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Your donations: deductible from your taxes

Authorized deductions for direct federal tax

Donors may deduct cash donations and other valuable assets provided to public benefit organizations with headquarters in Switzerland (Article 33 (1) (i) of the Federal Law on Direct Federal Tax / LIFD; 642.11). Donations made during the fiscal year must be at least 100 francs. Starting from the 2006 tax year, it is possible to deduct 20 per cent of the net income (Art.33 to LIFD).

Authorized deductions for cantonal and communal taxes

The federal law on the harmonization of cantonal direct taxes prescribes the public interest as a reason for exemption. Donations to organizations of public interest can also be deducted from taxes within the limits set by cantonal law. The maximum amount of the deduction varies from canton to canton.

For Geneva, for example, the deduction is allowed up to 20% of net income.

The Foundation sends you a donation certificate at the beginning of the year to benefit from the deduction when you enter your tax return.