Tax deduction for Christmas gifts in Switzerland

Art. 33a LIFD: Christmas gifts deductible up to 20% of income, from 100 francs, for a tax-exempt association based in Switzerland. Zurich and St Gallen cited.

In short In Switzerland, a Christmas gift to a tax-exempt association with its seat in Switzerland is deductible from income (art. 33a LIFD). The year's gifts must reach 100 francs, up to 20% of net income. The cantonal ceiling may vary. Offer your donors a proof of gift and invite them to give before 31 December.

this article describes the rules in Switzerland.

What does article 33a LIFD say about a Christmas gift?

Article 33a of the Federal Act on Direct Federal Tax (LIFD) allows voluntary gifts of money or other assets to be deducted from income, if they go to a legal entity with its seat in Switzerland that is exempt for public benefit purposes (art. 56 lit. g). The gifts must reach 100 francs during the tax year.

The total of deductible gifts cannot exceed 20% of income, reduced by the costs of articles 26 to 33. Calculation example, as an illustration: with a net income of 80,000 francs, the limit is 16,000 francs.

Which association can receive a deductible gift?

Only a legal entity with its seat in Switzerland that the tax authority has exempted for public benefit gives the right to a deduction. A foreign association is not a deductible recipient, however good its cause.

In practice, before announcing "your gifts are deductible", check three points:

  • the association's seat is really in Switzerland;
  • the tax-exemption was granted by the tax administration of the canton of the seat;
  • the articles of association commit any profit exclusively and irrevocably to public benefit purposes.

If any of these points is uncertain, ask for written confirmation from the tax administration of your canton before you communicate.

What do the cantons change?

The cantonal deduction follows a federal framework, but each canton sets its own limit. The Tax Harmonisation Act (LHID, art. 9 para. 2 lit. i) refers to cantonal law. So you cannot write "20% everywhere" without a caveat.

Two cantons are confirmed in our sources:

  • Zurich: a minimum of 100 francs and a maximum of 20% of net income. The canton publishes a register of exempt institutions, with two categories depending on whether the institution pursues only public benefit purposes or other purposes too. The cantonal page cited dates from 2012: recheck the current rules.
  • St Gallen: a minimum of 100 francs per tax year and a maximum of 20% of net income, for exempt institutions based in the canton. The federal rule speaks of a seat in Switzerland: check it with the canton before using it as a general rule.

For all the other cantons, including French-speaking Switzerland, the ceilings could not be confirmed with an official source. Ask the cantonal tax administration.

A deduction, not a refund

The deduction reduces taxable income. The real saving depends on each donor's marginal rate: it is not a fixed percentage of the gift. So avoid any sentence like "get 30% of your gift back".

Write instead: "Your gift may be deducted from your taxable income, under the rules of your canton." That is accurate and promises nothing you do not control.

What proof should you give the donor?

Article 33a LIFD provides no federal model of certificate. Practice varies by canton: some accept proof of payment, others ask for a certificate from the association. Ask your cantonal administration.

As a precaution, offer each donor a document with these details:

  • the name of the association and that of the donor;
  • the amount and the year of the gift;
  • the words "gift without consideration".

This document is your responsibility. It is a good practice recommendation, not a confirmed legal requirement.

A purchase is not a gift: as a precaution, do not issue a gift certificate for a raffle ticket or an item from a Christmas market, and ask your canton how it treats these cases.

Here is how to do it with WeGlow.world

If your association is on WeGlow.world, the donation page is set up in three steps: amount, details, summary. It accepts one-off and monthly gifts, works on mobile and collects the donor's first name and email. You can start for free with an account.

This data makes it easier to thank donors and to prepare the certificate, which you draw up yourself. We do not promise a Swiss certificate.

To give the campaign momentum, you can add a Christmas experience. The Glow Room is a 3D living room with a Christmas tree where every gift becomes a decoration. The Card Wall hangs envelopes on a string, each card carrying a stamp. These experiences are still a concept until the official launch: do not build your schedule on them without confirmation.

Each supporter can also start their own action page and rally their network. For what comes next, read our Christmas campaign ideas for a Swiss association, how to organise your Christmas campaign in Switzerland and the online Christmas campaign. You can also create your account.

What schedule before 31 December?

A gift counts for the tax year in which it is made. Whether the payment date or the debit date is decisive is not confirmed: so write "give before 31 December", without promising the very last days.

A realistic schedule over 4 weeks:

  • week 1: check the exemption and the seat, prepare the donation page;
  • week 2: draft the message and the certificate template;
  • week 3: launch the appeal, involve 5 to 10 people who share it;
  • week 4: say thank you, remind everyone of the 31 December date, prepare the proofs.

Frequently asked questions

What is the minimum to deduct a gift in Switzerland?

Under art. 33a LIFD, gifts must reach 100 francs during the tax year. The text speaks of the year's total, not of a single gift of 100 francs. If you give to several associations, ask your canton how it counts.

Can a foreign association receive a deductible gift?

No, the law requires a seat in Switzerland. A foreign association is not a deductible recipient. If you have doubts about a particular case, ask the tax administration of your canton.

Is the ceiling 20% in every canton?

Not necessarily. Zurich and St Gallen state 20% of net income and 100 francs. For the other cantons we have no official confirmation: consult the cantonal tax administration before you publish a figure.

Is an official gift certificate needed?

There is no federal model. Some cantons accept proof of payment, others want a certificate. In every case, offer a document with the name, the amount, the year and the words "without consideration".

Does WeGlow.world provide a Swiss tax certificate?

We do not promise a Swiss certificate. The donation page collects the first name, email and amount. The certificate remains your responsibility. Then check the requirement with your canton.

Sources

Information checked on 9 October 2026. This is not legal or tax advice: confirm your case with the cantonal tax administration.

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