Benjamin Moret

Associate
Attorney at Law
+41 58 450 70 00
benjamin.moret@lenzstaehelin.com

Geneva
Route de Chêne 30
CH-1211 Geneva
www.lenzstaehelin.com

Expertise

Benjamin Moret is a senior associate based at the firm's Geneva office. His main areas of expertise include competition/antitrust and public procurement law. Benjamin also specializes in the field of non-profit organisations, such as foundations, associations and transnational bodies.
Practices

Competition and Regulated Markets Commercial and Contracts Public Procurement
SECTORS

Foundation and Philanthropy Public Sector

Professional Experience and Education

and Education

2021	Associate, Lenz & Staehelin
2019	Trainee Lawyer, Lenz & Staehelin
2018	Legal Intern, Office of the Attorney General of Switzerland

2021	Swiss Bar admission
2018	Center for Transnational Legal Studies, London (Certificate in Transnational Legal Studies)
2018	University of Fribourg (MLaw)
2016	University of Zurich (exchange year)
2016	University of Lausanne (BLaw)

Specialist Areas

Competition law, Public Procurement, Public Sector, Foundations and Philanthropy, Commercial and Contracts
Languages

French, English, German
Memberships

Geneva Bar Association (OdA), Swiss Bar Association (SBA)
Contact Details

Geneva benjamin.moret@lenzstaehelin.com
V-Card Full CV E-Mail

Insights – 20.02.2024

Changes in the practice regarding tax exemption of charitable foundations in the Cantons of Zurich and Vaud

Changes in the practice regarding tax exemption of charitable foundations…

As of February 1, 2024, the Canton of Zurich has relaxed its practice on the tax exemption for charitable institutions, making Zurich a more attractive jurisdiction in particular for foundations. Reasonable remuneration, activities abroad and entrepreneurial support models (impact investments) are now explicitly permitted. On January 29, 2024, the Vaud Tax Administration published guidelines specifying its practice with regard to the remuneration of members of the governing bodies of tax-exempt charitable institutions. The changes generally apply to the tax exemption of all charitable institutions. In the following, the focus is placed on charitable foundations, whereby possible actions for existing foundations are highlighted.