Gov/en/Portal:Transparency/Fiscal-Study Summary - Revision history

AI-Admin-Assistant: Redirect to Gov/en/Portal:Transparency/Fiscal-Study (summary moved, Theo audio #11130)

2026-07-19T23:34:43Z

Redirect to Gov/en/Portal:Transparency/Fiscal-Study (summary moved, Theo audio #11130)

← Older revision		Revision as of 01:34, 20 July 2026
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	~~{{AI Disclaimer}}~~		#REDIRECT [[Gov/en/Portal:Transparency/Fiscal-Study]]
	~~'''Fiscal-Study: Executive Summary''' · Source:~~ [[Gov/en/Portal:Transparency/Fiscal-Study]] (study v3.6.4, June 2026) · PDF (English only, 62 p.): [https://aidev.wikideal.net/mockups/latest/wiki/Fiscal-Study_v2.0_EN_2026-07-19.pdf Fiscal-Study_v2.0_EN_2026-07-19.pdf] · French version: [[Gov/fr/Portal:Transparence/Étude Fiscale Synthèse\|Étude Fiscale : Synthèse]]

	~~__TOC__~~

	~~== Recommendation ==~~
	'''Need:''' Confirm WikiDeal can legally start fundraising. '''Intention:''' Qualify contributions as donations-with-reward (CC Art. 239) and submit the study to licensed attorneys for formal legal opinions. '''Conclusion:''' Fundraising can start immediately; the first CHF 200,000 tranche (Stage 1A) carries risk close to zero, with legal review run in parallel. ''[https://aidev.wikideal.net/mockups/latest/wiki/Fiscal-Study_v2.0_EN_2026-07-19.pdf PDF EN p. 2]''

	~~== Platform Deprivatization Mechanism ==~~
	'''Need:''' Explain why WikiDeal's model is generic and reusable. '''Intention:''' Describe a mechanism to transfer platforms from private ownership to commons governance. '''Conclusion:''' The donation-funded, exit-to-community model is a replicable template for platform deprivatization. ''[https://aidev.wikideal.net/mockups/latest/wiki/Fiscal-Study_v2.0_EN_2026-07-19.pdf PDF EN p. 3–6]''

	~~== 1. Purpose and Scope ==~~
	'''Need:''' Define what the study covers. '''Intention:''' Analyze Swiss fiscal and regulatory treatment of the WikiDeal financial management system under Ynternet.org Foundation (Geneva, tax-exempt). '''Conclusion:''' Scope covers donations, rewards, VAT, and regulatory positioning for Round 1 (CHF 1M). ''[https://aidev.wikideal.net/mockups/latest/wiki/Fiscal-Study_v2.0_EN_2026-07-19.pdf PDF EN p. 7]''

	~~== 2. Organizational Structure ==~~
	'''Need:''' Clarify who operates what. '''Intention:''' Foundation (tax-exempt, supervised by ESA/ASF Bern) mandates the WikiDeal Association for operations. '''Conclusion:''' The operational mandate does not jeopardize the Foundation's tax-exempt status. The association ''WikiDeal Prototype 1'' will evolve into a decentralized network of providers (hosting, maintenance, security) selected via tenders, with initial remunerations in Rewards and Karma Tokens. ''[https://aidev.wikideal.net/mockups/latest/wiki/Fiscal-Study_v2.0_EN_2026-07-19.pdf PDF EN p. 8–9]''

	~~== 3. The Donation Model: Why Not a Loan? ==~~
	'''Need:''' Establish the legal nature of contributions. '''Intention:''' Show contributions are donations (CC Art. 239): no repayment obligation, no guaranteed reward. '''Conclusion:''' Loan, security, deposit and investment qualifications are argued to be excluded; rewards are tokens of gratitude funded by subscription revenue (global cap CHF 50M). ''[https://aidev.wikideal.net/mockups/latest/wiki/Fiscal-Study_v2.0_EN_2026-07-19.pdf PDF EN p. 10–14]''

	~~== 4. Contradictory Analysis: Devil's Advocate ==~~
	'''Need:''' Stress-test the donation qualification. '''Intention:''' Argue the strongest opposing views (disguised loan, security, collective investment, deposit-taking). '''Conclusion:''' Each requalification fails on its own criteria; residual points flagged for the attorneys' review. ''[https://aidev.wikideal.net/mockups/latest/wiki/Fiscal-Study_v2.0_EN_2026-07-19.pdf PDF EN p. 15–20]''

	~~== 5. Swiss Tax Treatment of Contributor Rewards ==~~
	'''Need:''' Know how rewards are taxed. '''Intention:''' Apply DBG Art. 23: Retained Rewards are taxable income of the contributor; the donation portion follows cantonal gift-tax rules. '''Conclusion:''' Clear tax treatment; contributors are informed rewards may be taxable. The reward is only realised once a sufficient number of subscriptions has been acquired by users (Theo #11091). ''[https://aidev.wikideal.net/mockups/latest/wiki/Fiscal-Study_v2.0_EN_2026-07-19.pdf PDF EN p. 21–22]''

	~~== 6. VAT Positioning ==~~
	'''Need:''' Determine VAT obligations. '''Intention:''' Rely on the non-profit turnover threshold and a brokerage-commission model for platform revenue. '''Conclusion:''' No VAT liability expected at current stage; monitored via annual thresholds. ''[https://aidev.wikideal.net/mockups/latest/wiki/Fiscal-Study_v2.0_EN_2026-07-19.pdf PDF EN p. 23–26]''

	~~== 7. Regulatory Positioning by Institution ==~~
	'''Need:''' Map every supervisor's view. '''Intention:''' Analyze FINMA (Sandbox, BA Art. 6(2)), FinSA Art. 36 prospectus exemptions, ESA/ASF, cantonal tax authorities. '''Conclusion:''' No banking license, no prospectus, no pre-approval required for Round 1. ''[https://aidev.wikideal.net/mockups/latest/wiki/Fiscal-Study_v2.0_EN_2026-07-19.pdf PDF EN p. 27–32]''

	~~== 8. Annual Report Indicators ==~~
	'''Need:''' Prove ongoing compliance. '''Intention:''' Define a compliance-evidence framework of indicators published in the annual report. '''Conclusion:''' Auditable indicators track sandbox ceiling, contributor count, reward cap and donation flows. ''[https://aidev.wikideal.net/mockups/latest/wiki/Fiscal-Study_v2.0_EN_2026-07-19.pdf PDF EN p. 33–35]''

	~~== 9. Combined Scenario: Contribution + Gain + Re-Donation ==~~
	'''Need:''' Test the model end-to-end. '''Intention:''' Walk one contributor through donating, receiving a reward, and re-donating it. '''Conclusion:''' Each step keeps its legal qualification; no requalification arises from combining them. ''[https://aidev.wikideal.net/mockups/latest/wiki/Fiscal-Study_v2.0_EN_2026-07-19.pdf PDF EN p. 36]''

	~~== 10. International Considerations ==~~
	'''Need:''' Assess cross-border exposure. '''Intention:''' Summarize treatment of non-Swiss contributors and foreign regulators. '''Conclusion:''' Round 1 is Swiss-focused; international expansion needs country-specific review later. ''[https://aidev.wikideal.net/mockups/latest/wiki/Fiscal-Study_v2.0_EN_2026-07-19.pdf PDF EN p. 37]''

	~~== 11. Recommendations ==~~
	'''Need:''' Define next steps. '''Intention:''' Submit a series of questions based on this study to attorneys (avis de droit) covering tax, financial-market and foundation law. '''Conclusion:''' Proceed with Stage 1A now; legal opinions refine democratic transition, support percentages, gain taxation, utility tokens and individual contracts before Round 2. ''[https://aidev.wikideal.net/mockups/latest/wiki/Fiscal-Study_v2.0_EN_2026-07-19.pdf PDF EN p. 38]''

	~~== Appendices A–B: Legal References ==~~
	'''Need:''' Ground every claim in law. '''Intention:''' Detail the top 10 legal references and index all cited provisions. '''Conclusion:''' Complete citation base (CC, BA, FinSA, CISA, DBG, VAT Act) ready for attorney review. ''[https://aidev.wikideal.net/mockups/latest/wiki/Fiscal-Study_v2.0_EN_2026-07-19.pdf PDF EN p. 39–45]''

