Development & Community › Roadmap & Further Development › Sponsorship · 5 min read · Approved – this is how it will be
As part of preparing for the establishment of a cooperative, it is being examined whether a support association in Switzerland could serve as an independent sponsoring structure.
Switzerland does not have a distinct legal form called "support association." Typically, this refers to an association under Art. 60 ff. of the Swiss Civil Code (ZGB) that pursues an idealistic purpose and raises funds to support a project or organization. Such an association can be established simply, quickly, and with minimal formal requirements. (SME Portal)
This page describes the practical process for establishing a support association in Switzerland to raise funds for preparing and financing the establishment of a cooperative.
An association in Switzerland is formed when the written statutes clearly express the intent to exist as a corporate body. The statutes must include at least the purpose, means, and organization. Once the statutes are adopted and the board is appointed, the association exists as a legal entity. (Fedlex)
The following are required for establishment:
No minimum capital is prescribed. Notarization is not required. (SME Portal)
First, it must be clear why the association is being established.
For a TEIKEI support association, a possible logic could be:
It is important that the purpose is formulated in an idealistic manner and does not resemble a disguised commercial operation.
The association needs a unique name.
A practically useful name clearly indicates the support character, for example:
The statutes must be in writing and at least regulate:
For a support association, it is particularly important that the use of funds is clearly and purposefully formulated.
At the founding assembly, the following are decided:
With this step, the association is essentially established.
The association needs a board. The Swiss SME Portal lists the general meeting and the association board as necessary organs; a control body is only required in certain cases. (SME Portal)
Practically, the following should be clearly regulated from the outset:
The association needs its own account for crowdfunding and donations.
Key points:
Even a small association needs proper accounting.
For the start, the following is often sufficient:
Registration in the commercial register is not automatically required.
However, it becomes mandatory if the association operates a business in a commercial manner. This applies particularly to actual business activities. Associations that are subject to audit requirements or, under certain circumstances, primarily collect or distribute assets abroad may also be required to register. (SME Portal)
For a pure support association that collects funds and uses them in a purpose-bound manner for preparing a cooperative, registration in the commercial register is often not necessary. However, this should be checked in advance with the relevant canton.
An association is not automatically tax-exempt.
If tax exemption is sought, it generally must be applied for and reviewed at the cantonal level. The following are particularly relevant:
Especially if funds later flow to a cooperative or finance its establishment, this connection must be clearly justified and documented. Prior tax clarification is advisable.
Establishing an association in Switzerland is generally inexpensive.
Typical range:
Since no minimum capital and no notarization are required, establishment is significantly simpler and more cost-effective than for a cooperative or corporation. (SME Portal)
A support association is particularly suitable when:
It is less suitable if the association itself is to become the actual economic operator.
For TEIKEI's current roadmap, a support association can serve as a useful interim structure, especially since a crowdfunding campaign is being prepared and the establishment of a cooperative is planned as the next step.
A support association could particularly help:
Before establishment, the following points should be clearly addressed:
If TEIKEI wishes to pursue this path, a sensible next process would be:
A support association in Switzerland, as an association under Art. 60 ff. of the Swiss Civil Code (ZGB), is relatively easy to establish and can be a useful instrument for the transitional phase before the cooperative is formed.
It is particularly suitable when funds are to be collected, bundled, and used in a purpose-bound manner for development and establishment steps. It is crucial that the idealistic purpose, the use of funds, and the distinction from the future economic sponsoring structure are clearly formulated and documented from the outset.
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Compiled by the TEIKEI editorial team with AI support (ChatGPT)
Created on April 16, 2026 · Last updated on October 11, 2026
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