Tax Deduction for Christmas Donations in Switzerland

Explaining Christmas donations in Switzerland: deduction under Art. 33a DBG, 100 franc minimum, 20 percent cap, cantons and foreign associations.

In short Christmas donations to a Swiss organisation can be deducted from income at federal level: from 100 francs per tax year and up to 20 percent of income. The condition is a registered seat in Switzerland and tax exemption under Art. 56 lit. g DBG. The cantons set the rest themselves, and foreign associations do not qualify.

This article describes the rules in Switzerland.

What applies at federal level to Christmas donations?

Under Art. 33a DBG (the Swiss Federal Act on Direct Federal Tax), voluntary cash donations to tax-exempt organisations with a seat in Switzerland are deductible from income. Donations must reach at least 100 francs in total in the tax year. The deduction is capped at 20 percent of income, after deducting the costs under Art. 26 to 33 DBG.

Important for your communication: this is a deduction from taxable income, not a fixed refund. How much a donor really saves depends on their personal tax rate. So never promise "x percent back".

The 100 francs apply to the sum of donations in the year. No single gift needs to reach 100 francs. Whether donations to different organisations may be added together is not expressly stated in the law. The cantonal tax administration can clarify that.

Which organisations qualify as recipients?

Donations are deductible when made to legal entities with a seat in Switzerland that are exempt from tax because of public-interest or charitable purposes (Art. 56 lit. g DBG). Profits must serve these purposes exclusively and irrevocably.

A clear rule follows: an association or foundation with its seat abroad is not a deductible recipient. This also applies to organisations from neighbouring countries that collect donations in Switzerland. Whether individual cantons make exceptions is not confirmed. If in doubt, ask your cantonal tax administration.

The tax authority at the organisation's seat grants the exemption. If your association is exempt, say so on the donation page and in every Christmas email. It builds trust and answers the most common question up front.

What do the cantons decide?

The Tax Harmonisation Act (StHG) allows the deduction "up to the extent set by cantonal law". So each canton sets the upper limit for cantonal and municipal tax itself. The federal deduction is uniform, the cantonal one is not.

Two examples are confirmed. The canton of Zurich names at least 100 francs and at most 20 percent of net income, and keeps a public list of tax-exempt institutions. The canton of St. Gallen names the same values per tax year.

For all other cantons: we do not state figures we have not checked officially. Write "Check your canton" in your communication and point to the tax administration of the donor's home canton. For St. Gallen, the page also refers to institutions based in the canton. Ask there if your seat is in another canton.

What proof do donors need?

Art. 33a DBG does not prescribe a uniform confirmation form. So there is no federal donation receipt. What a canton accepts as proof is not officially confirmed: some are satisfied with the bank record, others want a confirmation from the organisation.

Our recommendation, not a legal obligation: issue a confirmation on request. It states the organisation's name, the donor's name, the amount, the year, and a note that nothing was received in return. That way you are well covered in every canton.

We do not promise a receipt through WeGlow.world here. Your organisation issues this confirmation itself, for example as a letter or PDF that you send in December and January.

When must the donation be made?

The tax year decides. So plan your Christmas campaign around the calendar year and call for donations up to 31 December. Whether the payment date or the debit date counts in the last days is not confirmed.

So build in a buffer of a few days and do not write a guarantee into the email. A sentence like "Give by mid-December so your donation is sure to be booked in the current year" is honest and urgent enough.

What about raffles, tickets and returns for donors?

Art. 33a DBG speaks of "voluntary contributions". Anyone who receives something in return does not, as we understand it, donate in the sense of this rule, though we have not read an express official statement on this. Whether an amount with a counter-performance is fully or partly deductible is decided by the cantonal tax administration. So keep purchase and donation clearly apart.

Raffles fall under the Federal Act on Gambling. Small raffles with only goods as prizes and total stakes up to 50,000 francs are privileged under federal law, but cantons may set stricter rules. Tickets sold online are not a small lottery. Ask your cantonal supervisory authority before any draw.

How to do it with WeGlow.world

This is how it works with WeGlow.world if your organisation is on the platform: you set up a donation page in three steps (amount, details, summary), with one-off and monthly gifts and your own amounts with labels. The page works on mobile.

In the Christmas season, supporters can start their own action page for your campaign and invite their circle. With a thank-you text that you store, every donor is thanked automatically after giving. You can start for free with an account. We make no statements here about payment methods in Switzerland.

There are also four Christmas experiences. They are still a concept until the official launch. In the Starry Sky, every gift becomes a star and you fly from star to star. In the Gift Yard, you choose the setting (forest, village, frozen lake, cabin, library) and fly to the next gift.

Important: state on the donation page that your organisation is tax-exempt and issues a confirmation. Do not promise a percentage. You will find more on planning in our articles Planning a Christmas campaign in Switzerland, Ideas for your Christmas campaign and Online Christmas campaign. An account is quickly created.

Checklist for your Christmas donations

  • Check your organisation's seat in Switzerland and its tax exemption.
  • Name the home cantons of your main donors and point to their tax administration.
  • Prepare a confirmation template 2 to 3 weeks before year end.
  • Place your appeal by mid-December and state 31 December as the cut-off date.
  • Do not promise percentages, only "deduction from income".

Frequently asked questions

How much can I deduct for Christmas donations?

At federal level it is up to 20 percent of income, provided your donations in the tax year add up to at least 100 francs. The cantons set their own limits. Check the rules of your home canton with the tax administration.

Does the deduction also apply to donations to an association abroad?

No. Art. 33a DBG requires a seat in Switzerland. A foreign association is not a deductible recipient. Whether a canton deviates from this is not confirmed. Ask the cantonal tax administration.

Do I need a donation receipt?

Federal law names no form. Cantonal practice differs, so we recommend issuing a confirmation. It contains the organisation, donor, amount, year and a note that nothing was received in return.

Can I add up several small donations?

The law requires donations to reach 100 francs in the tax year. Whether donations to different organisations may be added is not expressly stated in the law. Ask the cantonal tax administration.

Does buying a raffle ticket count as a donation?

Probably not, because a counter-performance does not fit a voluntary contribution. We have not read an express official statement on this. Raffles are also subject to the Federal Act on Gambling and cantonal rules. Inform yourself beforehand with the competent cantonal authority.

Sources

Sources, checked on 9 October 2026. This is not tax or legal advice.

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