Essentially, that’s Switzerland’s federal identity. Kreisschreiben 36 establishes the foundation, and each canton decides how to interpret it. A tax-friendly canton won’t bat an eye, but a high-tax canton might try to tax you.
I don’t think tax evasion should be discussed on a forum that ranks highly on Google searches due to its quality content and user engagement. 
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No worries. I have relatives, entities already and connections in other country. This is not tax evasion, but thinking out loud how can I stay in Switzerland so that makes sense and nobody loses. Setting the structure through entities is legal and should remain as such. Armies of taxmen and accountants have a job this way ;D
Can you share which cantons are tax friendly in your opinion Sir? That is interesting that you see connection between the amount of tax (high-low) with how they can see such case.
Wasn’t Schwyz one of the Canton treating pro status more strictly (at least before the circular)? Not sure there’s such a direct correlation.
And the federal court doesn’t care at all (circular is an administrative doc) 
Yes, this one Wertschriftenhandel_P.doc. You were directly qualified as pro investor if you used one cent of margin or traded options. Luckily those times are gone.
Yes, maybe the statement was a bit too strong. In low tax cantons the political sentiment is just to leave as much money as possible to the tax payer so one can decide himself what to do with it but also only offer essential services and not more from the authorities. Whereas in high-tax cantons it’s more that the authorities collect as much money as possible (and thus enforce the rules more strictly to not loose out on money) and decide for the tax payer what to do with the money and offer more services, no?
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It is called a trust and is completely legal. The worth probably goes into your taxable estate but you pay income tax only for what you take out. Can be set up in different countries, Switzerland and Liechtenstein are probably a bit expensive.
Probably makes more sense when you want to manage your wealth for several generations and don’t plan to take out what you did put in. Because whatever you paid in you will have to pay tax when taking it out.
Good point, thank you Sir 
Trusts are not a legal institution under Swiss domestic law. There is no such thing as a “Swiss trust” governed by Swiss law, nor do Swiss statutes provide a framework for creating or managing trusts. Switzerland recognizes the existence of trusts, but only if they are established under foreign law.
For estate planning or asset protection purposes, Switzerland offers the “Stiftung,” a civil law structure with its own legal personality. It is often used instead of trusts to achieve similar goals, particularly for charitable or family purposes.
Unless it’s a loan from the entity to whatever natural person.
Kreisschreiben Nr. 20: Besteuerung von Trusts (German) defines the following under 5.1.1.2:
So, if your own money can directly benefit you, you get taxed as if you still directly held all of it.