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Information regarding Tax Relief for Donations
Direct Federal Tax:
Individuals: donations to charitable organizations, whose domicile is in Switzerland, are subject to tax-relief from Direct Federal Tax (art.33, LIFD). The sum donated must amount to a minimum of CHF 100.- per fiscal year and must not exceed 20% of net income.
Legal Entities: Tax-relief on donations is limited to 20% of net profit (art.59, LIFD).
Direct Cantonal and Communal taxes :
In Geneva, since novembre 2007, tax relief on donations is 20% of net income (L 9863).
Inheritance rights:
Inheritance is regulated by federal law in the Swiss civil code.
More information under legacy.
Donation confirmation:
A receipt for the tax authorities is systematically sent to all donors at the end of the year.
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