Switzerland

However, parliamentary groups do receive some public funding.
Cf: Loi fédérale 171.21 sur les moyens alloués aux membres de l’Assemblée fédérale et sur les contributions allouées aux groupes

A few cantons, such as Geneva and Fribourg, grant public subsidies to parties and/or partial reimbursement of campaign expenditures.
OSCE/ODIHR (2019) Swiss Confederation, Federal Assembly Elections, 20 October 2019. OSCE/ODIHR Needs Assessment Mission Report. OSCE/ODIHR, Warsaw.

Cf: Loi fédérale 171.21 sur les moyens alloués aux membres de l’Assemblée fédérale et sur les contributions allouées aux groupes; OSCE/ODIHR (2019) Swiss Confederation, Federal Assembly Elections, 20 October 2019. OSCE/ODIHR Needs Assessment Mission Report. OSCE/ODIHR, Warsaw.

Tax deductions for donations to political parties.

GRECO, Third Evaluation Round, Evaluation Report  on Switzerland Transparency of Political Party Funding  (Theme II), 2011. GRECO, Strasbourg

Article 281, Criminal Code, 1937: Any person who offers, promises, or gives a voter or arranges for a voter to be given a gift or other advantage in return for voting in a particular way, or in return for signing or refusing to sign a request for a referendum or an initiative, any person who offers, promises, or gives a voter or arranges for a voter to be given a gift or other advantage in return for not participating in an election or vote, and any person who as a voter secures the promise of or arranges for himself to be given such an advantage, is liable to a custodial sentence not exceeding three years or to a monetary penalty.

Ban on political advertising in broadcast media but not in print and digital media.

Article 10(1)d, Federal Act on Radio and Television 784.40, 2006

Parliamentary groups must declare to the competent authority all sources of financing and notably all annual monetary and in-kind donations above CHF 15,000 per donor.

Deputies at the Federal Assembly who do not belong to a parliamentary group must declare to the competent institution all annual monetary and in-kind donations above CHF 15,000 per donor .

Article 76b, Federal Law on Political Rights, 1976 as amended in 2021
"1 Les partis politiques représentés à l’Assemblée fédérale doivent déclarer leur financement.
2 Ils s’acquittent de ce devoir en fournissant les indications suivantes à l’autorité compétente:
a. leurs recettes;
b. tout avantage économique leur ayant été octroyé volontairement (libéralité monétaire et non-monétaire) dont la valeur dépasse 15 000 francs par auteur de la libéralité et par année;
c. les contributions des élus et autres titulaires de mandats."

If more than CHF 50,000 are spent on voting campaigns and electoral campaigns, the budgeted revenues, the final statement of revenues and all donations (monetary and in-kind) exceeding CHF 15,000 per author and in the 12 months prior to the vote or election day must be declared. The budgeted income must be provided 45 days before the vote or  election day and the final statement on income and donations 60 days after the vote or the election. Not applicable to the Council of States election.

Article 76c, Federal Law on Political Rights, 1976 as amended in 2021

If more than CHF 50,000 are spent on voting campaigns and electoral campaigns, the budgeted revenues, the final statement of revenues and all donations (monetary and in-kind) exceeding CHF 15,000 per author and in the 12 months prior to the vote or election day must be declared. The budgeted income must be provided 45 days before the vote or  election day and the final statement on income and donations 60 days after the vote or the election. Not applicable to the Council of States election.

Article 76c, Federal Law on Political Rights, 1976 as amended in 2021

Natural or legal persons campaigning for the election of a member of the Council of States and who spent more than CHF 50,000 for this purpose must provide a final statement on income and declare all the monetary and in-kind donations exceeding CHF 15,000.

Article 76c(3), Federal Law on Political Rights, 1976 as amended in 2021

Campaign finance reports are published within 15 days fro their receipt by the competent authority and donations above the publication threshold, i.e. CHF 15,000 are published as they are declared to the competent body.

Article 76f, Federal Law on Political Rights, 1976 as amended in 2021

For monetary and in-kind donations above CHF 15,000, the name and residence of the natural person or the name and registered office of the legal person must be reported.

Article 76d(4), Federal Law on Political Rights, 1976 as amended in 2021

Article 76e, Federal Law on Political Rights, 1976 as amended in 2021

Violation of political finance rules can result in a fine of up to CHF 40,000

Article 76j, Federal Law on Political Rights, 1976 as amended in 2021