Heritage and legacy: Give children the gift of a future

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Dear Patron,

Children are our present, and our future. A happy childhood is a stepping stone to a strong, confident adulthood, and all children should be entitled to enjoy this important phase in their lives. It is a vital part in equip-ping them with the skills to carry on where we leave off. Children carry the world’s fortunes in their hands; they are the ones who will one day have to shoulder responsibility for our planet, and the state in which it is handed on to the next generation.

The Pestalozzi Children’s Foundation believes it has a duty to help ensure that disadvantaged children and young persons enjoy a decent, humane childhood – one that is fit for a child – and that they receive the education and skills needed to meet the challenges of the future.

The Pestalozzi Children’s Foundation is fortunate in that it has always been able to count on donations of long-term aid for children and young persons through gifts to the Foundation anchored in bequests. This aid is of direct benefit to children in Switzerland, Southeastern Europe, Southeast Asia, East Africa and Central America.

We hope this brochure prompts you to think at leisure about the options open to you when you write your will. We are greatly encouraged to know there are people like you devoting time and thought to finding ways of doing good beyond their own lifetimes. Without your help, we simply could not do as much for «our» children.

We would like to express our heartfelt thanks to everyone who makes provision in their will to support the work of the Pestalozzi Children’s Foundation, thereby giving children and young persons the gift of a brighter, more decent future.

Sincerely,

Urs Karl EggerExecutive Director

A careful considered decision

in accordance with your wishes

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A life steered in autonomy: our shared goal

Children have a right to be able to play, to laugh, to romp around, to dream and to learn. Sadly, many children are cheated of a happy, carefree childhood.

500 million children and young people around the world live below the poverty line. 100 million street children live in frankly deplorable conditions, and a further 100 million are forced to work as no child should have to. Their child-hood is spent labouring in fields and factories. They walk for miles to fetch wood and water, often entirely under the yoke of the adults with whom they live.

But compassionate adults rarely emerge from traumatic childhoods. The Pestalozzi Children’s Foundation is determined to change this, and is committed to intercultural edu-

cational projects around the world, all of them aimed at giving children a worthwhile start to adulthood. Education is the key to helping children and young people overcome poverty so that they can look forward to a better life, and one that they can steer themselves.

For now, we adults bear the responsibility for what happens. But when we are no more, the responsibility will fall on our children’s shoul-ders. We believe it is our duty to take care of the world in which we live, and that includes the children in it. It is our duty to prepare them for the challenges that lie ahead. Help us, because children are our future.

Beni Thurnheer TV journalist, Member of the Pestalozzi Children’s Foundation committeeI help today because I am thinking of tomorrow. I am concerned that children should receive the education they need to give them the chance of a future worth living. Education promotes understanding of other cultures. That, in turn, promotes peace.

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Support the things that matter to you

Very few people devote much early thought to writing a will. A good half of all Swiss citizens have not taken any action to settle their estate by the time they die. This may be a conscious decision. Often, however, people do not set aside the time to plan for their passing away.

Why write a will?Set things out clearly.· If you have a will, it is much easier to dispose of your estate after your death. Having a will means disputes amongst heirs can be avoided.

· You decide what proportion of your assets should go to which persons or organisations.

· You live with a partner, but are not married. If your partner is not specifically mentioned in your will, he or she is not entitled to any-thing at all under current legislation.

· You make a commitment beyond death to something you hold dear today.

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Who may inherit?The Swiss Civil Code sets out who may inherit, and the requirements in terms of drafting a will to ensure its legal validity.

In Switzerland, hereditary succession is based solely on the degree of relationship. Legally protected heirs cannot be deprived of their inheritance. The following rank as legally protected heirs:

· your descendants (children)· your wife or husband, or your registered partner

· your parents (only if you have no descendants)

These persons are entitled to a certain pro-portion of your assets; this share cannot be withheld from legally protected heirs.

