Say you want to make a financial contribution to an organisation in Switzerland you particularly like. Can you claim this donation as a tax write-off?
As a general rule, the answer to this question is ‘yes.’
There are, however, specific rules to take into account.
That is because much depends on the organisation which receives your money, as there are specific regulations about this in place.
In a nutshell, the entity where you donate should qualify as a ’charitable organisation’.
What exactly does this mean?
There are two criteria that distinguish a charitable foundation in Switzerland — and those are the organisation’s “pursuit of altruism” and its non-for-profit orientation.
Generally speaking, once an organisation is tax-exempt, it is recognised as a non-profit as well.
Just as an example, a number of United Nations agencies, as well as the International Committee of the Red Cross are tax-exempt, along with dozens other international organisations that are based in Switzerland.
Each canton also has its own long lists of local entities that can receive tax-exempt donations from individuals.
You can find them in your canton by typing ‘Steuerbefreite Institutionen’ and your German-speaking canton in the search engine.
For French-speaking cantons, it should be ‘Institutions exonérées d’impôt’, and for Ticino, ‘Istituzioni esenti da imposte’.
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Another point to keep in mind:
You can deduct a donation from your Swiss taxes only if you give money to an approved organisation in Switzerland — regardless of whether it is local or international — as long as it has offices in Switzerland and is on your canton’s list.
Your donations to charities abroad can’t be written off Swiss taxes.
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What about churches?
Yes, this donation is deductible as well, as long as (as is the case with other charitable contributions) the church is recognised in Switzerland — which means that if you give money to a sect or another questionable religious organisation, you can’t claim it on your taxes.
However, any church taxes you may pay cannot be deducted.
READ ALSO: Do I have to pay ‘church tax’ in Switzerland?
Many other deductions as well
In case you are wondering what else you can claim in your Swiss taxes (other than charitable donations), the list is long.
It includes childcare expenses, public transport costs if you commute to work, healthcare insurance premiums, and other costs, which are outlined in this article:
READ ALSO: What can I deduct from my tax bill in Switzerland?