	~~== Appendix C: Financial Contribution Report v3.5 ==~~
	'''Need:''' Explain the full financial model to contributors. '''Intention:''' Cover the contribution framework, subscriptions, bonding curve, Exit to Community, comparative study, dev plan and costs, plus FAQ. '''Conclusion:''' Self-contained contributor-facing report; the operational companion to the legal study. ''[https://aidev.wikideal.net/mockups/latest/wiki/Fiscal-Study_v2.0_EN_2026-07-19.pdf PDF EN p. 46–61]''

	~~== Related Pages ==~~
	* [[Gov/en/Portal:Economy/Rewards-Explained\|Rewards Explained (FAQ)]]
	* [[Gov/en/Portal:Economy/Cashout-Mechanism\|Cashout Mechanism]]
	* [https://aidev.wikideal.net/mockups/latest/funding-donation-agreement.html Donor contract (draft mockup)]
	* Full PDF: [https://aidev.wikideal.net/mockups/latest/wiki/Fiscal-Study_v2.0_EN_2026-07-19.pdf Fiscal-Study_v2.0_EN_2026-07-19.pdf] (English, 62 p.)

	~~----~~
	''Summary generated 2026-07-19 from study v3.6.4 (rev 2512 EN / 2513 FR, incl. corrections #11081, #11083, #11091). Monolingual PDFs: [https://aidev.wikideal.net/mockups/latest/wiki/Fiscal-Study_v2.0_EN_2026-07-19.pdf English (62 p.)] · [https://aidev.wikideal.net/mockups/latest/wiki/Fiscal-Study_v2.0_FR_2026-07-19.pdf French (66 p.)]. French version of this summary: [[Gov/fr/Portal:Transparence/Étude Fiscale Synthèse]]. Not tax or legal advice.''

AI-Admin-Assistant: Restore 18:00 version (rev 2514, Theo audio #11126) with corrections: monolingual PDF links + recomputed page numbers + EN-FR cross-links

2026-07-19T23:26:55Z

Restore 18:00 version (rev 2514, Theo audio #11126) with corrections: monolingual PDF links + recomputed page numbers + EN-FR cross-links

Show changes

AI-Admin-Assistant: Create chapter-by-chapter summary of Fiscal Study v3.6.4 with clickable TOC, page numbers and EN/FR cross-links (Theo audio #11121)

2026-07-19T23:21:37Z

Create chapter-by-chapter summary of Fiscal Study v3.6.4 with clickable TOC, page numbers and EN/FR cross-links (Theo audio #11121)

Show changes

AI-Admin-Assistant: Update to PDF v1.3 (Theo #11091: simplified reward realisation clause; Related Pages links)

2026-07-19T15:53:34Z

Update to PDF v1.3 (Theo #11091: simplified reward realisation clause; Related Pages links)

AI-Admin-Assistant: Update to PDF v1.2 (Theo #11083: Prototype 1 -> decentralized provider network, Rewards/Karma Token remunerations); page refs shifted

2026-07-19T15:51:21Z

Update to PDF v1.2 (Theo #11083: Prototype 1 -> decentralized provider network, Rewards/Karma Token remunerations); page refs shifted

AI-Admin-Assistant: Update to PDF v1.1 (Theo corrections #11081: project terminology, reward cash-out clause, common pot/steering committee)

2026-07-19T15:49:26Z

Update to PDF v1.1 (Theo corrections #11081: project terminology, reward cash-out clause, common pot/steering committee)

AI-Admin-Assistant: Create Fiscal-Study executive summary (Need/Intention/Conclusion per topic, links to full PDF) — per Theo 2026-07-19

2026-07-19T15:46:17Z

Create Fiscal-Study executive summary (Need/Intention/Conclusion per topic, links to full PDF) — per Theo 2026-07-19

New page

{{AI Disclaimer}}
'''Fiscal-Study — Executive Summary''' · Source: [[Gov/en/Portal:Transparency/Fiscal-Study]] (study v3.6.4, June 2026) · Full bilingual PDF: [https://nextcloud.wikideal.net/s/Brf9WYnN7PLnrEY Fiscal-Study_v1.0_2026-07-19.pdf]

__TOC__

== Recommendation ==
'''Need:''' Confirm WikiDeal can legally start fundraising. '''Intention:''' Qualify contributions as donations-with-reward (CC Art. 239) and submit the study to licensed attorneys for formal legal opinions. '''Conclusion:''' Fundraising can start immediately; the first CHF 200,000 tranche (Stage 1A) carries risk close to zero, with legal review run in parallel. ''[https://nextcloud.wikideal.net/s/Brf9WYnN7PLnrEY Full dossier p. 6–9]''

== Platform Deprivatization Mechanism ==
'''Need:''' Explain why WikiDeal's model is generic and reusable. '''Intention:''' Describe a mechanism to transfer platforms from private ownership to commons governance. '''Conclusion:''' The donation-funded, exit-to-community model is a replicable template for platform deprivatization. ''[https://nextcloud.wikideal.net/s/Brf9WYnN7PLnrEY Full dossier p. 10–17]''

== 1. Purpose and Scope ==
'''Need:''' Define what the study covers. '''Intention:''' Analyze Swiss fiscal and regulatory treatment of the WikiDeal financial management system under Ynternet.org Foundation (Geneva, tax-exempt). '''Conclusion:''' Scope covers donations, rewards, VAT, and regulatory positioning for Round 1 (CHF 1M). ''[https://nextcloud.wikideal.net/s/Brf9WYnN7PLnrEY Full dossier p. 18–21]''

== 2. Organizational Structure ==
'''Need:''' Clarify who operates what. '''Intention:''' Foundation (tax-exempt, supervised by ESA/ASF Bern) mandates the WikiDeal Association for operations. '''Conclusion:''' The operational mandate does not jeopardize the Foundation's tax-exempt status. ''[https://nextcloud.wikideal.net/s/Brf9WYnN7PLnrEY Full dossier p. 22–25]''

== 3. The Donation Model: Why Not a Loan? ==
'''Need:''' Establish the legal nature of contributions. '''Intention:''' Show contributions are donations (CC Art. 239): no repayment obligation, no guaranteed reward. '''Conclusion:''' Loan, security, deposit and investment qualifications are argued to be excluded; rewards are tokens of gratitude funded by subscription revenue (global cap CHF 50M). ''[https://nextcloud.wikideal.net/s/Brf9WYnN7PLnrEY Full dossier p. 26–37]''

== 4. Contradictory Analysis: Devil's Advocate ==
'''Need:''' Stress-test the donation qualification. '''Intention:''' Argue the strongest opposing views (disguised loan, security, collective investment, deposit-taking). '''Conclusion:''' Each requalification fails on its own criteria; residual points flagged for the attorneys' review. ''[https://nextcloud.wikideal.net/s/Brf9WYnN7PLnrEY Full dossier p. 38–52]''

== 5. Swiss Tax Treatment of Contributor Rewards ==
'''Need:''' Know how rewards are taxed. '''Intention:''' Apply DBG Art. 23: Retained Rewards are taxable income of the contributor; the donation portion follows cantonal gift-tax rules. '''Conclusion:''' Clear tax treatment; contributors are informed rewards may be taxable. ''[https://nextcloud.wikideal.net/s/Brf9WYnN7PLnrEY Full dossier p. 53–58]''

== 6. VAT Positioning ==
'''Need:''' Determine VAT obligations. '''Intention:''' Rely on the non-profit turnover threshold and a brokerage-commission model for platform revenue. '''Conclusion:''' No VAT liability expected at current stage; monitored via annual thresholds. ''[https://nextcloud.wikideal.net/s/Brf9WYnN7PLnrEY Full dossier p. 59–67]''

== 7. Regulatory Positioning by Institution ==
'''Need:''' Map every supervisor's view. '''Intention:''' Analyze FINMA (Sandbox, BA Art. 6(2)), FinSA Art. 36 prospectus exemptions, ESA/ASF, cantonal tax authorities. '''Conclusion:''' No banking license, no prospectus, no pre-approval required for Round 1. ''[https://nextcloud.wikideal.net/s/Brf9WYnN7PLnrEY Full dossier p. 68–80]''

