Philanthropy

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Philanthropy is a central part of wealth planning in Basel, as the earlier description of the city's foundations suggests. Swiss law grants tax exemption to foundations and associations that pursue public-interest or charitable purposes, whose donors can deduct donations to such entities from their taxable income up to twenty per cent of their net income at the federal level and in most cantons.¹ Switzerland has more than thirteen thousand charitable foundations holding assets estimated at around one hundred billion francs, a density of foundations per inhabitant that is among the highest in the world.²

The University of Basel founded the Center for Philanthropy Studies in 2008 on the initiative of SwissFoundations, the association of Swiss grant-making foundations. The centre conducts research on philanthropy and foundation management, trains foundation board members and publishes, together with partners, the annual Swiss Foundation Report.³ It has made Basel an academic reference point for philanthropy in the German-speaking world. Families who plan a foundation can draw on this expertise, on the practice of the cantonal supervisory authority and on the experience of the banks and law firms that have advised the Basel foundations for generations.

Notes

On the tax exemption of entities pursuing public or charitable purposes (Art. 56 lit. g DBG) and the deduction of donations up to 20 per cent of net income (Art. 33a DBG), see the federal tax legislation and the cantonal laws. To be verified. ↩
On the number of charitable foundations in Switzerland (about 13,000 to 13,500) and their estimated assets (about CHF 100 billion or more), see the Swiss Foundation Report published annually by SwissFoundations and the Center for Philanthropy Studies at the University of Basel. Figures to be verified. ↩
On the Center for Philanthropy Studies (CEPS) at the University of Basel, founded in 2008 on the initiative of SwissFoundations, see the publications of the centre. To be verified. ↩

For general information only. This article does not constitute legal or tax advice, does not replace advice on an individual case and creates no lawyer-client relationship. It reflects the legal position as of August 2025.

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Dr Alexander Ressos, TEP

Rechtsanwalt/Attorney-at-Law

I am a Swiss attorney-at-law and also admitted as a solicitor in Hong Kong and in England & Wales, with almost 25 years of experience.

Together with my multilingual team, including Chinese, Japanese, Korean, Russian, Ukrainian and French native speakers, I advise companies and their owners from around the world on the full range of banking, corporate, commercial and tax law matters in Switzerland, including international tax planning, fiduciary services, and legal family office services including immigration & relocation or real estate investments. My practice has a particular focus on clients from growth and frontier markets in Greater China, Central Asia and the Caucasus, the rest of Asia, the Middle East, Africa and Latin America, and I equally advise clients from Europe and North America. Through an affiliated Swiss trust company, we also take care of the incorporation and ongoing administration of their companies and other structures, including accounting, tax returns and corporate secretarial services, and I serve as a professional director where required. With the support of a network of first-class cooperation partners, I also implement solutions worldwide.

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Philanthropy

Notes

Setting up or expanding in Switzerland?