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Research studies

Ongoing study

Summer 2026

Swiss grant-making foundations and the challenge of allocating funds


The ongoing study, conducted in collaboration with the University of Lucerne, examines how Swiss grant-making foundations make their decisions regarding the allocation of funds. In particular, it aims to determine the basis on which these foundations make their decisions, the extent to which they demonstrate flexibility in allocating funds, and how they evaluate the results of the projects they support.


To take part in the study's survey

Completed studies

Autumn 2025

Tax exemption practices in Switzerland


The Chair of Tax Law at the University of Lucerne, in collaboration with Reichmuth & Co Privatbankiers, has published a study on tax exemption practices in Switzerland. The findings are based on a survey conducted in autumn 2025 among all cantonal tax authorities.


To the full study
To the interactive location assessment tool