== 8. Annual Report Indicators ==
'''Need:''' Prove ongoing compliance. '''Intention:''' Define a compliance-evidence framework of indicators published in the annual report. '''Conclusion:''' Auditable indicators track sandbox ceiling, contributor count, reward cap and donation flows. ''[https://nextcloud.wikideal.net/s/Brf9WYnN7PLnrEY Full dossier p. 81–86]''

== 9. Combined Scenario: Contribution + Gain + Re-Donation ==
'''Need:''' Test the model end-to-end. '''Intention:''' Walk one contributor through donating, receiving a reward, and re-donating it. '''Conclusion:''' Each step keeps its legal qualification; no requalification arises from combining them. ''[https://nextcloud.wikideal.net/s/Brf9WYnN7PLnrEY Full dossier p. 87–90]''

== 10. International Considerations ==
'''Need:''' Assess cross-border exposure. '''Intention:''' Summarize treatment of non-Swiss contributors and foreign regulators. '''Conclusion:''' Round 1 is Swiss-focused; international expansion needs country-specific review later. ''[https://nextcloud.wikideal.net/s/Brf9WYnN7PLnrEY Full dossier p. 91–92]''

== 11. Recommendations ==
'''Need:''' Define next steps. '''Intention:''' Submit a series of questions based on this study to attorneys (avis de droit) covering tax, financial-market and foundation law. '''Conclusion:''' Proceed with Stage 1A now; legal opinions refine democratic transition, support percentages, gain taxation, utility tokens and individual contracts before Round 2. ''[https://nextcloud.wikideal.net/s/Brf9WYnN7PLnrEY Full dossier p. 93–95]''

== Appendices A–B: Legal References ==
'''Need:''' Ground every claim in law. '''Intention:''' Detail the top 10 legal references and index all cited provisions. '''Conclusion:''' Complete citation base (CC, BA, FinSA, CISA, DBG, VAT Act) ready for attorney review. ''[https://nextcloud.wikideal.net/s/Brf9WYnN7PLnrEY Full dossier p. 96–111]''

== Appendix C: Financial Contribution Report v3.5 ==
'''Need:''' Explain the full financial model to contributors. '''Intention:''' Cover the contribution framework, subscriptions, bonding curve, Exit to Community, comparative study, dev plan and costs, plus FAQ. '''Conclusion:''' Self-contained contributor-facing report; the operational companion to the legal study. ''[https://nextcloud.wikideal.net/s/Brf9WYnN7PLnrEY Full dossier p. 112–153]''

----
''Summary generated 2026-07-19 from study v3.6.4. Full bilingual PDF (153 p., EN/FR alternating sections): [https://nextcloud.wikideal.net/s/Brf9WYnN7PLnrEY download]. Not tax or legal advice.''

← Older revision		Revision as of 17:53, 19 July 2026
Line 1:		Line 1:
	{{AI Disclaimer}}		{{AI Disclaimer}}
	'''Fiscal-Study — Executive Summary''' · Source: [[Gov/en/Portal:Transparency/Fiscal-Study]] (study v3.6.4, June 2026) · Full bilingual PDF: [https://nextcloud.wikideal.net/s/~~YpBTnGaDZKkqKmd~~ Fiscal-Study_v1.~~2_2026~~-07-19.pdf]		'''Fiscal-Study — Executive Summary''' · Source: [[Gov/en/Portal:Transparency/Fiscal-Study]] (study v3.6.4, June 2026) · Full bilingual PDF: [https://nextcloud.wikideal.net/s/rAZo5LmYiiajgQ7 Fiscal-Study_v1.3_2026-07-19.pdf]

	__TOC__		__TOC__

	== Recommendation ==		== Recommendation ==
	'''Need:''' Confirm WikiDeal can legally start fundraising. '''Intention:''' Qualify contributions as donations-with-reward (CC Art. 239) and submit the study to licensed attorneys for formal legal opinions. '''Conclusion:''' Fundraising can start immediately; the first CHF 200,000 tranche (Stage 1A) carries risk close to zero, with legal review run in parallel. ''[https://nextcloud.wikideal.net/s/~~YpBTnGaDZKkqKmd~~ Full dossier p. 6–9]''		'''Need:''' Confirm WikiDeal can legally start fundraising. '''Intention:''' Qualify contributions as donations-with-reward (CC Art. 239) and submit the study to licensed attorneys for formal legal opinions. '''Conclusion:''' Fundraising can start immediately; the first CHF 200,000 tranche (Stage 1A) carries risk close to zero, with legal review run in parallel. ''[https://nextcloud.wikideal.net/s/rAZo5LmYiiajgQ7 Full dossier p. 6–9]''

	== Platform Deprivatization Mechanism ==		== Platform Deprivatization Mechanism ==
	'''Need:''' Explain why WikiDeal's model is generic and reusable. '''Intention:''' Describe a mechanism to transfer platforms from private ownership to commons governance. '''Conclusion:''' The donation-funded, exit-to-community model is a replicable template for platform deprivatization. ''[https://nextcloud.wikideal.net/s/~~YpBTnGaDZKkqKmd~~ Full dossier p. 10–17]''		'''Need:''' Explain why WikiDeal's model is generic and reusable. '''Intention:''' Describe a mechanism to transfer platforms from private ownership to commons governance. '''Conclusion:''' The donation-funded, exit-to-community model is a replicable template for platform deprivatization. ''[https://nextcloud.wikideal.net/s/rAZo5LmYiiajgQ7 Full dossier p. 10–17]''

	== 1. Purpose and Scope ==		== 1. Purpose and Scope ==
	'''Need:''' Define what the study covers. '''Intention:''' Analyze Swiss fiscal and regulatory treatment of the WikiDeal financial management system under Ynternet.org Foundation (Geneva, tax-exempt). '''Conclusion:''' Scope covers donations, rewards, VAT, and regulatory positioning for Round 1 (CHF 1M). ''[https://nextcloud.wikideal.net/s/~~YpBTnGaDZKkqKmd~~ Full dossier p. 18–21]''		'''Need:''' Define what the study covers. '''Intention:''' Analyze Swiss fiscal and regulatory treatment of the WikiDeal financial management system under Ynternet.org Foundation (Geneva, tax-exempt). '''Conclusion:''' Scope covers donations, rewards, VAT, and regulatory positioning for Round 1 (CHF 1M). ''[https://nextcloud.wikideal.net/s/rAZo5LmYiiajgQ7 Full dossier p. 18–21]''

	== 2. Organizational Structure ==		== 2. Organizational Structure ==
	'''Need:''' Clarify who operates what. '''Intention:''' Foundation (tax-exempt, supervised by ESA/ASF Bern) mandates the WikiDeal Association for operations. '''Conclusion:''' The operational mandate does not jeopardize the Foundation's tax-exempt status. The association ''WikiDeal Prototype 1'' will evolve into a decentralized network of providers (hosting, maintenance, security) selected via tenders, with initial remunerations in Rewards and Karma Tokens. ''[https://nextcloud.wikideal.net/s/~~YpBTnGaDZKkqKmd~~ Full dossier p. 22–25]''		'''Need:''' Clarify who operates what. '''Intention:''' Foundation (tax-exempt, supervised by ESA/ASF Bern) mandates the WikiDeal Association for operations. '''Conclusion:''' The operational mandate does not jeopardize the Foundation's tax-exempt status. The association ''WikiDeal Prototype 1'' will evolve into a decentralized network of providers (hosting, maintenance, security) selected via tenders, with initial remunerations in Rewards and Karma Tokens. ''[https://nextcloud.wikideal.net/s/rAZo5LmYiiajgQ7 Full dossier p. 22–25]''

