A lot has happened in the sector in recent years. In addition to two legislative revisions, the canton of Zurich adjusted its restrictive practice regarding the compensation of foundation boards and association boards at the beginning of 2024 and is now consciously promoting Zurich as a foundation location. FDP government councillor Carmen Walker Späh took the lead in this endeavour. Such initiatives have been in place in Basel and Geneva for several years, also always with the active support of the Liberals. Such an initiative was also recently launched in the canton of Lucerne. The initiator: FDP Lucerne.
Together with the State Secretariat for International Financial Matters (SIF), we as associations have also managed to ensure that charitable foundations and NPOs are exempt from the automatic exchange of information in tax matters in accordance with OECD guidelines. The additional administrative burden would otherwise have been enormous. We were also able to ensure in Parliament that charitable foundations and NPOs are exempt from the obligation to be entered in the register of beneficial owners, simply because neither foundations nor NPOs have such persons. In all the cases listed, parties, authorities and parliamentarians have spoken out in favour of the non-profit sector.
Against this backdrop, the motion submitted by the FDP on 19 December 2024 entitled ‘Strengthening the charitable status of tax-exempt organisations’ seems all the more like friendly fire. This is because it has one goal: charitable organisations either lose their tax exemption in full or in part, which is existential for them, or they decide to no longer participate in the political discourse. The aim is to exclude non-profit organisations from this discourse, which leads to an impoverishment of democratic dialogue.
We are therefore campaigning vigorously for the motion – as proposed by the Federal Council – to be rejected.


