Trustee Services

Swiss trustee and fiduciary
administration in Zug.

Switzerland recognises foreign trusts under the Hague Convention (SR 0.221.371, in force since 2007) and administers domestic equivalents through foundations (Stiftung) and holding structures. Goldblum & Partner AG provides trustee services, corporate governance, foundation board membership, and registered office in Zug — fully GwG compliant since 2007.

2007

Operating since

Hague Conv.

CH since 2007

GwG

Compliant

Zug

Domicile

Stefan Brunner
Stefan Brunner·Senior Advisor, Goldblum & Partner AG
Reviewed by Marc Weber, Managing DirectorUpdated May 2026

Service Scope

Trustee and fiduciary services
from Zug

Registered office and domiciliation

Provision of a Zug address as the registered domicile (Sitz) of the company or structure. Includes mail handling, forwarding, and reception of official correspondence from cantonal authorities, ESTV, and commercial register.

Corporate governance and minutes

Preparation of board meeting minutes, written resolutions, and annual general meeting documentation. Maintenance of the statutory minute book (Protokollbuch). Coordination with the Zug Commercial Register for mandatory filings.

Professional board membership

Acting as an independent professional board member (Verwaltungsrat) for Swiss AG structures requiring a Swiss-resident signatory under OR Art. 718(4). Engagement is for genuine corporate governance — not nominee services designed to conceal the beneficial owner.

Foreign trust administration

Administration of foreign common-law trusts (English, Jersey, Cayman, BVI, Guernsey) from Switzerland. Switzerland recognises foreign trusts under the Hague Trust Convention (SR 0.221.371, in force in Switzerland since 1 July 2007) and IPRG Art. 149a–149e. The governing law of the trust is applied by Swiss courts and authorities.

Foundation board membership

Serving as a member of the Stiftungsrat (foundation board) of a Swiss foundation (Stiftung, ZGB Art. 80–89a). The foundation board exercises fiduciary oversight of the foundation’s assets in accordance with the foundation charter and the supervision of the relevant cantonal or federal foundation authority.

Annual report and accounts

Compilation of the annual report and statutory financial statements for holding companies, foundations, and special-purpose vehicles. Coordination with statutory auditors where an ordinary or limited audit is required under OR Art. 727/727a.

Liquidation management

Managed liquidation of Swiss AG or GmbH structures, including creditor notification, asset realisation, final accounts, and de-registration from the Zug Commercial Register. Board resolution preparation and liquidator appointment.

Regulatory compliance monitoring

Ongoing monitoring of OR, GwG, and FINMA regulatory changes affecting the client's Swiss structures. Annual compliance review and identification of required updates to corporate documents, UBO declarations (OR Art. 697j), and SRO membership obligations.

A younger man and an older woman talking over a tablet at a table.

Key Data

Swiss Trustee Services — Key Facts

Fiduciary arrangements under Swiss law

CO/OR

Legal basis

Swiss trustee arrangements governed by the Code of Obligations (fiduciary mandate).

Fiduciary

Duty of care

Trustee must act in the best interest of the beneficiary with full fiduciary duty.

FinIA Art. 17

FINMA authorisation

Professional trustees require FINMA authorisation under FinIA Art. 17 (in force since 2020) and ongoing supervision by a FINMA-approved supervisory organisation.

Beneficiaries

Reports to

Trustee renders regular accounts and reports directly to the beneficiary.

Legal Framework

Swiss trustee law and
the Hague Convention

Swiss trust and fiduciary law — key provisions

Hague Trust ConventionSR 0.221.371

In force for Switzerland since 1 July 2007. Swiss courts recognise foreign trusts and apply the trust's governing law. Trust property is treated as separate from the trustee's personal estate.

IPRG Art. 149a–149ePrivate International Law

Federal Act on Private International Law governs recognition and effects of foreign trusts in Switzerland. Art. 149b: jurisdiction. Art. 149d: effects on Swiss public registers.

GwG Art. 2(3)AMLA — financial intermediary

Fiduciaries acting professionally as trustees or portfolio managers require FINMA authorisation under FinIA Art. 17 (since 2020) and supervision by a supervisory organisation; as financial intermediaries they also carry AML duties — CDD/KYC obligations, UBO identification, and suspicious-activity reporting to MROS.

ZGB Art. 80–89aSwiss Foundation (Stiftung)

Swiss law's closest domestic analogue to a common-law trust. Irrevocable endowment of assets to a defined purpose. Stiftungsrat exercises fiduciary oversight. Requires supervisory authority registration.

OR Art. 394 ff.Mandate contract

A Treuhänder acts under a mandate (Auftrag) pursuant to OR Art. 394. Fiduciary agent performs services on behalf of a principal. Not a trust in the common-law sense, but functionally analogous for administration purposes.

OR Art. 697jUBO disclosure obligation

Any person holding 25%+ of a Swiss legal entity must be declared as ultimate beneficial owner. Fiduciaries acting as financial intermediaries must independently verify and document the UBO under GwG Art. 4 and CDB 20.

Swiss trustee services: genuine governance, not beneficial owner concealment

Switzerland does not have a domestic Trust Act creating Swiss-law trusts. The Hague Convention on the Law Applicable to Trusts (SR 0.221.371), in force for Switzerland since 1 July 2007, fills this gap: Swiss courts recognise foreign trusts as legal structures and apply the trust's governing law. A Swiss fiduciary (Treuhänder) acting professionally as a trustee requires FINMA authorisation under FinIA Art. 17 (in force since 2020) and ongoing supervision by a FINMA-approved supervisory organisation; as a financial intermediary under GwG Art. 2(3) the trustee must also maintain CDD/KYC records and identify all ultimate beneficial owners.

Goldblum & Partner AG provides board membership and trustee services for genuine corporate governance: holding structures, foundation boards, and foreign trust administration. Professional board membership under OR Art. 718(4) satisfies the Swiss-resident director requirement for Swiss AG companies. This service is designed for operational compliance, not to conceal the beneficial ownership of assets.

In force: Hague Conv. CH — 1 July 2007
AML framework: GwG compliant
UBO disclosure: OR Art. 697j
Location: Zug domicile
A wooden gavel on a dark desk beside a document folder.

FAQ

Frequently asked
questions

Precise answers to the most common questions about forming a company in Switzerland. For specific advice on your structure, book a free consultation.

Free consultation

Official Sources

  • Civil Code (SR 210)

    Swiss Foundation (Stiftung) ZGB Art. 80–89a — the domestic analogue the page relies on for foundation board work — and Swiss inheritance law cited…

  • Code of Obligations (SR 220)

    Mandate contract Art. 394 (Treuhänder), Swiss-resident board-member requirement Art. 718(4), and UBO disclosure Art. 697j are all named on the…

  • Anti-Money Laundering Act (SR 955.0)

    The page's core compliance claim: a trustee with discretionary control over client assets is a financial intermediary (Art. 2(3)) requiring SRO…

  • FINMA — Swiss Financial Market Supervisory Authority

    Recognises the self-regulatory organisation the fiduciary must join and supervises financial intermediaries — the page asserts 'FINMA-recognised…

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Baarerstrasse 25 · 6300 Zug · Switzerland · Est. 2007