	== 3. The Donation Model: Why Not a Loan? ==		== 3. The Donation Model: Why Not a Loan? ==
	'''Need:''' Establish the legal nature of contributions. '''Intention:''' Show contributions are donations (CC Art. 239): no repayment obligation, no guaranteed reward. '''Conclusion:''' Loan, security, deposit and investment qualifications are argued to be excluded; rewards are tokens of gratitude funded by subscription revenue (global cap CHF 50M). ''[https://nextcloud.wikideal.net/s/~~YpBTnGaDZKkqKmd~~ Full dossier p. 27–38]''		'''Need:''' Establish the legal nature of contributions. '''Intention:''' Show contributions are donations (CC Art. 239): no repayment obligation, no guaranteed reward. '''Conclusion:''' Loan, security, deposit and investment qualifications are argued to be excluded; rewards are tokens of gratitude funded by subscription revenue (global cap CHF 50M). ''[https://nextcloud.wikideal.net/s/rAZo5LmYiiajgQ7 Full dossier p. 27–38]''

	== 4. Contradictory Analysis: Devil's Advocate ==		== 4. Contradictory Analysis: Devil's Advocate ==
	'''Need:''' Stress-test the donation qualification. '''Intention:''' Argue the strongest opposing views (disguised loan, security, collective investment, deposit-taking). '''Conclusion:''' Each requalification fails on its own criteria; residual points flagged for the attorneys' review. ''[https://nextcloud.wikideal.net/s/~~YpBTnGaDZKkqKmd~~ Full dossier p. 39–53]''		'''Need:''' Stress-test the donation qualification. '''Intention:''' Argue the strongest opposing views (disguised loan, security, collective investment, deposit-taking). '''Conclusion:''' Each requalification fails on its own criteria; residual points flagged for the attorneys' review. ''[https://nextcloud.wikideal.net/s/rAZo5LmYiiajgQ7 Full dossier p. 39–53]''

	== 5. Swiss Tax Treatment of Contributor Rewards ==		== 5. Swiss Tax Treatment of Contributor Rewards ==
	'''Need:''' Know how rewards are taxed. '''Intention:''' Apply DBG Art. 23: Retained Rewards are taxable income of the contributor; the donation portion follows cantonal gift-tax rules. '''Conclusion:''' Clear tax treatment; contributors are informed rewards may be taxable. ''[https://nextcloud.wikideal.net/s/~~YpBTnGaDZKkqKmd~~ Full dossier p. 54–59]''		'''Need:''' Know how rewards are taxed. '''Intention:''' Apply DBG Art. 23: Retained Rewards are taxable income of the contributor; the donation portion follows cantonal gift-tax rules. '''Conclusion:''' Clear tax treatment; contributors are informed rewards may be taxable. The reward is only realised once a sufficient number of subscriptions has been acquired by users (Theo #11091). ''[https://nextcloud.wikideal.net/s/rAZo5LmYiiajgQ7 Full dossier p. 54–59]''

	== 6. VAT Positioning ==		== 6. VAT Positioning ==
	'''Need:''' Determine VAT obligations. '''Intention:''' Rely on the non-profit turnover threshold and a brokerage-commission model for platform revenue. '''Conclusion:''' No VAT liability expected at current stage; monitored via annual thresholds. ''[https://nextcloud.wikideal.net/s/~~YpBTnGaDZKkqKmd~~ Full dossier p. 60–68]''		'''Need:''' Determine VAT obligations. '''Intention:''' Rely on the non-profit turnover threshold and a brokerage-commission model for platform revenue. '''Conclusion:''' No VAT liability expected at current stage; monitored via annual thresholds. ''[https://nextcloud.wikideal.net/s/rAZo5LmYiiajgQ7 Full dossier p. 60–68]''

	== 7. Regulatory Positioning by Institution ==		== 7. Regulatory Positioning by Institution ==
	'''Need:''' Map every supervisor's view. '''Intention:''' Analyze FINMA (Sandbox, BA Art. 6(2)), FinSA Art. 36 prospectus exemptions, ESA/ASF, cantonal tax authorities. '''Conclusion:''' No banking license, no prospectus, no pre-approval required for Round 1. ''[https://nextcloud.wikideal.net/s/~~YpBTnGaDZKkqKmd~~ Full dossier p. 69–81]''		'''Need:''' Map every supervisor's view. '''Intention:''' Analyze FINMA (Sandbox, BA Art. 6(2)), FinSA Art. 36 prospectus exemptions, ESA/ASF, cantonal tax authorities. '''Conclusion:''' No banking license, no prospectus, no pre-approval required for Round 1. ''[https://nextcloud.wikideal.net/s/rAZo5LmYiiajgQ7 Full dossier p. 69–81]''

	== 8. Annual Report Indicators ==		== 8. Annual Report Indicators ==
	'''Need:''' Prove ongoing compliance. '''Intention:''' Define a compliance-evidence framework of indicators published in the annual report. '''Conclusion:''' Auditable indicators track sandbox ceiling, contributor count, reward cap and donation flows. ''[https://nextcloud.wikideal.net/s/~~YpBTnGaDZKkqKmd~~ Full dossier p. 82–87]''		'''Need:''' Prove ongoing compliance. '''Intention:''' Define a compliance-evidence framework of indicators published in the annual report. '''Conclusion:''' Auditable indicators track sandbox ceiling, contributor count, reward cap and donation flows. ''[https://nextcloud.wikideal.net/s/rAZo5LmYiiajgQ7 Full dossier p. 82–87]''

	== 9. Combined Scenario: Contribution + Gain + Re-Donation ==		== 9. Combined Scenario: Contribution + Gain + Re-Donation ==
	'''Need:''' Test the model end-to-end. '''Intention:''' Walk one contributor through donating, receiving a reward, and re-donating it. '''Conclusion:''' Each step keeps its legal qualification; no requalification arises from combining them. ''[https://nextcloud.wikideal.net/s/~~YpBTnGaDZKkqKmd~~ Full dossier p. 88–91]''		'''Need:''' Test the model end-to-end. '''Intention:''' Walk one contributor through donating, receiving a reward, and re-donating it. '''Conclusion:''' Each step keeps its legal qualification; no requalification arises from combining them. ''[https://nextcloud.wikideal.net/s/rAZo5LmYiiajgQ7 Full dossier p. 88–91]''

	== 10. International Considerations ==		== 10. International Considerations ==
	'''Need:''' Assess cross-border exposure. '''Intention:''' Summarize treatment of non-Swiss contributors and foreign regulators. '''Conclusion:''' Round 1 is Swiss-focused; international expansion needs country-specific review later. ''[https://nextcloud.wikideal.net/s/~~YpBTnGaDZKkqKmd~~ Full dossier p. 92–93]''		'''Need:''' Assess cross-border exposure. '''Intention:''' Summarize treatment of non-Swiss contributors and foreign regulators. '''Conclusion:''' Round 1 is Swiss-focused; international expansion needs country-specific review later. ''[https://nextcloud.wikideal.net/s/rAZo5LmYiiajgQ7 Full dossier p. 92–93]''

	== 11. Recommendations ==		== 11. Recommendations ==
	'''Need:''' Define next steps. '''Intention:''' Submit a series of questions based on this study to attorneys (avis de droit) covering tax, financial-market and foundation law. '''Conclusion:''' Proceed with Stage 1A now; legal opinions refine democratic transition, support percentages, gain taxation, utility tokens and individual contracts before Round 2. ''[https://nextcloud.wikideal.net/s/~~YpBTnGaDZKkqKmd~~ Full dossier p. 94–96]''		'''Need:''' Define next steps. '''Intention:''' Submit a series of questions based on this study to attorneys (avis de droit) covering tax, financial-market and foundation law. '''Conclusion:''' Proceed with Stage 1A now; legal opinions refine democratic transition, support percentages, gain taxation, utility tokens and individual contracts before Round 2. ''[https://nextcloud.wikideal.net/s/rAZo5LmYiiajgQ7 Full dossier p. 94–96]''