As long as the legally protected heirs receive their shares, the law also specifies that you may dispose of the remaining portion of your estate entirely according to your own wishes. This remaining portion is called the di­visible portion, and may be disposed of according to your own free will. In order to achieve legal validity, however, your wishes must be documented in writing in a will or testamentary contract.

Non-related persons or charitable institutions such as the Pestalozzi Children’s Foundation may only inherit from your estate by means of a will or testamentary contract.

By drafting a will or a testamentary contract you can be sure that your assets will be distributed and used entirely in accordance with your wishes.

Dr. iur. Denis G. HumbertInheritance advisor, Member of the Pestalozzi Children’s Foundation committeeI am very attached to the Pestalozzi Children’s Foundation because of its commitment to helping children live together in peace, and to encouraging an intercultural exchange between children from different back-grounds. I particularly like the fact that the Foundation gives children in developing countries access to schooling and, with it, a way out of poverty. The unique intercultural exchange projects at the Children’s Village in Trogen, attended each year by some 2,500 children and young persons from Switzerland and abroad, also deserve a special mention. I support the Pestalozzi Children’s Foundation for all these reasons.

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How is your estate

Family situation 1 – No will / testamentary contractYou die, leaving behind a spouse or a registered partner and children. You have not drawn up a will or testamentary contract.

Family situation 1 – With will / testamentary contractYou die, leaving behind a spouse or registered partner and children. You also want to ensure that part of your estate is used in accordance with your wishes. You have drafted a will / testamentary contract.

Your estate 100 Your partner’s protected portion (1⁄2) 50 Your child’s / children’s protected portion (1⁄2) 50 Divisible portion —

Your estate 100 Your partner’s protected portion (2 ⁄8) 25 Your child’s / children’s protected portion (3 ⁄8) 37.5 Divisible portion (3 ⁄8) 37.5

likely to be distributed?

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Family situation 2 – No will / testamentary contractYour descendents are your only heirs. If there is no will or testamentary contract, the latter inherit your entire estate.

Family situation 2 – With will / testamentary contractYour descendents are your only heirs. You have drawn up a will / testamentary contract and the divisible portion is one quarter.

Your estate 100 Your child’s / children’s protected portion 100 Divisible portion —

Your estate 100 Your child’s / children’s protected portion ( 3 ⁄4) 75 Divisible portion (1⁄4) 25

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Family situation 3 – No will / testamentary contractThere are no legally protected heirs. If there is no will or testamentary contract, your entire estate goes to the canton or commune.

Family situation 3 – With will / testamentary contractThere are no legally protected heirs. If you draw up a will / testamentary contract, you may dispose of your entire estate as you see fit.

Your estate 100 Canton / Commune 100 Divisible portion —

Your estate 100 Divisible portion 100

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Be the one to decide

The handwritten willIf you wish to draw up a will, you must not use any sort of writing aid such as a computer or typewriter. A will has no legal validity unless it is handwritten by the testator from start to finish. The document must include the follow-ing items: place, date of writing (day, month and year) and your signature as the testator. The more information you provide about the beneficiaries (persons and organisations), the easier it will be to carry out your wishes.

The public willYou should consider consulting a notary if you wish to avoid all risk of formal error, or if your estate is complex and you need legal advice. The notary will draw up a will in line with your instructions as the testator, for signature in the presence of two witnesses. Naturally, there is a cost involved in drawing up a public will, but doing so removes all possible legal doubt about validity.

The testamentary contractA testamentary contract allows two persons, for example, to make mutual bequests. Further beneficiaries (persons or institutions) can also be specified in this type of contract. In addi-tion, you may leave instructions on how the estate is to be disposed of after the death of one or both partners. Like public wills, a testamentary contract is drawn up by a certifying officer and signed in the presence of two witnesses.

Amending a willYou may amend your will at any time, although you must be very careful about procedure. You must add every amendment by hand, appending your signature and details of place and date, also by hand, to each amendment. It is often preferable to draw up a new will and destroy the old document, or to make a clear and unambiguous note of its revocation.

