“Switzerland” in Cutbill, Paines, Hallam, International Charitable Giving

The purpose of the present contribution is to give the reader a clear view of the practice and regulations on charitable giving in Switzerland, taken into account that Swiss Law specifically allows charitable activities to be totally or partially exempted from taxes. In this presentation, we shall take a closer look at (i) the nature of charitable organisations and their possible legal structures, (ii) the process of creation of a charitable foundation and its further monitoring and costs and, most important, (iii) tax issues and conditions to meet in order to be exempted. (...)