1989 - 2019 30 years in business Friday, 19th April 2019

Swiss Tax Break For Not-For-Profits Enacted

Dear Clients, 


The Swiss Federal Council has decided to implement a new federal law

Governing the tax treatment of not-for-profit organizations profits from early 2018.


The law was passed on March 2015, It provides for an exemption for taxable profits

of up to CHF 20’000.00 ( USD 20’470.00), for legal persons whose income and capital is

exclusively used for projects for social good. Profits above this level would be subject to tax.


The exemption is designed to keep the administrative burden on the cantons as law  as

Possible, similar provisions relating to direct cantonal profit taxes will enter into force in

Early 2016, for which the cantons will be able to set their own allowances, The cantons will

Then have two years to comply with the new federal regulation.


The reform is not expected to have a substantial impact on federal tax revenue.


Should you require any further clarifications, please do not hesitate to contact us at:



Kind Regards

Cardwell Advisory Desk. 



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