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Federal Act
on Private International Law
(PILA)

of 18 December 1987 (Status as of 1 July 2022)

Art. 2120

II. Seat and es­tab­lish­ment of com­pan­ies and trusts

 

1 For com­pan­ies and trusts pur­su­ant to Art­icle 149a, the seat is deemed to be the dom­i­cile.

2The seat of a com­pany is deemed to be loc­ated at the place des­ig­nated in the art­icles of in­cor­por­a­tion or in the art­icles of as­so­ci­ation. In the ab­sence of such a des­ig­na­tion, the seat is loc­ated at the place where the com­pany is ad­min­istered in fact.

3 The seat of a trust is deemed to be loc­ated at the place of ad­min­is­tra­tion, as des­ig­nated in the trust terms in writ­ing or in any oth­er form which per­mits evid­ence by text. In the ab­sence of such a des­ig­na­tion, the seat is deemed to be loc­ated at the place where the trust is ad­min­istered in fact.

4 The es­tab­lish­ment of a com­pany or a trust is loc­ated in the state where its seat is loc­ated or in any state where one of its branches is loc­ated.

20 Amended by Art. 2 of the FD of 20 Dec. 2006 on the Ap­prov­al and Im­ple­ment­a­tion of the Hag­ue Con­ven­tion on the Law Ap­plic­able to Trusts and on their Re­cog­ni­tion, in force since 1 Ju­ly 2007 (AS 2007 2849; BBl 2006551).