Host State Act (HSA)
English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.
Art. 24 Principles
1 International non-governmental organisations (INGOs) may establish themselves in Switzerland in accordance with Swiss law. 2 The Confederation may facilitate the establishment or the activities of an INGO in Switzerland subject to the applicable law. It may accord an INGO the financial subsidies and other support measures provided for under this Act. 3 INGOs may be entitled to benefits provided for under other federal acts, in particular the tax exemption provided for under the Federal Act of 14 December 1990 on Direct Federal Taxation and the simplified procedures for the hiring of foreign personnel provided for under Swiss legislation. 4 INGOs are not eligible for the privileges, immunities and facilities contemplated by this Act.
Para. 3 — SR 642.11
Art. 25 Definition
An INGO, for the purposes of this Act, is an organisation: a. with the legal form of an association or a foundation formed in accordance with Swiss law; b. whose members are natural persons of different nationalities or legal persons formed in accordance with the national laws of different States; c. which is genuinely active in several States; d. whose objectives are charitable or in the public interest within the meaning of Article 56, letter g, of the Federal Act of 14 December 1990 on Direct Federal Taxation; e. which operates in conjunction with an intergovernmental organisation or international institution, for example by having observer status at such organisation or institution; and f. whose presence in Switzerland is of special interest to Switzerland.
let. d — SR 642.11