	== Appendices A–B: Legal References ==		== Appendices A–B: Legal References ==
	'''Need:''' Ground every claim in law. '''Intention:''' Detail the top 10 legal references and index all cited provisions. '''Conclusion:''' Complete citation base (CC, BA, FinSA, CISA, DBG, VAT Act) ready for attorney review. ''[https://nextcloud.wikideal.net/s/~~YpBTnGaDZKkqKmd~~ Full dossier p. 97–112]''		'''Need:''' Ground every claim in law. '''Intention:''' Detail the top 10 legal references and index all cited provisions. '''Conclusion:''' Complete citation base (CC, BA, FinSA, CISA, DBG, VAT Act) ready for attorney review. ''[https://nextcloud.wikideal.net/s/rAZo5LmYiiajgQ7 Full dossier p. 97–112]''

	== Appendix C: Financial Contribution Report v3.5 ==		== Appendix C: Financial Contribution Report v3.5 ==
	'''Need:''' Explain the full financial model to contributors. '''Intention:''' Cover the contribution framework, subscriptions, bonding curve, Exit to Community, comparative study, dev plan and costs, plus FAQ. '''Conclusion:''' Self-contained contributor-facing report; the operational companion to the legal study. ''[https://nextcloud.wikideal.net/s/~~YpBTnGaDZKkqKmd~~ Full dossier p. 113–154]''		'''Need:''' Explain the full financial model to contributors. '''Intention:''' Cover the contribution framework, subscriptions, bonding curve, Exit to Community, comparative study, dev plan and costs, plus FAQ. '''Conclusion:''' Self-contained contributor-facing report; the operational companion to the legal study. ''[https://nextcloud.wikideal.net/s/rAZo5LmYiiajgQ7 Full dossier p. 113–154]''

			== Related Pages ==
			* [[Gov/en/Portal:Economy/Rewards-Explained\|Rewards Explained (FAQ)]]
			* [[Gov/en/Portal:Economy/Cashout-Mechanism\|Cashout Mechanism]]
			* [https://aidev.wikideal.net/mockups/latest/funding-donation-agreement.html Donor contract (draft mockup)]
			* Full dossier: Related Pages section, [https://nextcloud.wikideal.net/s/rAZo5LmYiiajgQ7 p. 155–156]

	----		----
	''Summary generated 2026-07-19 from study v3.6.4 (rev ~~2508~~ EN / ~~2509~~ FR, incl. corrections #11081, #11083). Full bilingual PDF (~~154~~ p., EN/FR alternating sections): [https://nextcloud.wikideal.net/s/~~YpBTnGaDZKkqKmd~~ download]. Not tax or legal advice.''		''Summary generated 2026-07-19 from study v3.6.4 (rev 2512 EN / 2513 FR, incl. corrections #11081, #11083, #11091). Full bilingual PDF (156 p., EN/FR alternating sections): [https://nextcloud.wikideal.net/s/rAZo5LmYiiajgQ7 download]. Not tax or legal advice.''

← Older revision		Revision as of 17:51, 19 July 2026
Line 1:		Line 1:
	{{AI Disclaimer}}		{{AI Disclaimer}}
	'''Fiscal-Study — Executive Summary''' · Source: [[Gov/en/Portal:Transparency/Fiscal-Study]] (study v3.6.4, June 2026) · Full bilingual PDF: [https://nextcloud.wikideal.net/s/~~RGNkPkj5oxrbLpm~~ Fiscal-Study_v1.~~1_2026~~-07-19.pdf]		'''Fiscal-Study — Executive Summary''' · Source: [[Gov/en/Portal:Transparency/Fiscal-Study]] (study v3.6.4, June 2026) · Full bilingual PDF: [https://nextcloud.wikideal.net/s/YpBTnGaDZKkqKmd Fiscal-Study_v1.2_2026-07-19.pdf]

	__TOC__		__TOC__

	== Recommendation ==		== Recommendation ==
	'''Need:''' Confirm WikiDeal can legally start fundraising. '''Intention:''' Qualify contributions as donations-with-reward (CC Art. 239) and submit the study to licensed attorneys for formal legal opinions. '''Conclusion:''' Fundraising can start immediately; the first CHF 200,000 tranche (Stage 1A) carries risk close to zero, with legal review run in parallel. ''[https://nextcloud.wikideal.net/s/~~RGNkPkj5oxrbLpm~~ Full dossier p. 6–9]''		'''Need:''' Confirm WikiDeal can legally start fundraising. '''Intention:''' Qualify contributions as donations-with-reward (CC Art. 239) and submit the study to licensed attorneys for formal legal opinions. '''Conclusion:''' Fundraising can start immediately; the first CHF 200,000 tranche (Stage 1A) carries risk close to zero, with legal review run in parallel. ''[https://nextcloud.wikideal.net/s/YpBTnGaDZKkqKmd Full dossier p. 6–9]''

	== Platform Deprivatization Mechanism ==		== Platform Deprivatization Mechanism ==
	'''Need:''' Explain why WikiDeal's model is generic and reusable. '''Intention:''' Describe a mechanism to transfer platforms from private ownership to commons governance. '''Conclusion:''' The donation-funded, exit-to-community model is a replicable template for platform deprivatization. ''[https://nextcloud.wikideal.net/s/~~RGNkPkj5oxrbLpm~~ Full dossier p. 10–17]''		'''Need:''' Explain why WikiDeal's model is generic and reusable. '''Intention:''' Describe a mechanism to transfer platforms from private ownership to commons governance. '''Conclusion:''' The donation-funded, exit-to-community model is a replicable template for platform deprivatization. ''[https://nextcloud.wikideal.net/s/YpBTnGaDZKkqKmd Full dossier p. 10–17]''

	== 1. Purpose and Scope ==		== 1. Purpose and Scope ==
	'''Need:''' Define what the study covers. '''Intention:''' Analyze Swiss fiscal and regulatory treatment of the WikiDeal financial management system under Ynternet.org Foundation (Geneva, tax-exempt). '''Conclusion:''' Scope covers donations, rewards, VAT, and regulatory positioning for Round 1 (CHF 1M). ''[https://nextcloud.wikideal.net/s/~~RGNkPkj5oxrbLpm~~ Full dossier p. 18–21]''		'''Need:''' Define what the study covers. '''Intention:''' Analyze Swiss fiscal and regulatory treatment of the WikiDeal financial management system under Ynternet.org Foundation (Geneva, tax-exempt). '''Conclusion:''' Scope covers donations, rewards, VAT, and regulatory positioning for Round 1 (CHF 1M). ''[https://nextcloud.wikideal.net/s/YpBTnGaDZKkqKmd Full dossier p. 18–21]''

	== 2. Organizational Structure ==		== 2. Organizational Structure ==
	'''Need:''' Clarify who operates what. '''Intention:''' Foundation (tax-exempt, supervised by ESA/ASF Bern) mandates the WikiDeal Association for operations. '''Conclusion:''' The operational mandate does not jeopardize the Foundation's tax-exempt status. ''[https://nextcloud.wikideal.net/s/~~RGNkPkj5oxrbLpm~~ Full dossier p. 22–25]''		'''Need:''' Clarify who operates what. '''Intention:''' Foundation (tax-exempt, supervised by ESA/ASF Bern) mandates the WikiDeal Association for operations. '''Conclusion:''' The operational mandate does not jeopardize the Foundation's tax-exempt status. The association ''WikiDeal Prototype 1'' will evolve into a decentralized network of providers (hosting, maintenance, security) selected via tenders, with initial remunerations in Rewards and Karma Tokens. ''[https://nextcloud.wikideal.net/s/YpBTnGaDZKkqKmd Full dossier p. 22–25]''

	== 3. The Donation Model: Why Not a Loan? ==		== 3. The Donation Model: Why Not a Loan? ==
	'''Need:''' Establish the legal nature of contributions. '''Intention:''' Show contributions are donations (CC Art. 239): no repayment obligation, no guaranteed reward. '''Conclusion:''' Loan, security, deposit and investment qualifications are argued to be excluded; rewards are tokens of gratitude funded by subscription revenue (global cap CHF 50M). ''[https://nextcloud.wikideal.net/s/~~RGNkPkj5oxrbLpm~~ Full dossier p. ~~26–37~~]''		'''Need:''' Establish the legal nature of contributions. '''Intention:''' Show contributions are donations (CC Art. 239): no repayment obligation, no guaranteed reward. '''Conclusion:''' Loan, security, deposit and investment qualifications are argued to be excluded; rewards are tokens of gratitude funded by subscription revenue (global cap CHF 50M). ''[https://nextcloud.wikideal.net/s/YpBTnGaDZKkqKmd Full dossier p. 27–38]''

