Andrea Hildebrand

In practice, the tax exemption of associations and foundations on the grounds of charitable status raises numerous demarcation issues - especially when entrepreneurial activities, the holding of participations or entrepreneurial support models come into play. Using practical case studies, Claudia Suter and Andrea Hildebrand show where the boundaries of permissible entrepreneurial activity lie, under which conditions holding foundations remain tax-exempt and how funding instruments such as shareholdings, convertible loans or impact investing are to be assessed. The tax exemption of private schools and the requirements for international grant-making foundations with multi-level activity phases are also covered. The solutions provide you with the necessary tools to confidently assess the requirements for tax exemption and avoid typical stumbling blocks in the approval and review process.

Case studies and formulated solutions from the workshop by Andrea Opel and Andrea Hildebrand. This workshop was part of the ISIS seminar on September 22/23, 2025 entitled "Pensions and Insurance".

Workshop by Andrea Opel and Andrea Hildebrand on the occasion of the ISIS) seminar on September 23-24, 2024 entitled "Asset structuring using trusts and foundations"

Workshop zu den Themen Vorsorge und Versicherungen aus Arbeitgeber- und Arbeitnehmersicht von Andrea Opel und Andrea Hildebrand anlässlich des ISIS-Seminars «Unternehmenssteuerrecht 2023» vom 19./20. Juni 2023.

Workshop von Andrea Opel und Andrea Hildebrand anlässlich des ISIS)-Seminars vom 14./15. sowie 21./22. Juni 2021 mit dem Titel «Unternehmenssteuerrecht 2021»