GAFI-Umsetzung: Pflicht zur Eintragung ins Handelsregister auch für kirchliche Stiftungen und Familienstiftungen
Following GAFI (Groupe d’action financière) recommendation 24 (transparency to fight against money laundering and financing of terrorism) the new version of article 52, paragraph 2, Swiss Civil Code (in force since January 1st, 2016) cancelled the exceptions for family and ecclesiastical foundations from the duty to be registered in the commercial register, i.e. such a duty is now prescribed for them too. Foundations of these types created since 2016 have to be registered as all other Swiss foundations of private law, otherwise they do not acquire legal personality. Unregistered family and ecclesiastical foundations created before 2016 keep their legal personality but have to be registered within five years after 2016 (new article 6b, paragraph 2bis, final title of Swiss Civil Code). During these five years involved persons (beneficiaries etc.) possibly are entitled to demand registration, contrary to the registrar. After these 5 years familiy and ecclesiastical foundations not yet…
