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Tax deductions: Switzerland

Disclaimer: The below is not legal advise, - you should always consult with your locale tax office about how to obtain a tax deduction

If an organization is fulfilling the requirements stated in Article 56 (g) Federal Income Tax Act (FITA) for the federal corporate tax and in Article 23 (1) (f) Federal Tax Harmonization Act (FTHA) for the cantonal and communal corporate income and capital taxes, persons  and legal entities may request tax exemption (i) if they pursue charitable or public purposes and (ii) if their profits are exclusively and irrevocably dedicated to such purposes.

However, the donation must in most cases be of at least 100 CH and can maximum constitute 20% of your annual taxable income. If you ahve received anything for your donations, such as a membership, then the donation is not tax deductible. 

The donation may also be tac deductible on in the local canton tax, but the specificities varies from canton to canton.

All Swiss charities on BetterNow are required to fulfill the requirements in Article 56 (g) Federal Income Tax Act (FITA).

The legal background: http://www.admin.ch/opc/de/classified-compilation/19900329/index.html

More info on ZEWO: http://www.zewo.ch/Dokumente/Publikationen/Steuern/steuerabzug_d_20... 

You can read more here: http://eatlp.org/uploads/public/Reports%20Rotterdam/National%20repo...

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