- A donation for VAT purposes exists if a charitable organization gives voluntary benefits to patrons, as long as patrons are informed there is no entitlement to these benefits.
- In this case, patrons donating over CHF 60 per year received a free health check without being told they had no entitlement.
- Because there was no such restriction, the benefit is not considered a donation for VAT purposes.
- The taxpayer’s appeal was partially dismissed.
Source: bvger.weblaw.ch
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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