{"id":3685,"date":"2021-03-31T09:26:42","date_gmt":"2021-03-31T13:26:42","guid":{"rendered":"https:\/\/carleton.ca\/panl\/?p=3685"},"modified":"2021-04-19T08:12:30","modified_gmt":"2021-04-19T12:12:30","slug":"switzerland-reassessing-taxes-and-transparency","status":"publish","type":"post","link":"https:\/\/carleton.ca\/panl\/2021\/switzerland-reassessing-taxes-and-transparency\/","title":{"rendered":"Switzerland: Reassessing Tax Incentives, Data Collection &#038; Sector Transparency"},"content":{"rendered":"<p><img decoding=\"async\" loading=\"lazy\" class=\" wp-image-3689 alignleft\" src=\"https:\/\/carleton.ca\/panl\/wp-content\/uploads\/Giedre-Lideikyte-Huber-portrait-300x446.jpg\" alt=\"Giedre Lideikyte-Huber is a Senior Lecturer at the Faculty of Law, University of Geneva, Switzerland.\" width=\"141\" height=\"210\" srcset=\"https:\/\/carleton.ca\/panl\/wp-content\/uploads\/Giedre-Lideikyte-Huber-portrait-300x446.jpg 300w, https:\/\/carleton.ca\/panl\/wp-content\/uploads\/Giedre-Lideikyte-Huber-portrait.jpg 340w\" sizes=\"(max-width: 141px) 100vw, 141px\" \/>By <a href=\"https:\/\/www.unige.ch\/droit\/collaborateur\/cema\/lideikyte-huber-giedre\/\" target=\"_blank\" rel=\"noopener noreferrer\">Giedre Lideikyte-Huber<\/a>.<\/p>\n<p>Switzerland offers a favourable policy and legal environment for philanthropy. However, some issues could be improved, particularly in the field of tax law (<a href=\"https:\/\/www.unige.ch\/philanthropie\/index.php\/download_file\/view\/300\/323\/\" target=\"_blank\" rel=\"noopener noreferrer\" data-saferedirecturl=\"https:\/\/www.google.com\/url?q=https:\/\/www.unige.ch\/philanthropie\/index.php\/download_file\/view\/300\/323\/&amp;source=gmail&amp;ust=1618671464306000&amp;usg=AFQjCNHl--C9Mu5KCmAscpDZWIm-U1Ssgw\">Lideikyte Huber\/Peter, 2021<\/a>). First, there\u2019s no clear policy message about the goal of tax incentives for charitable giving. In practice, it appears that those incentives are structured to maximize total giving, poten\u00adtially undermining distributional (equality) concerns. However, the legislator never specified such a goal.<\/p>\n<p>Secondly, Switzerland should reassess the current restrictions on its tax support for cross-border philanthropy. Considering our global chal\u00adlenges, such as the pandemic or climate change, an insular perspective on philanthropic action and its benefits seems outdated.<\/p>\n<p>Finally, Switzerland lags behind in data collection and reporting on tax incentives for charitable giving. Improving this would enhance transparency and allow all stakeholders to better under\u00adstand the relationship between philanthropy and taxes. This could also enhance the general trust in philanthropic initiatives, which is often lacking because of opacities in the philan\u00adthropic sector.<\/p>\n<p>To address these shortcomings, the Swiss legislator should provide a clear message defining the goal of tax incentives for philanthropic giving, as well as reassess the rationale for restricting the tax support for cross-border giving. Both the legislator and the government should seek to collect and report better data on tax incentives for charitable giving and their efficiency. In addition, researchers outside the area of law could clarify a number of current knowledge gaps concerning the response of taxpayers to incentives for giving<\/p>\n<p><strong>Transparency and public trust<\/strong><\/p>\n<p>Beyond the tax framework, the Swiss philanthropic sector is seen <span lang=\"EN-US\">as <a href=\"https:\/\/www.philanthropic-vitality.ch\/#public-reporting\" target=\"_blank\" rel=\"noopener noreferrer\" data-saferedirecturl=\"https:\/\/www.google.com\/url?q=https:\/\/www.philanthropic-vitality.ch\/%23public-reporting&amp;source=gmail&amp;ust=1618671464306000&amp;usg=AFQjCNFWaUFdesGmLZ8T1AtFBANwtb4q5g\">relatively non-transparent<\/a>. In<\/span> addition, studies based on the canton of Geneva indicate that people holding leadership positions in foundations are, as a whole, neither diverse nor equipped with the right skills. Those studies have also observed the need to publicize and align the work of regulatory authorities.<\/p>\n<p>Foundations need to become more transparent and accessible in order to maintain public trust, as well as to introduce measures to increase the diversity of board members and to develop the skills of their personnel.