	== 4. Contradictory Analysis: Devil's Advocate ==		== 4. Contradictory Analysis: Devil's Advocate ==
	'''Need:''' Stress-test the donation qualification. '''Intention:''' Argue the strongest opposing views (disguised loan, security, collective investment, deposit-taking). '''Conclusion:''' Each requalification fails on its own criteria; residual points flagged for the attorneys' review. ''[https://nextcloud.wikideal.net/s/~~RGNkPkj5oxrbLpm~~ Full dossier p. ~~38–52~~]''		'''Need:''' Stress-test the donation qualification. '''Intention:''' Argue the strongest opposing views (disguised loan, security, collective investment, deposit-taking). '''Conclusion:''' Each requalification fails on its own criteria; residual points flagged for the attorneys' review. ''[https://nextcloud.wikideal.net/s/YpBTnGaDZKkqKmd Full dossier p. 39–53]''

	== 5. Swiss Tax Treatment of Contributor Rewards ==		== 5. Swiss Tax Treatment of Contributor Rewards ==
	'''Need:''' Know how rewards are taxed. '''Intention:''' Apply DBG Art. 23: Retained Rewards are taxable income of the contributor; the donation portion follows cantonal gift-tax rules. '''Conclusion:''' Clear tax treatment; contributors are informed rewards may be taxable. ''[https://nextcloud.wikideal.net/s/~~RGNkPkj5oxrbLpm~~ Full dossier p. ~~53–58~~]''		'''Need:''' Know how rewards are taxed. '''Intention:''' Apply DBG Art. 23: Retained Rewards are taxable income of the contributor; the donation portion follows cantonal gift-tax rules. '''Conclusion:''' Clear tax treatment; contributors are informed rewards may be taxable. ''[https://nextcloud.wikideal.net/s/YpBTnGaDZKkqKmd Full dossier p. 54–59]''

	== 6. VAT Positioning ==		== 6. VAT Positioning ==
	'''Need:''' Determine VAT obligations. '''Intention:''' Rely on the non-profit turnover threshold and a brokerage-commission model for platform revenue. '''Conclusion:''' No VAT liability expected at current stage; monitored via annual thresholds. ''[https://nextcloud.wikideal.net/s/~~RGNkPkj5oxrbLpm~~ Full dossier p. ~~59–67~~]''		'''Need:''' Determine VAT obligations. '''Intention:''' Rely on the non-profit turnover threshold and a brokerage-commission model for platform revenue. '''Conclusion:''' No VAT liability expected at current stage; monitored via annual thresholds. ''[https://nextcloud.wikideal.net/s/YpBTnGaDZKkqKmd Full dossier p. 60–68]''

	== 7. Regulatory Positioning by Institution ==		== 7. Regulatory Positioning by Institution ==
	'''Need:''' Map every supervisor's view. '''Intention:''' Analyze FINMA (Sandbox, BA Art. 6(2)), FinSA Art. 36 prospectus exemptions, ESA/ASF, cantonal tax authorities. '''Conclusion:''' No banking license, no prospectus, no pre-approval required for Round 1. ''[https://nextcloud.wikideal.net/s/~~RGNkPkj5oxrbLpm~~ Full dossier p. ~~68–80~~]''		'''Need:''' Map every supervisor's view. '''Intention:''' Analyze FINMA (Sandbox, BA Art. 6(2)), FinSA Art. 36 prospectus exemptions, ESA/ASF, cantonal tax authorities. '''Conclusion:''' No banking license, no prospectus, no pre-approval required for Round 1. ''[https://nextcloud.wikideal.net/s/YpBTnGaDZKkqKmd Full dossier p. 69–81]''

	== 8. Annual Report Indicators ==		== 8. Annual Report Indicators ==
	'''Need:''' Prove ongoing compliance. '''Intention:''' Define a compliance-evidence framework of indicators published in the annual report. '''Conclusion:''' Auditable indicators track sandbox ceiling, contributor count, reward cap and donation flows. ''[https://nextcloud.wikideal.net/s/~~RGNkPkj5oxrbLpm~~ Full dossier p. ~~81–86~~]''		'''Need:''' Prove ongoing compliance. '''Intention:''' Define a compliance-evidence framework of indicators published in the annual report. '''Conclusion:''' Auditable indicators track sandbox ceiling, contributor count, reward cap and donation flows. ''[https://nextcloud.wikideal.net/s/YpBTnGaDZKkqKmd Full dossier p. 82–87]''

	== 9. Combined Scenario: Contribution + Gain + Re-Donation ==		== 9. Combined Scenario: Contribution + Gain + Re-Donation ==
	'''Need:''' Test the model end-to-end. '''Intention:''' Walk one contributor through donating, receiving a reward, and re-donating it. '''Conclusion:''' Each step keeps its legal qualification; no requalification arises from combining them. ''[https://nextcloud.wikideal.net/s/~~RGNkPkj5oxrbLpm~~ Full dossier p. ~~87–90~~]''		'''Need:''' Test the model end-to-end. '''Intention:''' Walk one contributor through donating, receiving a reward, and re-donating it. '''Conclusion:''' Each step keeps its legal qualification; no requalification arises from combining them. ''[https://nextcloud.wikideal.net/s/YpBTnGaDZKkqKmd Full dossier p. 88–91]''

	== 10. International Considerations ==		== 10. International Considerations ==
	'''Need:''' Assess cross-border exposure. '''Intention:''' Summarize treatment of non-Swiss contributors and foreign regulators. '''Conclusion:''' Round 1 is Swiss-focused; international expansion needs country-specific review later. ''[https://nextcloud.wikideal.net/s/~~RGNkPkj5oxrbLpm~~ Full dossier p. ~~91–92~~]''		'''Need:''' Assess cross-border exposure. '''Intention:''' Summarize treatment of non-Swiss contributors and foreign regulators. '''Conclusion:''' Round 1 is Swiss-focused; international expansion needs country-specific review later. ''[https://nextcloud.wikideal.net/s/YpBTnGaDZKkqKmd Full dossier p. 92–93]''

	== 11. Recommendations ==		== 11. Recommendations ==
	'''Need:''' Define next steps. '''Intention:''' Submit a series of questions based on this study to attorneys (avis de droit) covering tax, financial-market and foundation law. '''Conclusion:''' Proceed with Stage 1A now; legal opinions refine democratic transition, support percentages, gain taxation, utility tokens and individual contracts before Round 2. ''[https://nextcloud.wikideal.net/s/~~RGNkPkj5oxrbLpm~~ Full dossier p. ~~93–95~~]''		'''Need:''' Define next steps. '''Intention:''' Submit a series of questions based on this study to attorneys (avis de droit) covering tax, financial-market and foundation law. '''Conclusion:''' Proceed with Stage 1A now; legal opinions refine democratic transition, support percentages, gain taxation, utility tokens and individual contracts before Round 2. ''[https://nextcloud.wikideal.net/s/YpBTnGaDZKkqKmd Full dossier p. 94–96]''

	== Appendices A–B: Legal References ==		== Appendices A–B: Legal References ==
	'''Need:''' Ground every claim in law. '''Intention:''' Detail the top 10 legal references and index all cited provisions. '''Conclusion:''' Complete citation base (CC, BA, FinSA, CISA, DBG, VAT Act) ready for attorney review. ''[https://nextcloud.wikideal.net/s/~~RGNkPkj5oxrbLpm~~ Full dossier p. ~~96–111~~]''		'''Need:''' Ground every claim in law. '''Intention:''' Detail the top 10 legal references and index all cited provisions. '''Conclusion:''' Complete citation base (CC, BA, FinSA, CISA, DBG, VAT Act) ready for attorney review. ''[https://nextcloud.wikideal.net/s/YpBTnGaDZKkqKmd Full dossier p. 97–112]''

