Fiscal policy

The Association of Swiss auctioneers of art and cultural goods advocates an attractive Swiss fiscal policy. Private collection and donation of art in particular is to be boosted with tax incentives.

For overview of the tax situation in connection with works of art and cultural goods see Alexander Jolles, advocate at Schellenber Wittmer in Zurich, and Paolo Bernasconi, advocate at Bernasconi, Peter Gaggini in Lugano, Switzerland, in: The Art Newspaper no. 172 of September 2006, p. 18.