35. Are there provisions for any other form of indirect public funding?

GRECO (2011) Evaluation Report on Switzerland, Transparency of Party Funding (Theme II)

ax deductions have recently been introduced for donations to political parties, under the federal Act of 12 June 2009 on the deductibility of payments to political parties, which amended the existing law on the subject at federal and cantonal levels.‌ In the case of federal income tax, for example, subscriptions and other payments to political parties of up to CHF 10 000 (about € 8 200) may be deducted from taxable income subject to one of the following conditions: a) the party is registered on the register of parties (see paragraphs 15 and 16); b) it is represented in a cantonal parliament, or c) it obtained at least 3% of the vote at the most recent elections to a cantonal parliament (section 33.‌1.‌i of the Federal Direct Tax Act of 14 December 1990, amended 2014.‌ In the case of cantonal taxes, subscriptions and other payments to political parties up to a level specified in cantonal law that meet one of the three aforementioned representativeness conditions may be deducted from taxable income.‌ The relevant provision is section 9.‌2.‌l of the federal Act of 14 December 1990 on the harmonisation of cantonal and communal direct taxes, as amended by the Act of 12 June 2009.‌ The cantons are required to amend their legislation within two years of the entry into force of this modification.‌ When this deadline expires, section 9.‌2.‌l will be directly applicable if the relevant cantonal tax legislation fails to meet these requirements and the sums referred to in section 33.‌1.‌i will then be applicable.‌