Saving taxes (the situation in Switzerland)
As a general rule, donations paid to charitable and non-profit-making organisations can be deducted from taxable income. The various Swiss cantons, however, apply different rules. The following list claims to be no more than a summary, and we can assume no liability for this information. If, however, you discover anything that is incorrect, please let us know by sending us an e-mail.
| Canton | Tax deduction |
|---|---|
| AG | Up to 20% of net income (after certain further deductions), provided the donations total at least CHF 100. |
| AI | Up to 10% of net income, but excluding the first CHF 100. |
| AR | Up to 10% of net income, provided the donations total at least CHF 100. |
| BE | Up to 10% of net income (after certain further deductions), provided the donations total at least CHF 100. |
| BL | No limit on deductibility. |
| BS | Up to 10% of net income, provided the donations total at least CHF 100. |
| FR | Up to 5% of net income but excluding the first CHF 500. In the case of donations to institutions that receive substantial subsidies from the state or commune, it is possible to tax-deduct up to 15%. |
| GE | Up to 5% of net income. |
| GL | Up to 5% of net income, provided the donations total at least CHF 100. |
| GR | Up to 10% of net income. |
| JU | Up to 10% of net income. |
| LU | Up to 10% of net income (after certain further deductions), but only up to a maximum of CHF 5600 and provided the donations total at least CHF 100. |
| NE | Up to 1% of net income, provided the donations total at least CHF 100. |
| NW | Up to 10% of net income. |
| OW | Up to 10% of net income (after certain further deductions), provided the donations total at least CHF 100. |
| SG | Up to 10% of net income, but excluding the first CHF 500. |
| SH | Up to 20% of net income, provided the donations total at least CHF 200. |
| SO | Up to CHF 12 000 for married couples and single parents. Up to CHF 6000 for other natural persons, provided the donations total at least CHF 200. |
| SZ | Up to 10% of net income, but excluding the first CHF 100. |
| TG | Up to 10% of net income for a net income in excess of CHF 80 000 Franken or a maximum of CHF 8000, but excluding the first CHF 200. |
| TI | Up to 10% of net income, but excluding the first CHF 100. |
| UR | Up to 10% of net income, but excluding the first CHF 100. |
| VD | Up to 10% of net income, but excluding the first CHF 100. |
| VS | Up to 10% of net income. |
| ZG | Up to 10% of net income (after certain further deductions), provided the donations total at least CHF 100. |
| ZH | Up to 20% of net income, provided the donations total at least CHF 100. |
