Lower your Taxes

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.

Calculation Example 1:

Married couple with children

Calculation Example 2:

Corporation

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)
	Appenzell Ausserrhoden	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)
	Glarus	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)
	Neuchâtel	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)
	Nidwalden	Up to 20% of net income provided that the donation is at least CHF 100 (Art. 37 Abs. 1 Ziff. 2 StG NW)
	Obwalden	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)
	St. Gallen	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)
	Schaffhausen	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)
	Solothurn	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)
	Schwyz	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)
	Ticino	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)
	Uri	Up to 20% of net income provided that the donation is at least CHF 100 (Art. 38 Abs. 3 lit. a StG UR)
	Valais	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)
	Vaud	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)
	Zug	Up to 20% of adjusted net income provided that the donation is at least CHF 100 (Para. 31 lit. b StG ZG)
	Zürich	Up to 20% of net income provided that the donation is at least CHF 100 (Para. 32 lit. b StG ZH)