Charitable foundations in tax law - open questions
Non-profit status depends largely on the framework conditions. If these are right, people are willing to make a contribution - be it through donations or volunteering. Tax law provides important incentives: it exempts charitable organizations from tax liability and allows donations to charitable organizations to be deducted from taxable income. Tax law has thus made a significant contribution to the strong growth of the charitable sector in recent years. The foundation sector is booming.
Tax exemption for charitable organizations with a few Basel treats
The charitable sector is of enormous importance in Switzerland. With around 13,900 foundations, Switzerland has the highest density of foundations in Europe. These foundations are managed by around 62,000 foundation board members. Foundation assets are estimated at CHF 140 billion. With distributions of CHF 1.5 to 2.0 billion per year, charitable foundations in Switzerland make a valuable contribution. The recipe for success is in particular the favorable legal framework in Switzerland, first and foremost the standards for tax exemption due to charitable status.
Tax exemption for charitable institutions - New practice definitions in Zurich
This article discusses the new practice in the Canton of Zurich regarding the tax exemption of charitable institutions, which has been published since February 2024. First, procedural issues, in particular the application for tax exemption, are discussed. It then looks at the key points of the practice determinations, i.e. compensation for governing bodies, activities abroad and entrepreneurial funding models.
Generational change in the foundation landscape - a look at charitable foundations
This article deals with the tax treatment of donations by founders and sponsors. In particular, it examines the extent to which the establishment of a charitable foundation can be interesting from a tax perspective in addition to social or socio-political motives, but also what specific obligations and challenges are associated with this. It also examines the question of whether legal entities in particular, such as foundations, can make donations.
Compensation paid by Swiss companies to foreign directors
This video provides information on the possible tax and social security implications of a board of directors resident in an EU country in the case of a Swiss company limited by shares if the board of directors is also self-employed in its country of residence.
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FTA publishes tax statistics for individuals and legal entities 2019
On November 3, 2022, the FTA published the 2019 tax statistics.
FTA publishes interest rates for direct federal tax 2023
On October 13, 2022, the Federal Tax Administration (FTA) published the - unchanged - interest rates for the 2023 direct federal tax:
Update of the areas of application for tax relief
On October 10, 2022, the Federal Department of Economic Affairs, Education and Research (EAER) adopted an amendment to the "Ordinance of the EAER on the Determination of the Municipalities Included in the Areas of Application for Tax Relief" for the purpose of updating the areas of application for tax relief under regional policy.
Withholding tax: application of the limitation periods for refunds
On September 13, 2022, the FTA published a notice regarding limitation periods for the claim for refund of withholding tax in case of informal rejection (without issuance of a formal decision) of refund applications.
Federal Council opens consultation on ordinance on minimum taxation of large corporate groups
On August 17, the Federal Council opened the consultation on the Ordinance on the Minimum Taxation of Large Corporate Groups (Minimum Taxation Ordinance, MindStV).
Date for referendum on the revision of the Withholding Tax Act
The Federal Council has set the date for the referendum on the amendment of 17 December 2021 to the Federal Act on Withholding Tax (Withholding Tax Act, ITA) (strengthening the debt capital market) for 25 September.
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Tax challenges for commercial real estate
Workshop by Robert Desax on the occasion of the ISIS) seminar on November 12, 2024 entitled "Tax challenges for commercial real estate"
Intragroup financing / Price adjustments / Transfer pricing and audits / Restructuring / Other current survey issues (part 1 and 2)
2-part workshop by Stefan Oesterhelt and David Tschan on the occasion of the ISIS) seminar on October 21, 2024 entitled "Intragroup financing / Price adjustments / Transfer pricing and audits / Restructurings / Other current survey issues" (Part 1 and 2)
Criminal withholding tax law - liability risks for directors and trustees/statute of limitations/intent
Workshop by Daniel Holenstein on the occasion of the ISIS) seminar on October 21, 2024 entitled "Criminal withholding tax law - liability risks for board members and trustees/statute of limitations/intent"
