Philanthropy and Taxation: Swiss legal framework and reform perspectives

Scientific article

French

Published inExpert Focus, no. 3, p. 20-24

Publication date2018

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

Affiliation entities

Citation (ISO format)

LIDEIKYTE-HUBER, Giedre. Philanthropy and Taxation: Swiss legal framework and reform perspectives. In: Expert Focus, 2018, n° 3, p. 20–24.

Article (Published version)

Identifiers

ISSN of the journal2297-5624

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Creation22/04/2020 17:56:00

First validation22/04/2020 17:56:00

Update time15/03/2023 21:32:06

Status update15/03/2023 21:32:06

Last indexation02/10/2024 13:42:44