	== Appendix C: Financial Contribution Report v3.5 ==		== Appendix C: Financial Contribution Report v3.5 ==
	'''Need:''' Explain the full financial model to contributors. '''Intention:''' Cover the contribution framework, subscriptions, bonding curve, Exit to Community, comparative study, dev plan and costs, plus FAQ. '''Conclusion:''' Self-contained contributor-facing report; the operational companion to the legal study. ''[https://nextcloud.wikideal.net/s/~~RGNkPkj5oxrbLpm~~ Full dossier p. ~~112–153~~]''		'''Need:''' Explain the full financial model to contributors. '''Intention:''' Cover the contribution framework, subscriptions, bonding curve, Exit to Community, comparative study, dev plan and costs, plus FAQ. '''Conclusion:''' Self-contained contributor-facing report; the operational companion to the legal study. ''[https://nextcloud.wikideal.net/s/YpBTnGaDZKkqKmd Full dossier p. 113–154]''

	----		----
	''Summary generated 2026-07-19 from study v3.6.4 (rev ~~2504~~ EN / ~~2505~~ FR, incl. corrections #11081). Full bilingual PDF (~~153~~ p., EN/FR alternating sections): [https://nextcloud.wikideal.net/s/~~RGNkPkj5oxrbLpm~~ download]. Not tax or legal advice.''		''Summary generated 2026-07-19 from study v3.6.4 (rev 2508 EN / 2509 FR, incl. corrections #11081, #11083). Full bilingual PDF (154 p., EN/FR alternating sections): [https://nextcloud.wikideal.net/s/YpBTnGaDZKkqKmd download]. Not tax or legal advice.''

← Older revision		Revision as of 17:49, 19 July 2026
Line 1:		Line 1:
	{{AI Disclaimer}}		{{AI Disclaimer}}
	'''Fiscal-Study — Executive Summary''' · Source: [[Gov/en/Portal:Transparency/Fiscal-Study]] (study v3.6.4, June 2026) · Full bilingual PDF: [https://nextcloud.wikideal.net/s/~~Brf9WYnN7PLnrEY~~ Fiscal-Study_v1.~~0_2026~~-07-19.pdf]		'''Fiscal-Study — Executive Summary''' · Source: [[Gov/en/Portal:Transparency/Fiscal-Study]] (study v3.6.4, June 2026) · Full bilingual PDF: [https://nextcloud.wikideal.net/s/RGNkPkj5oxrbLpm Fiscal-Study_v1.1_2026-07-19.pdf]

	__TOC__		__TOC__

	== Recommendation ==		== Recommendation ==
	'''Need:''' Confirm WikiDeal can legally start fundraising. '''Intention:''' Qualify contributions as donations-with-reward (CC Art. 239) and submit the study to licensed attorneys for formal legal opinions. '''Conclusion:''' Fundraising can start immediately; the first CHF 200,000 tranche (Stage 1A) carries risk close to zero, with legal review run in parallel. ''[https://nextcloud.wikideal.net/s/~~Brf9WYnN7PLnrEY~~ Full dossier p. 6–9]''		'''Need:''' Confirm WikiDeal can legally start fundraising. '''Intention:''' Qualify contributions as donations-with-reward (CC Art. 239) and submit the study to licensed attorneys for formal legal opinions. '''Conclusion:''' Fundraising can start immediately; the first CHF 200,000 tranche (Stage 1A) carries risk close to zero, with legal review run in parallel. ''[https://nextcloud.wikideal.net/s/RGNkPkj5oxrbLpm Full dossier p. 6–9]''

	== Platform Deprivatization Mechanism ==		== Platform Deprivatization Mechanism ==
	'''Need:''' Explain why WikiDeal's model is generic and reusable. '''Intention:''' Describe a mechanism to transfer platforms from private ownership to commons governance. '''Conclusion:''' The donation-funded, exit-to-community model is a replicable template for platform deprivatization. ''[https://nextcloud.wikideal.net/s/~~Brf9WYnN7PLnrEY~~ Full dossier p. 10–17]''		'''Need:''' Explain why WikiDeal's model is generic and reusable. '''Intention:''' Describe a mechanism to transfer platforms from private ownership to commons governance. '''Conclusion:''' The donation-funded, exit-to-community model is a replicable template for platform deprivatization. ''[https://nextcloud.wikideal.net/s/RGNkPkj5oxrbLpm Full dossier p. 10–17]''

	== 1. Purpose and Scope ==		== 1. Purpose and Scope ==
	'''Need:''' Define what the study covers. '''Intention:''' Analyze Swiss fiscal and regulatory treatment of the WikiDeal financial management system under Ynternet.org Foundation (Geneva, tax-exempt). '''Conclusion:''' Scope covers donations, rewards, VAT, and regulatory positioning for Round 1 (CHF 1M). ''[https://nextcloud.wikideal.net/s/~~Brf9WYnN7PLnrEY~~ Full dossier p. 18–21]''		'''Need:''' Define what the study covers. '''Intention:''' Analyze Swiss fiscal and regulatory treatment of the WikiDeal financial management system under Ynternet.org Foundation (Geneva, tax-exempt). '''Conclusion:''' Scope covers donations, rewards, VAT, and regulatory positioning for Round 1 (CHF 1M). ''[https://nextcloud.wikideal.net/s/RGNkPkj5oxrbLpm Full dossier p. 18–21]''

	== 2. Organizational Structure ==		== 2. Organizational Structure ==
	'''Need:''' Clarify who operates what. '''Intention:''' Foundation (tax-exempt, supervised by ESA/ASF Bern) mandates the WikiDeal Association for operations. '''Conclusion:''' The operational mandate does not jeopardize the Foundation's tax-exempt status. ''[https://nextcloud.wikideal.net/s/~~Brf9WYnN7PLnrEY~~ Full dossier p. 22–25]''		'''Need:''' Clarify who operates what. '''Intention:''' Foundation (tax-exempt, supervised by ESA/ASF Bern) mandates the WikiDeal Association for operations. '''Conclusion:''' The operational mandate does not jeopardize the Foundation's tax-exempt status. ''[https://nextcloud.wikideal.net/s/RGNkPkj5oxrbLpm Full dossier p. 22–25]''

	== 3. The Donation Model: Why Not a Loan? ==		== 3. The Donation Model: Why Not a Loan? ==
	'''Need:''' Establish the legal nature of contributions. '''Intention:''' Show contributions are donations (CC Art. 239): no repayment obligation, no guaranteed reward. '''Conclusion:''' Loan, security, deposit and investment qualifications are argued to be excluded; rewards are tokens of gratitude funded by subscription revenue (global cap CHF 50M). ''[https://nextcloud.wikideal.net/s/~~Brf9WYnN7PLnrEY~~ Full dossier p. 26–37]''		'''Need:''' Establish the legal nature of contributions. '''Intention:''' Show contributions are donations (CC Art. 239): no repayment obligation, no guaranteed reward. '''Conclusion:''' Loan, security, deposit and investment qualifications are argued to be excluded; rewards are tokens of gratitude funded by subscription revenue (global cap CHF 50M). ''[https://nextcloud.wikideal.net/s/RGNkPkj5oxrbLpm Full dossier p. 26–37]''

	== 4. Contradictory Analysis: Devil's Advocate ==		== 4. Contradictory Analysis: Devil's Advocate ==
	'''Need:''' Stress-test the donation qualification. '''Intention:''' Argue the strongest opposing views (disguised loan, security, collective investment, deposit-taking). '''Conclusion:''' Each requalification fails on its own criteria; residual points flagged for the attorneys' review. ''[https://nextcloud.wikideal.net/s/~~Brf9WYnN7PLnrEY~~ Full dossier p. 38–52]''		'''Need:''' Stress-test the donation qualification. '''Intention:''' Argue the strongest opposing views (disguised loan, security, collective investment, deposit-taking). '''Conclusion:''' Each requalification fails on its own criteria; residual points flagged for the attorneys' review. ''[https://nextcloud.wikideal.net/s/RGNkPkj5oxrbLpm Full dossier p. 38–52]''

