Guides, reports, studies and reference documents: access all the resources you need to better understand the Geneva framework and support every stage of your project.
This section brings together key links and practical documents to support you on every step of your philanthropic journey in Geneva. You will find downloadable tools and helpful case studies to keep you informed and well-prepared.
Laws and legal framework
- Swiss Civil Code, Art. 80–89
- LIFD, Art. 56 (direct federal tax)
- Link to LHID, Art. 23
- Circular No. 12 of 8 July 1994
Guides and downloadable documents
- Guide to tax exemptions (AFC)
Conditions and step-by-step guidance for applying for a tax exemption.
- Swiss Foundation Code:
Governance principles and recommendations for public-benefit foundations.
- Recent studies and reports
- tStudy of the Philanthropic Sector in Geneva (Geneva Centre for Philanthropy)
- Swiss Foundation Report 2025 (SwissFoundations) – sector statistics and trends in Switzerland
- Philanthropic Vitality in the Lemanic Region Report (2019 – Fondation Lombard Odier in collaboration with a group of partners)
A key report identifying issues in 2019, to be supplemented by recent studies.
Helpful to know
This page is regularly updated. For new publications and updates, check our website to stay informed.