Source: https://www.lseaaf.ch/give-back/lower-your-taxes
Timestamp: 2020-08-10 22:19:08
Document Index: 762755996

Matched Legal Cases: ['Art. 33', 'Art. 59', 'Art. 40', 'Art. 35', 'Art. 36', 'Art. 70', 'Art. 38', 'Art. 33', 'Art. 70', 'Art. 34', 'Art. 37', 'ARt. 13', 'Art. 22', 'Art. 31', 'Art. 64', 'Art. 36', 'Art. 32', 'Art. 71', 'Art. 36', 'Art. 85', 'Art. 37', 'Art. 35', 'Art. 79', 'Art. 35', 'Art. 46', 'Art. 35', 'Art. 32', 'Art. 68', 'Art. 32', 'Art. 38', 'Art. 29', 'Art. 82', 'Art. 37', 'Art. 95']

Only donations to the select number of Swiss institutions, which are tax-exempt, can be deducted from taxable income in Switzerland. The LSE Alumnae and Alumni Foundation of Switzerland is one of those institutions. LSE alumnae and alumni (and their businesses) can deduct donations to the Foundation between the amounts as shown for each of the Cantons in this article.
Minimum and maximum federal tax deductions
Swiss Confederation Up to 20% of net income or net profits provided that the donation is at least CHF 100 (Art. 33a DBG, Art. 59 lit. c DBG)
Minimum and maximum cantonal tax deductions
Aargau Up to 20% of adjusted net income (Reineinkommen) provided that the donation is at least CHF 100 (Art. 40a StG AG)
Appenzell Innerrhoden Up to 20% of net income, with a retention of CHF 100 (Art. 35 Abs. 1 Bst. j StG AI)
Up to 20% of net income provided that the donation is at least CHF 100 (Art. 36 lit. b StG AR)
For legal persons: Up to 20% of net profits (Art. 70 Abs. 1 lit. c StG AR)
Bern Up to 20% of adjusted net income provided that the donation is at least CHF 100 (Art. 38a Bst. a StG BE)
Basel Landschaft Unlimited tax deductability (Para. 29 Abs. 1 lit. I StG BL)
Basel Stadt Up to 20% of income respectively net profits provided that the donation is at least CHF 100 (Art. 33 lit. b StG BS, Art. 70 lit. c StG BSL)
Fribourg Up to 20% of net income provided that the donation is at least CHF 100 (Art. 34a LICD FR)
Genève Up to 20% of net income respectively net profits (Art. 37 LIPP, ARt. 13 c LIPM, Art. 22 LIPP GE)
Up to 20% of net income provided that the donation is at least CHF 100 (Art. 31 Abs. 1 Ziff. 9 StG GL)
For legal persons: Up to 20% of net profits (Art. 64 Abs. 1 Ziff. 3 StG GL)
Graubünden Up to 20% of adjusted net income (Art. 36 lit. i StG GR)
Jura Up to 10% of net income respectively net profits (Art. 32 al. 1 litt. d, Art. 71 al. 1, litt. c StG JU)
Luzern Up to 20% of adjusted net income provided that the donation is at least CHF 100 (Para. 40 Abs. 1 lit. i, Para. 73 Abs. 1 c StG LU)
Up to 5% of net income provided that the donation is at least CHF 100 (Art. 36 Abs. 1 lit. i StG NE)
For legal persons: Up to 10% of net profits (Art. 85 Abs. c StG NE)
Up to 20% of net income provided that the donation is at least CHF 100 (Art. 37 Abs. 1 Ziff. 2 StG NW)
Up to 20% of net income provided that the donation is at least CHF 100 (Art. 35a 1-3 StG OW)
For legal persons: Up to 20% of net profits (Art. 79 Abs. 1 Bst. c StG OW)
Up to 20% of net income provided that the donation is at least CHF 100 (Art. 35 lit. k StG SG)
For legal persons: Up to 20% of net profits (Art. 46 lit. c StG SG)
Up to 20% of net income provided that the donation is at least CHF 100 (Art. 35 Abs. 1 lit. I StG SH, Para. 28 StV SH)
Up to 20% of deductions from income provided that the donation is at least CHF 100 (Para. 41 Abs. 1 lit. I StG SO)
For legal persons: Up to 20% of net profits (Para. 92 Abs. 1 lit. d StG SO)
Up to 20% of net income provided that the donation is at least CHF 100 (Para. 33 Abs. 3 Bst. c StG SZ)
Thurgau For an adjusted net income of up to CHF 40'000, up to CHF 8'000, and for an adjusted net income above CHF 40'000, up to 20%, all provided that the donation is at least CHF 200 (Para. 34 Abs. 1 Ziff. 11 StG TG)
Up to 20% respectively, as decided on a case basis by the Council of State, 50% of net income provided that the donation is at least CHF 100 (Art. 32 lett. c StG TI, Art. 68 al. 1 lett c StG TI)
For legal persons: Up to 20% of net profits (Art. 32 lett. c StG TI)
Up to 20% of net income provided that the donation is at least CHF 100 (Art. 38 Abs. 3 lit. a StG UR)
Up to 20% of adjusted net income or net profits (Art. 29 Abs. 1 lit. i StG VS, Art. 82 Abs. 1 lit. b StG VS)
Up to 20% of deductions from income provided that the donation is at least CHF 100 (Art. 37 lit. i StG VD)
For legal persons: Up to 20% of net profits (Art. 95 al. 1 let c StG VD)
Up to 20% of adjusted net income provided that the donation is at least CHF 100 (Para. 31 lit. b StG ZG)
Up to 20% of net income provided that the donation is at least CHF 100 (Para. 32 lit. b StG ZH)