Philanthropy and Taxation: Swiss legal framework and reform perspectives

Journal
Expert Focus
Type
journal article
Date Issued
2018
Author(s)
Abstract
This article reviews several issues related to the Swiss tax framework in the field of philanthropy, primarily focusing on the direct taxes. It describes the philanthropy-related tax incentives in Switzerland, summarizes their main criticism and presents the ongoing proposals for legislative changes in this respect.
Keywords
Philanthropy
Charity
Taxation
Public purpose
Tax incentive
Taxation and philanthropy
Start page
20
End page
24
Pages
5
URL
File(s)
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