Amending a testamentary contractTestamentary contracts may only be amend-ed by both contracting partners. If one partner dies, the contract cannot be amended or revoked.

who benefits

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Which form

Appointment of an heirThe appointed heirs, whether persons or insti-tutions, make up a community of heirs. They all receive a portion of your estate as pre-scribed in your will, subject always to the distribution of legally protected shares. All members of a community of heirs therefore have a right to information and a say in de-cision-making, but are also liable for the testator’s obligations.

This procedure allows you to bequeath a certain share of your estate to appointed persons or institutions (instead of specifying exact sums of money or precisely defined assets).

A legacy or bequestA legacy / bequest specifies a precise financial amount or precisely defined assets (property, collections, securities, etc.) for bequeathal to a person or institution.

A fundThe Pestalozzi Children’s Foundation can help you to set up a fund or join the Foundation’s own collective fund. The fund will bear your name, and will be used for whatever purpose you specify.

A foundationIf you have a large estate, you might wish to consider setting up a foundation in favour of a named organisation. The foundation must fulfil a precisely defined purpose. Capital gains from the assets of the foundation go direct to the organisation

A fund policyFund policies are becoming increasingly pop-ular. The policy is based on a single premium. Capital gains are paid to your appointed organisation. After your death, the policy transfers to this organisation and a final payment is made in accordance with your wishes.

A giftA gift may be made as an immediate donation during the benefactor’s lifetime, or for exe-cution at a later date (a pledge). The gift may be linked to conditions and obligations. The benefactor may also incorporate a right of reversion, giving him or her the safety net of being able to recover the gift in case of need.

of inheritance arrangement is right for you?

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Good reasons

Inheritance and gift taxBequests and legacies in favour of the Pestalozzi Children’s Foundation are exempt from inheritance and gift tax. Your estate benefits the Pestalozzi Children’s Foundation, and our children, in full – there are no deductions.

ZEWO FoundationThe Pestalozzi Children’s Foundation has been ZEWO-certified since 1953 and meets the strict guidelines laid down by the ZEWO Foundation. The ZEWO quality label gua-rantees transparent communication, an in dependent control structure and efficient, effective use of your donation for whatever purpose you specify.

NPO Label for ManagementExcellence and ISO 9001SQS (Swiss Association for Quality and Management Systems) operates interna-tionally and is Switzerland’s leading provider of evaluation and certification services. SQS certificates are recognised worldwide.

The NPO label was developed by the VMI Institute (Institute for the Management of Non-Profit Organisations) at the University of Freiburg in partnership with SQS. Organi-sations undergo annual audits, with a full reassessment, both for the NPO label and ISO certification, every three years.

ISO 9001: 2008 certification confirms that the specified standards of business management are met in all areas. The three key pillars of ISO 9001 are customer needs and satisfaction, process orientation and continuous im pro ve-ment.

Our children hold the futurein their hands.

Lic. iur., LL. M.Brigitta M. GadientNational Councillor, Swiss People’s Party, Chairman of the Foundation BoardToday’s children will shape and determine the future of our world. Through education, the work accomplished by the Pestalozzi Children’s Founda-tion creates opportunities and prospects for disadvantaged children around the world, allowing them to play an activerole in sharing this respon sibility.

to support the Pestalozzi Children’s Foundation

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Give the gift of

Good advice eliminatesunpleasant surprisesGood advice is not free, but you will find it helpful if you are uncertain about any aspect of inheritance arrangements. You may be thinking about having a public will drafted by a certifying officer, or having the will you have written yourself checked by a notary or lawyer for formal defects, or you may want to find out more about legally protected shares and what portion of your estate you may dispose of freely. Whatever your query, good advice provides peace of mind.

The Pestalozzi Children’s Foundation works in close consultation with independent spe-cialists who enjoy our fullest trust and are qualified to provide competent, individual advice about your bequests. There is no charge for an initial meeting with our inheritance advisor in your area and there is no obligation on your part.

