Swiss donors may deduct donations to FSD as follows:
Direct federal tax:
Donations by natural persons may be deducted from the Swiss direct federal tax (art. 33, Federal Law on Direct Federal Tax [LIFD]). Payments made over the course of a fiscal year must be no less than 100 Swiss francs and no more than 20% of the natural person’s net income. Donations by legal entities are tax-deductible up to 20% of the legal entity’s net profit (art. 59, LIFD).
Direct cantonal and municipal taxes:
Donations made to charities are tax-deductible up to the limit determined by cantonal law (art. 9, Federal Tax Harmonisation Law [LIHD]).