<\/p>\n<p><em><a href=\"https:\/\/www.unige.ch\/droit\/collaborateur\/cema\/lideikyte-huber-giedre\/\" target=\"_blank\" rel=\"noopener noreferrer\">Giedre Lideikyte-Huber<\/a> is <\/em><em>a Senior Lecturer at the Faculty of Law, University of Geneva. Lideikyte-Huber is on <a href=\"https:\/\/twitter.com\/GiedreHuber\" target=\"_blank\" rel=\"noopener noreferrer\">Twitter<\/a> and <a href=\"https:\/\/www.linkedin.com\/in\/giedre-lideikyte-huber-56b9801\/\" target=\"_blank\" rel=\"noopener noreferrer\">LinkedIn<\/a>. Photo of Geneva, Switzerland, courtesy of Jack Ward and Unsplash.<\/em><em>\u00a0<\/em><\/p>\n<p class=\"c-bttn u-text-transform-u u-text-align-c\"><a class=\"c-bttn__link c-bttn__link--outline\" href=\"https:\/\/carleton.ca\/panl\/2021\/austria-regulatory-reforms-desperately-needed\">Next story in the Policy in Europe series<\/a><\/p>\n<p class=\"c-bttn u-text-transform-u u-text-align-c\"><a class=\"c-bttn__link\" href=\"http:\/\/eepurl.com\/hdJ0J5\">Sign up for PANL Perspectives&#039; free, monthly newsletter<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>By Giedre Lideikyte-Huber. Switzerland offers a favourable policy and legal environment for philanthropy. However, some issues could be improved, particularly in the field of tax law (Lideikyte Huber\/Peter, 2021). First, there\u2019s no clear policy message about the goal of tax incentives for charitable giving. In practice, it appears that those incentives are structured to maximize [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[797],"tags":[80,443,442,66,77,355,73,81,811,97,832,838,184,836,740,52,831,98,90,426,828,834,291,41,829,76,96,813,424,71,82,425,812,124,280,74,75,84,72,423,251,427,434,326,578,371,83,839,835,475,814,616,444,171,830,826,819,827,833,78,79,837],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Switzerland: Reassessing Taxes &amp; Transparency | PANL Perspectives<\/title>\n<meta name=\"description\" content=\"By Giedre Lideikyte-Huber. Switzerland offers a favourable policy and legal environment for philanthropy. However, some issues could be improved. The country should provide a clear message defining the goal of tax incentives for philanthropic giving, as well as reassess the rationale for restricting the tax support for cross-border giving.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/carleton.ca\/panl\/2021\/switzerland-reassessing-taxes-and-transparency\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Switzerland: Reassessing Taxes &amp; Transparency | PANL Perspectives\" \/>\n<meta property=\"og:description\" content=\"By Giedre Lideikyte-Huber. Switzerland offers a favourable policy and legal environment for philanthropy. However, some issues could be improved. The country should provide a clear message defining the goal of tax incentives for philanthropic giving, as well as reassess the rationale for restricting the tax support for cross-border giving.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/carleton.ca\/panl\/2021\/switzerland-reassessing-taxes-and-transparency\/\" \/>\n<meta property=\"og:site_name\" content=\"PANL\" \/>\n<meta property=\"article:published_time\" content=\"2021-03-31T13:26:42+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-04-19T12:12:30+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/carleton.ca\/panl\/wp-content\/uploads\/Giedre-Lideikyte-Huber-portrait-300x446.jpg\" \/>\n<meta name=\"author\" content=\"ALEXGILLIS\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"ALEXGILLIS\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/carleton.ca\/panl\/2021\/switzerland-reassessing-taxes-and-transparency\/\",\"url\":\"https:\/\/carleton.ca\/panl\/2021\/switzerland-reassessing-taxes-and-transparency\/\",\"name\":\"Switzerland: Reassessing Taxes & Transparency | PANL Perspectives\",\"isPartOf\":{\"@id\":\"https:\/\/carleton.ca\/panl\/#website\"},\"datePublished\":\"2021-03-31T13:26:42+00:00\",\"dateModified\":\"2021-04-19T12:12:30+00:00\",\"author\":{\"@id\":\"https:\/\/carleton.ca\/panl\/#\/schema\/person\/cffb40f64dee54a3a4f28e7d5780693a\"},\"description\":\"By Giedre Lideikyte-Huber. 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