	== 5. Swiss Tax Treatment of Contributor Rewards ==		== 5. Swiss Tax Treatment of Contributor Rewards ==
	'''Need:''' Know how rewards are taxed. '''Intention:''' Apply DBG Art. 23: Retained Rewards are taxable income of the contributor; the donation portion follows cantonal gift-tax rules. '''Conclusion:''' Clear tax treatment; contributors are informed rewards may be taxable. ''[https://nextcloud.wikideal.net/s/~~Brf9WYnN7PLnrEY~~ Full dossier p. 53–58]''		'''Need:''' Know how rewards are taxed. '''Intention:''' Apply DBG Art. 23: Retained Rewards are taxable income of the contributor; the donation portion follows cantonal gift-tax rules. '''Conclusion:''' Clear tax treatment; contributors are informed rewards may be taxable. ''[https://nextcloud.wikideal.net/s/RGNkPkj5oxrbLpm Full dossier p. 53–58]''

	== 6. VAT Positioning ==		== 6. VAT Positioning ==
	'''Need:''' Determine VAT obligations. '''Intention:''' Rely on the non-profit turnover threshold and a brokerage-commission model for platform revenue. '''Conclusion:''' No VAT liability expected at current stage; monitored via annual thresholds. ''[https://nextcloud.wikideal.net/s/~~Brf9WYnN7PLnrEY~~ Full dossier p. 59–67]''		'''Need:''' Determine VAT obligations. '''Intention:''' Rely on the non-profit turnover threshold and a brokerage-commission model for platform revenue. '''Conclusion:''' No VAT liability expected at current stage; monitored via annual thresholds. ''[https://nextcloud.wikideal.net/s/RGNkPkj5oxrbLpm Full dossier p. 59–67]''

	== 7. Regulatory Positioning by Institution ==		== 7. Regulatory Positioning by Institution ==
	'''Need:''' Map every supervisor's view. '''Intention:''' Analyze FINMA (Sandbox, BA Art. 6(2)), FinSA Art. 36 prospectus exemptions, ESA/ASF, cantonal tax authorities. '''Conclusion:''' No banking license, no prospectus, no pre-approval required for Round 1. ''[https://nextcloud.wikideal.net/s/~~Brf9WYnN7PLnrEY~~ Full dossier p. 68–80]''		'''Need:''' Map every supervisor's view. '''Intention:''' Analyze FINMA (Sandbox, BA Art. 6(2)), FinSA Art. 36 prospectus exemptions, ESA/ASF, cantonal tax authorities. '''Conclusion:''' No banking license, no prospectus, no pre-approval required for Round 1. ''[https://nextcloud.wikideal.net/s/RGNkPkj5oxrbLpm Full dossier p. 68–80]''

	== 8. Annual Report Indicators ==		== 8. Annual Report Indicators ==
	'''Need:''' Prove ongoing compliance. '''Intention:''' Define a compliance-evidence framework of indicators published in the annual report. '''Conclusion:''' Auditable indicators track sandbox ceiling, contributor count, reward cap and donation flows. ''[https://nextcloud.wikideal.net/s/~~Brf9WYnN7PLnrEY~~ Full dossier p. 81–86]''		'''Need:''' Prove ongoing compliance. '''Intention:''' Define a compliance-evidence framework of indicators published in the annual report. '''Conclusion:''' Auditable indicators track sandbox ceiling, contributor count, reward cap and donation flows. ''[https://nextcloud.wikideal.net/s/RGNkPkj5oxrbLpm Full dossier p. 81–86]''

	== 9. Combined Scenario: Contribution + Gain + Re-Donation ==		== 9. Combined Scenario: Contribution + Gain + Re-Donation ==
	'''Need:''' Test the model end-to-end. '''Intention:''' Walk one contributor through donating, receiving a reward, and re-donating it. '''Conclusion:''' Each step keeps its legal qualification; no requalification arises from combining them. ''[https://nextcloud.wikideal.net/s/~~Brf9WYnN7PLnrEY~~ Full dossier p. 87–90]''		'''Need:''' Test the model end-to-end. '''Intention:''' Walk one contributor through donating, receiving a reward, and re-donating it. '''Conclusion:''' Each step keeps its legal qualification; no requalification arises from combining them. ''[https://nextcloud.wikideal.net/s/RGNkPkj5oxrbLpm Full dossier p. 87–90]''

	== 10. International Considerations ==		== 10. International Considerations ==
	'''Need:''' Assess cross-border exposure. '''Intention:''' Summarize treatment of non-Swiss contributors and foreign regulators. '''Conclusion:''' Round 1 is Swiss-focused; international expansion needs country-specific review later. ''[https://nextcloud.wikideal.net/s/~~Brf9WYnN7PLnrEY~~ Full dossier p. 91–92]''		'''Need:''' Assess cross-border exposure. '''Intention:''' Summarize treatment of non-Swiss contributors and foreign regulators. '''Conclusion:''' Round 1 is Swiss-focused; international expansion needs country-specific review later. ''[https://nextcloud.wikideal.net/s/RGNkPkj5oxrbLpm Full dossier p. 91–92]''

	== 11. Recommendations ==		== 11. Recommendations ==
	'''Need:''' Define next steps. '''Intention:''' Submit a series of questions based on this study to attorneys (avis de droit) covering tax, financial-market and foundation law. '''Conclusion:''' Proceed with Stage 1A now; legal opinions refine democratic transition, support percentages, gain taxation, utility tokens and individual contracts before Round 2. ''[https://nextcloud.wikideal.net/s/~~Brf9WYnN7PLnrEY~~ Full dossier p. 93–95]''		'''Need:''' Define next steps. '''Intention:''' Submit a series of questions based on this study to attorneys (avis de droit) covering tax, financial-market and foundation law. '''Conclusion:''' Proceed with Stage 1A now; legal opinions refine democratic transition, support percentages, gain taxation, utility tokens and individual contracts before Round 2. ''[https://nextcloud.wikideal.net/s/RGNkPkj5oxrbLpm Full dossier p. 93–95]''

	== Appendices A–B: Legal References ==		== Appendices A–B: Legal References ==
	'''Need:''' Ground every claim in law. '''Intention:''' Detail the top 10 legal references and index all cited provisions. '''Conclusion:''' Complete citation base (CC, BA, FinSA, CISA, DBG, VAT Act) ready for attorney review. ''[https://nextcloud.wikideal.net/s/~~Brf9WYnN7PLnrEY~~ Full dossier p. 96–111]''		'''Need:''' Ground every claim in law. '''Intention:''' Detail the top 10 legal references and index all cited provisions. '''Conclusion:''' Complete citation base (CC, BA, FinSA, CISA, DBG, VAT Act) ready for attorney review. ''[https://nextcloud.wikideal.net/s/RGNkPkj5oxrbLpm Full dossier p. 96–111]''

	== Appendix C: Financial Contribution Report v3.5 ==		== Appendix C: Financial Contribution Report v3.5 ==
	'''Need:''' Explain the full financial model to contributors. '''Intention:''' Cover the contribution framework, subscriptions, bonding curve, Exit to Community, comparative study, dev plan and costs, plus FAQ. '''Conclusion:''' Self-contained contributor-facing report; the operational companion to the legal study. ''[https://nextcloud.wikideal.net/s/~~Brf9WYnN7PLnrEY~~ Full dossier p. 112–153]''		'''Need:''' Explain the full financial model to contributors. '''Intention:''' Cover the contribution framework, subscriptions, bonding curve, Exit to Community, comparative study, dev plan and costs, plus FAQ. '''Conclusion:''' Self-contained contributor-facing report; the operational companion to the legal study. ''[https://nextcloud.wikideal.net/s/RGNkPkj5oxrbLpm Full dossier p. 112–153]''

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	''Summary generated 2026-07-19 from study v3.6.4. Full bilingual PDF (153 p., EN/FR alternating sections): [https://nextcloud.wikideal.net/s/~~Brf9WYnN7PLnrEY~~ download]. Not tax or legal advice.''		''Summary generated 2026-07-19 from study v3.6.4 (rev 2504 EN / 2505 FR, incl. corrections #11081). Full bilingual PDF (153 p., EN/FR alternating sections): [https://nextcloud.wikideal.net/s/RGNkPkj5oxrbLpm download]. Not tax or legal advice.''