Obligation to register
Question
We recently formed a leisure association. The articles of association for the new association are already in place. Where exactly does a charitable association have to be registered?
Answer
Generally speaking, associations are not subject to a registration obligation in Switzerland. An association becomes legitimate as soon as written articles of association and founding minutes are available.
Some cantons require associations to register with the tax authorities (regardless of whether they need to pay taxes or fall below the applicable exemption limit). At present, these are the cantons of Bern and Lucerne. Information about this can be found on the website of the cantonal tax authorities.
Associations can be entered in the respective canton's commercial register on a voluntary basis. An entry is mandatory if an association conducts business activities in a commercial manner in order to fulfil its purpose and if it is subject to auditing. In order to make its offering known to potential users, it should, of course, inform the municipalities and specialist bodies in its catchment area accordingly.
