Whenever you make a donation to FSD, we will provide you with a receipt that will entitle you to a tax deduction.

Direct federal tax:

Natural persons:

donations made to charities headquartered in Switzerland may be deducted from the Swiss direct federal tax (art. 33, Federal Law on Direct Federal Tax [LIFD]). Payments made over the course of a fiscal year must be no less than 100 Swiss francs and no more than 20% of the natural person’s net income.

Legal entities:

donations are tax-deductible up to 20% of the legal entity’s net profit (art. 59, LIFD).

Direct cantonal and municipal taxes:

Donations made to charities are tax-deductible up to the limit determined by cantonal law (art. 9, Federal Tax Harmonisation Law [LIHD]).

To assess your situation, please click on the following link (swiss residents only):

Deductibility of donations from tax by canton (in French)