectiveness-of-the-supervision-of-classic-foundations\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.efk.admin.ch\/en\/audit\/supervision-of-foundations-evaluating-the-effectiveness-of-the-supervision-of-classic-foundations\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.efk.admin.ch\/en\/audit\/supervision-of-foundations-evaluating-the-effectiveness-of-the-supervision-of-classic-foundations\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.efk.admin.ch\/en\/"},{"@type":"ListItem","position":2,"name":"Report","item":"https:\/\/www.efk.admin.ch\/en\/audit\/"},{"@type":"ListItem","position":3,"name":"Supervision of foundations Evaluating the effectiveness of the supervision of \u201cclassic\u201d foundations"}]},{"@type":"WebSite","@id":"https:\/\/www.efk.admin.ch\/en\/#website","url":"https:\/\/www.efk.admin.ch\/en\/","name":"Informationen \u00fcber das oberste Finanzaufsichtsorgan der Schweiz","description":"Die Eidgen\u00f6ssische Finanzkontrolle (EFK) ist das oberste Finanzaufsichtsorgan der Schweizerischen Eidgenossenschaft.","publisher":{"@id":"https:\/\/www.efk.admin.ch\/en\/#organization"},"alternateName":"EFK","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.efk.admin.ch\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.efk.admin.ch\/en\/#organization","name":"Swiss Federal Audit Office (SFAO)","alternateName":"EFK","url":"https:\/\/www.efk.admin.ch\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.efk.admin.ch\/en\/#\/schema\/logo\/image\/","url":"https:\/\/www.efk.admin.ch\/wp-content\/uploads\/efk_cdf_logo_ohne_claim.png","contentUrl":"https:\/\/www.efk.admin.ch\/wp-content\/uploads\/efk_cdf_logo_ohne_claim.png","width":268,"height":258,"caption":"Swiss Federal Audit Office (SFAO)"},"image":{"@id":"https:\/\/www.efk.admin.ch\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.instagram.com\/efk_cdf_sfao\/","https:\/\/www.youtube.com\/channel\/UCm-bXj227VE5sJzhB-ihdvw\/featured","https:\/\/www.linkedin.com\/company\/11081578\/"]}]}},"_links":{"self":[{"href":"https:\/\/www.efk.admin.ch\/en\/wp-json\/wp\/v2\/audit\/7491","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.efk.admin.ch\/en\/wp-json\/wp\/v2\/audit"}],"about":[{"href":"https:\/\/www.efk.admin.ch\/en\/wp-json\/wp\/v2\/types\/audit"}],"wp:attachment":[{"href":"https:\/\/www.efk.admin.ch\/en\/wp-json\/wp\/v2\/media?parent=7491"}],"wp:term":[{"taxonomy":"audit_category","embeddable":true,"href":"https:\/\/www.efk.admin.ch\/en\/wp-json\/wp\/v2\/audit_category?post=7491"},{"taxonomy":"audit_type","embeddable":true,"href":"https:\/\/www.efk.admin.ch\/en\/wp-json\/wp\/v2\/audit_type?post=7491"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}