In Switzerland, donations to charitable organizations such as UNICEF can be offset against tax. But how does this work? Here you can find out how to claim your donation as exempt from tax and what amounts you can deduct in your canton.
Tax deductibility of donations in Switzerland
In Switzerland, donations to charitable organizations such as UNICEF can usually be offset against tax. You can claim your donations in your tax return for federal as well as cantonal tax purposes.
Important conditions:
- Your donation must go to an officially recognized charitable organization.
- The minimum amount for offsetting is usually CHF 100 per year.
- You must have a donation receipt from UNICEF for your donation.
What happens if I lose my donation receipt?
No problem! Just contact our Customer Service, and we will send you a copy of your receipt.
Tax deductibility by canton
The amount that can be offset against tax can differ, depending on the canton. The following is an overview of the most important rules in selected cantons:
Zurich:
- Deductible amount: Up to 20% of the taxable income.
- Special rules: Minimum amount of CHF 100.
Geneva:
- Deductible amount: Up to 20% of the taxable income.
- Special rules: There is no upper limit for the donation.
Bern:
- Deductible amount: Up to 20% of the taxable income.
Basel-Stadt:
- Deductible amount: Up to 20% of the taxable income.
- Special rules: Small donations of less than CHF 100 can also be deducted, provided that the total amount is more than CHF 100.
Status: August 2024
Note: You can find more information about the tax deductibility of donations in your canton in the cantonal tax returns or on the official website of your cantonal tax office.
Non-monetary donations
In Switzerland, in addition to monetary donations certain forms of non-monetary donations can also be offset against tax if they meet the required conditions. The most common forms of non-monetary donations are:
Donations in kind, i.e., material goods donated to charitable organizations, can be offset against tax. Examples of donations in kind include:
- Clothes and food for aid organizations.
- Furniture and electronic devices for social institutions.
- Artworks donated to museums or cultural institutions.
Calculation of value:
- The value of donations in kind must be calculated realistically and in line with market values. The market value of the donated goods at the time of the donation can be deducted.
- In many cases, an estimate or an expert opinion is required to calculate the value correctly.
Volunteer work or donations of time where people work for charitable purposes without payment usually cannot be offset against tax. That is because this is a personal service that is difficult to value in monetary terms and does not represent a direct financial outlay.
In special cases services can be tax-deductible if they are provided to a charitable organization and no payment is required. Examples:
- Legal advice or accounting services for an NGO.
- Construction work or craft services for charitable projects.
Calculation of value:
- The value of the service must be confirmed by a standard invoice or another form of calculation.
- It is possible to donate real estate or property to a charitable organization. This can be, for example, a building that is donated to a foundation, museum or charitable institution.
Calculation of value:
- The value of the property is defined by an expert opinion and must reflect the market value. Here too, the correct valuation determines the tax deductibility.
Donations of shares, units and other securities to a charitable organization can also be offset against tax.
Calculation of value:
- The value is determined by the market value of the securities at the time of transfer of ownership. This can be an attractive option, in particular if the value of the securities increases.
Importation information
- Confirmation: Confirmation in the form of a donation receipt or transfer document setting out the value and type of donation is required for all non-monetary donations.
- Charitable purpose of the organization: The organization receiving the donation must be recognized as a charitable organization for the donation to be deductible for tax purposes.
- Amount that can be deducted: In the tax return, the value of a donation in kind is treated like a monetary donation and is subject to the same limits (usually up to 20% of the taxable income).
Recommendation:
Before making a non-monetary donation, it is a good idea to contact the competent tax office or a tax advisor to make sure that the donation can be offset against tax and to find out how to calculate its correct value.
Liechtenstein
Persons resident in Liechtenstein can also offset donations to foreign organizations against tax, provided that these organizations are recognized as charitable organizations in their country of domicile and this recognition is comparable to what applies in Liechtenstein. It is a good idea, however, to check in advance whether a specific organization is recognized by Liechtenstein's tax administration.
Recommendation:
Individual advice should always be obtained from a tax advisor in Liechtenstein as such advisors are familiar with the regulations and can make sure that all legal requirements are met.
Step-by-step instructions for claiming tax exemption
Follow these simple steps to claim your donation to UNICEF as exempt for tax purposes:
- Keep your donation receipt: After making a donation you will get a donation receipt from UNICEF. Keep this receipt in a safe place.
- Complete your tax return: Enter the amount donated under “Donations” in your tax return.
- Enclose receipt: Enclose a copy of your donation receipt with your tax return to confirm its tax deductibility.
- Submit your tax return: Submit your tax return before the deadline and save on your taxes.
You can find more information here:
Why support UNICEF?
With your donation to UNICEF you support lifesaving programs for children in need. Your help makes it possible to provide clean water, education, medical care and protection to the world's most vulnerable children. Each and every donated franc can make a difference – and now you also know that you can offset your generosity against tax.
Donate today and claim your donation against tax!