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ueli sommerSwitzerland’s Foundation Law changed at the beginning of this year, thanks to a raft of statutory amendments which liberalised the regime. Under the Swiss federal tax law, the limit on tax deductions for donations to charitable foundations has been increased from 10% to 20% of the net income (natural persons) or the net profits (legal entities) of donors. The cantons are still allowed to set their own limits. Under the previous law, only cash contributions were deductible. Now, however, the value of donations of other kinds of assets is also deductible. Consequently, the making of other kinds of donations, especially real estate, intangible property (e.g. software) and artworks, will be simplified and promoted.

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