{"id":6107,"date":"2024-01-17T16:37:04","date_gmt":"2024-01-17T15:37:04","guid":{"rendered":"https:\/\/preview.efk.admin.ch\/prufung\/surveillance-des-fondations-evaluation-de-lefficacite-de-la-surveillance-des-fondations-classiques\/"},"modified":"2024-03-21T17:48:23","modified_gmt":"2024-03-21T16:48:23","slug":"surveillance-des-fondations-evaluation-de-lefficacite-de-la-surveillance-des-fondations-classiques","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/fr\/audit\/surveillance-des-fondations-evaluation-de-lefficacite-de-la-surveillance-des-fondations-classiques\/","title":{"rendered":"Surveillance des fondations – \u00c9valuation de l\u2019efficacit\u00e9 de la surveillance des fondations \u00abclassiques\u00bb"},"content":{"rendered":"\n

Traditionnellement, la Suisse est consid\u00e9r\u00e9e comme attrayante pour les fondations. Le cadre juridique et fiscal est lib\u00e9ral et favorable. Une nouvelle fondation est cr\u00e9\u00e9e quotidiennement en Suisse, tandis qu\u2019une liquidation survient tous les deux jours. \u00c0 fin 2015, 13 075 fondations d\u2019utilit\u00e9 publique, disposant d\u2019un patrimoine global \u00e9valu\u00e9 \u00e0 quelque 100 milliards de francs, \u00e9taient enregistr\u00e9es. Les montants distribu\u00e9s par ces fondations en Suisse et \u00e0 l\u2019\u00e9tranger s\u2019\u00e9l\u00e8vent approximativement \u00e0 deux milliards de francs par an.<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[70],"audit_type":[100],"class_list":["post-6107","audit","type-audit","status-publish","hentry","audit_category-divers","audit_type-evaluation"],"acf":{"audit_lang":[{"lang":"d"}],"audit_numbers":[{"audit_number":"15570"}],"audit_office":null,"audit_office_text":"","audit_date":"20170509","bgo":false,"keywords":"Suisse, consid\u00e9r\u00e9e comme attrayante, les fondations, le cadre juridique et fiscal, fondations d\u2019utilit\u00e9 publique, Les montants distribu\u00e9s, en Suisse et \u00e0 l\u2019\u00e9tranger","audit_office_local":""},"yoast_head":"\nSurveillance des fondations - \u00c9valuation de l\u2019efficacit\u00e9 de la surveillance des fondations \u00abclassiques\u00bb - Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)<\/title>\n<meta name=\"description\" content=\"Surveillance des fondations - 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