Tax deduction on donation to associations

Hi all,

I’m a little bit confused about how the tax deduction works when we give money to an association.
It’s not clear for me on ch.ch website.
What is correct ?

  • The full amount given is tax deducted

I give CHF300 to WWF, I needed to pay 10k as taxes.
New tax is 10000 - 300 = 9700

  • The amount given is deduced from the total annual income taxable (like for 3rd pillar)

I give CHF300 to WWF
My new taxable revenue is : annual income - 300CHF

Thanks!

I think it is the second option.

Unlike France, the amount is deducted from income (as if you never earned it). IIRC there’s a limit of 20% of your income though.

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Yes, it’s the second one. Donations are treated like expenses and reduce your taxable income.

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The first one wouldn’t make much sense, since it would mean that people could donate their due taxes instead of actually paying them.

I would be more than happy to have the choice either to pay taxes or to donate the same amount to a charitable organization :smiley: unfortunately not possible

FYI that’s how it works in some country (but usually you only get a percentage of the donation as a tax credit, e.g. 60%).

Compared to the swiss way, it decouple the deduction from the marginal tax rate (and makes the tax break more impactful for lower income people with low marginal tax rate).

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Almost done with my taxes for 2020, but missing this part on donations.
I cannot really find an item relating to “Spenden”.
Anything from here, or is there a special category/way to do it? (using BS software)

Edit: Ah, (Gemeinnützige) Zuwendungen it is. :slight_smile:

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