Transparency and Compliance: What Swiss Grant-Making Foundations Need to Know

Swiss foundations are subject to a range of legal and regulatory requirements. Grant-making foundations in particular are monitored by supervisory authorities and must demonstrate that their funds are used appropriately. Transparency is not just an obligation – it is also a competitive advantage over other funding institutions.

Supervisory Authority Requirements

Every Swiss foundation is subject to a government supervisory body – at municipal, cantonal, or federal level depending on its scope of activity. The authority reviews whether the foundation fulfills its purpose, whether funds are used properly, and whether accounting is accurate. Grant-making foundations must therefore be able to fully document their decisions and, upon request, explain why an application was approved or rejected.

Audit Obligations and Reporting

Depending on their size and assets, foundations are subject to either ordinary or limited audit requirements. In both cases, traceable documentation of grant activities is essential. Digital systems help consolidate all information: application data, evaluations, decisions, disbursements, and impact reports. This makes audits efficient and enables the foundation to be accountable at any time.

How Digitization Simplifies Compliance

A centralized grant management tool like Stiftungsapp makes it easy to meet compliance requirements. Every process step is automatically logged, documents are stored centrally, and access rights can be granted at a granular level. This reduces the risk of human error and ensures the foundation is always prepared when the supervisory authority conducts a review.