At the federal level, donations by Swiss residents over the annual amount of CHF100 made to legal entities of public utility are fully deductible up to an aggregate 20% of the donor’s annual net taxable income, provided the donations are made to entities located in Switzerland.

At the cantonal level, the deductibility of donations made to charitable foundations for individuals depends on cantonal legislation and can go up to the same cap of 20% of the annual net taxable income. In Geneva, permitted deductions have increased up to 20% of the donor’s annual income under the legislation which entered into force in 2009.