Swiss Civil Code

¹ Once the art­icles of as­so­ci­ation have been rat­i­fied and the com­mit­tee ap­poin­ted, the as­so­ci­ation is eli­gible for entry in the com­mer­cial re­gister.

² The as­so­ci­ation must be re­gistered if it:

1.

con­ducts a com­mer­cial op­er­a­tion in pur­suit of its ob­jects;

2.

is sub­ject to an audit re­quire­ment;

3.⁸⁴

primar­ily col­lects or dis­trib­utes as­sets abroad, dir­ectly or in­dir­ectly, that are in­ten­ded for char­it­able, re­li­gious, cul­tur­al, edu­ca­tion­al or so­cial pur­poses.⁸⁵

^2bis The Fed­er­al Coun­cil shall is­sue the im­ple­ment­ing pro­vi­sions on the re­quire­ment to be entered in the com­mer­cial re­gister.⁸⁶

^2ter It may ex­empt as­so­ci­ations in ac­cord­ance with para­graph 2 num­ber 3 from the re­quire­ment to be re­gistered in par­tic­u­lar if they are ex­posed to a low risk of ab­use for the pur­pose of money laun­der­ing or the fin­an­cing of ter­ror­ism be­cause of the amount, ori­gin, pur­pose or in­ten­ded use of the as­sets col­lec­ted or dis­trib­uted.⁸⁷

³ ...⁸⁸