Lucerne lacks a foundation culture

The newspaper article from July 2, 2025 in the Luzerner Zeitung provides a good overview of the changes in tax exemption practice in Switzerland, among other things. The canton of Zurich attracted a lot of attention with its change in practice in February 2024 and contributed to a rethink in other cantons. It is worth noting that the canton of Lucerne had a liberal practice long before Zurich. However, the figures show that Lucerne lacks a foundation culture – in comparison with Basel, for example: At 12.5 foundations per 10,000 inhabitants, the foundation density in Lucerne is well below the average of 15.2, while the density in Basel-Stadt is as high as 43.5 foundations. The canton of Lucerne must become even more visible for foundations, as the topic will become increasingly important in the future.