Swiss wealth structures — BENSAID AVOCATS Geneva

Pillar 03 · Swiss wealth structures

Swiss wealth structures.

Geneva — along with Luxembourg and Liechtenstein — is the European wealth-architecture hub. The firm designs and administers Swiss foundations (art. 335 CC), Luxembourg capitalisation contracts, L-QIF, holding vehicles and management trusts, for UHNWI and family offices requiring orderly intergenerational structuring.

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The wealth architecture of a family with international exposure is a matter of instruments, coordination and governance. The Geneva office uses the Swiss instruments most frequently retained by UHNWI: the family foundation of art. 335 CC, capitalisation contracts, L-QIF funds, and management trusts to isolate flows and orchestrate transmissions. Each choice is examined against the family's tax residences, liquidity needs, and governance requirements.

Our practice areas

Swiss wealth structures.

01

Swiss foundations (art. 335 CC)

Structuring Swiss family foundations to support family members, education, or charitable aims. Drafting of deeds, supervision file, tax rulings with the cantonal administration.

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02

Luxembourg capitalisation contracts

Use of Luxembourg insurance-wrapped capitalisation contracts to hold a diversified portfolio with smoothed taxation, protected assets (triangle structure) and succession flexibility.

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03

L-QIF funds and dedicated vehicles

Luxembourg Qualified Investor Fund and Swiss funds — dedicated vehicles to house complex portfolios (private equity, direct real estate, art) with professional governance.

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04

Management trusts and mandates

Management trusts to house private assets, organise co-investment among family branches, or orchestrate a sale without transitory apparent ownership.

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Geneva's architecture edge

  • A fiduciary ecosystem concentrated on a few square kilometres: Swiss banks, multi-family offices, fund administrators, CISA regulator.
  • A stable and cooperative Swiss tax authority, allowing tax rulings on sophisticated architectures.
  • A CHF 240M mandate under current administration, including a portfolio split across Swiss foundation (40%), Luxembourg capitalisation (35%) and L-QIF (25%) — anonymised UHNWI case.

Let us discuss your cross-border matter.

Our Geneva office welcomes you for an initial confidential meeting. Each matter receives a preliminary assessment, with direct partner involvement.

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Genève
Route des Jeunes 9, 1227
+41 22 355 03 44
Paris
49 rue de Courcelles, 75008
+33 1 42 27 78 52