Re: Children on fundraising visits
I did all types as a kid, starting around 8 I think:
Garden work for the neighbors, selling own-grown (or grown by the parents) vegetables to them, and from about age ten deliver newspapers including collect subscription fees at end of month/quarter.
Hopefully the garden work was actually help for the recipient in every case, but I wouldn't bet on it, nor that the cucumbers I sold were of better quality and/or cheaper than in the supermarket. But until about age ten that's a minor issue, the core aspect is to gain successful experience and get positive feedback, to encourage going out, to take the first step(s) to becoming a productive society member.
Personally, I would not, under any circumstances, donate to the children themselves or for something they personally gain from, without them doing some kind of work (cookies, sing, doesn't particularly matter what. Once they performed a sketch at the doorstep, and did rather well I should say). OTOH I buy every time they sell something selfmade, not so often when they sell badges (August 1st pins for example).
As for the legality:
The links posted above cover work under a strangers supervision and authority ("Weisungsbefugnis"). That differs from doing work under ones own (parent consent is assumed) or ones parents authority, with or without parent supervision. The restrictions for the latter are far less stringent, and in particular have no explicit age limit I think AFAIK.
The 2'300CHF threshold only applies to "Arbeit" in the legal sense, i.e. for work under somebodys' "Weisungsbefugnis", and above that requires social security (AHV) payments, insurance, etc. However, AHV is not due under the age of 18(or 16?) so typically not applicable to this threads odd jobs.
In theory at least, any income earned by a family member counts towards family income, is to be reported on the tax form and is taxable together with the rest of the family income - in practice though, nobody gives a damn as far as I'm aware.
I don't think risks have increased, quite the contrary - much less stuff goes wrong today, less accidents happen, than a generation ago (e.g. today about 350 deaths on swiss roads while fourty years ago death toll toll peaked at 1700 annually, and with probably less than half as many cars than today).
What probably did chang are parents' reactions in case of some mishap - but then again, maybe my own impression is also mis-interpreting reality because only hysteric reactions make headlines.