Further information is available from:Pestalozzi Children’s FoundationHeritage and LegacyKinderdorfstrasse 20CH-9043 Trogeninfo@pestalozzi.chwww.pestalozzi.ch.Telephone +41 (0)71 343 73 29Fax +41 (0)71 343 73 00

You can download a PDF-list of our inheritance advisors from our homepage at www.pestalozzi.ch.

education and a renewed appetite for life

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Disadvantaged childrenand young persons

The Pestalozzi Children’s Foundation is a Swiss children’s charity promoting peaceful cohabitation worldwide by comprehensively strengthening the competencies and rights of disadvantaged children and adolescents.

· Education allows children and young people to escape poverty, criminality and depen­dence. People with reading and writing skills lead healthier lives with access to education; they can learn a trade or profession, allow-ing them to make their own decisions. In short, they are the masters of their own lives.

· Education broadens the horizon. Beyond the knowledge acquired at school, education also provides the key to dismantling prej­udice aimed at minorities, and to learn­ing how people from different back­grounds can live together in peace. Through one-to-one contact, the Pestalozzi Children’s Foundation offers children and young people an opportunity to get to know their own, and other, cultures better: the unfamiliar becomes something known and trusted, prejudice gives way to understand-ing. That is our contribution to promoting intercultural coexistence in an increasingly global world.

Dolkar GyaltagSocial pedagogue,Member of the Pestalozzi Children’s Foundation committeeFifty years ago, the Pestalozzi Children’s Foundation gave me a second home when I came into contact with an interna-tional community in which peaceful coexistence and values such as respect and solidarity were a reality. In my everyday work as a social pedagogue with the Pestalozzi Children’s Foundation, I strive to give children and young people a living example of those values.

are at the core of our workat the Pestalozzi Children’s Foundation

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· Children and young people from very dif -ferent backgrounds live together at the Children’s Village in Trogen. For these chil-dren and young people, most of whom have identity and integration problems, the Pestalozzi Children’s Foundation provides a sheltered environment in which to get to know the Swiss culture while living in family-like structures, without having to disown their own culture of origin.

· Children and young people rightly have needs and requirements, and are entitled to expect these to be met. These rights are embodied in the UN Convention on the Rights of the Child. The Foundation defends the rights of the child by acting as an «attorney» in en -suring that this international convention is respected.

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Published byPestalozzi Children’s Foundation Kinderdorfstrasse 20CH-9043 TrogenTelephone +41 (0)71 343 73 29Fax +41 (0)71 343 73 00info@pestalozzi.chwww.pestalozzi.ch

ImprintEdited by: Helen KnoblauchStiftung Kinderdorf PestalozziPicture credits: Marcel Giger, ArchiveStiftung Kinderdorf PestalozziDesign: ammarkt ag, St. GallenPre-press: heussercrea ag, St. GallenPrinted by: Hautle Druck AG, St. Gallen

The Pestalozzi Children’s Foundation has been ZEWO­certified since 1953.The ZEWO quality label stands for effective, efficient use of your donation for a specific purpose, transparent information and meaningful reporting; expedient, independent control structures, frank communication and «fair» fundraising.

NPO Label for ManagementExcellence and ISO 9001The work conducted by the Pestalozzi Children’s Foundation is transparent and professional. The Foundation makes efficient use of its resources, and, therefore, of donations. In 2009, the Foundation earned ISO-9001: 2008 certification and the NPO Label for Management Excellence for its quality and management system

Swiss NPO CodeThe Pestalozzi Children’s Foundation bases its organisation and management on the corporate governance guidelines for NPOs in Switzerland. These guidelines were drafted by the chairpersons of the largest charities, and are referred to as the Swiss NPO-Code. A study carried out on behalf of these organisations revealed good adherence to the principles of the Swiss NPO-Code.

Postal account 90 ­ 7722 ­ 4