Art. 21 PILA from 2022

Art. 21 II. Seat and establishment of companies and trusts (1)
1 For companies and trusts pursuant to Article 149a, the seat is deemed to be the domicile.
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.
(1) 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 2006 551).Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.