Indirect state support for the arts and culture in the form of tax concessions is not regulated in a separate law, but in specialised laws. In the case of value added tax, a lower rate of 2.5 per cent instead of the usual 7.7 per cent applies to some cultural assets (such as books).
For volunteer and honorary work, the OASI-IV-FAK pension insurance and the tax administration have maintained an administrative practice since 2007 that relieves the burden on associations. Compensation paid by associations to their members as board compensation or for (occasional) work assignments is recognised as an expense allowance in the amount of CHF 350 per month or CHF 4,200 per year and thus as a contribution- and tax-free expense allowance (Art. 9(b) Tax Ordinance (SteV) and Art. 10(4) Ordinance on the Old-Age and Survivors Insurance (AHVV)).