View source for Gov/en/Portal:Transparency/Fiscal-Reports

{{ExpertIntro|We are heading towards transparent fiscal governance where cooperative platforms leverage Swiss regulatory sandboxes to enable decentralized fundraising. This hypothesis proposes that bonding curve mechanisms tied to subscription revenue can align contributor incentives while maintaining legal compliance. The emerging trend suggests hybrid two-tier structures combining foundations with member associations optimize tax efficiency and accountability for community-driven economies.}}

{{KidsIntro|this page shows WikiDeal's money reports openly, so anyone can see how much comes in, goes out, and where it goes.}}

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📄 '''Full Swiss Fiscal &amp; Legal Study (PDF)''': read the complete study: [https://aidev.wikideal.net/mockups/latest/wiki/wikideal_fiscal_study_v3.6.4.pdf '''Download the WikiDeal Fiscal Study v3.6.4 (PDF)''']<br>🇫🇷 '''Version française''': [https://aidev.wikideal.net/mockups/latest/wiki/wikideal_fiscal_study_v3.6.4_fr.pdf '''Télécharger l'étude fiscale WikiDeal v3.6.4 (PDF, FR)''']
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= Swiss Fiscal &amp; Legal Report: Summary &amp; Key Takeaways =

== Executive Summary ==

The WikiDeal project is well-positioned to raise up to '''CHF 1,000,000''' within the existing Swiss FINMA regulatory sandbox. This framework allows for significant public contributions without requiring a banking license or prior regulatory approval for initial phases.

While there is '''no immediate urgency''' that would prevent the project from commencing operations, a formal legal review with an estimated cost of CHF 5,000–10,000 is recommended. This comprehensive legal research should be conducted in parallel during the initial fundraising phase (Round 1) as part of due diligence, rather than as a prerequisite for launch. Under the current analysis, the project is expected to qualify for the FINMA sandbox exemption, providing a clear and secure path for early-stage development and community engagement. Contributor rewards are denominated in '''Rewards''', funded by user '''subscription revenue''' (a paid subscription being mandatory to sign a contract or transact on the platform; optional for browsing or accessing contract templates), within a global cap of '''CHF 50 million''' in Rewards. Rewards are allocated via a bonding curve whose multiplier starts at ×100 at the start of Round 1, averages ×50, and declines to ×30 at the Round 1 target of '''CHF 1,000,000'''.

== Full Report &amp; Detailed Findings ==

For a complete understanding of the fiscal, legal, and operational framework, please refer to the comprehensive report:

[https://aidev.wikideal.net/mockups/latest/wiki/wikideal_fiscal_study_v3.6.4.pdf Download the WikiDeal Swiss Fiscal &amp; Legal Study (PDF, v3.6.4)]

=== Key Sections of the Full Report: ===

* '''FINMA Sandbox Protection:''' Detailed analysis of why WikiDeal's initial fundraising activities (up to CHF 1M) are compliant with Swiss banking regulations, negating the need for a banking license.
* '''Fundraising Structure:''' Overview of the three funding rounds and current status (as of March 2026), including contributions, memberships active, and [[Gov/en/Portal:R&D/Innovations:Bonding Curve|bonding curve]] dynamics.
* '''Legal Research Findings:''' In-depth examination of the contribution model as Donations, why memberships are not securities, and the project's exemption from collective contribution schemes.
* '''Tax Treatment:''' Explanation of tax implications for Donations received by the foundation and personal project rewards.
* '''Organizational Structure:''' Description of the two-tier model involving Ynternet.org Foundation and WikiDeal Association.
* '''Recommended Next Steps &amp; Timelines:''' Strategic recommendations, including a formal legal opinion and voluntary FINMA consultation for future scaling.

''This summary has been compiled based on the detailed analysis provided in the full report. Please note that legal and fiscal regulations can evolve, and it is always advisable to consult with legal and financial professionals for specific advice.''

[[Category:Migration June 2026]]
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