Financial equalization (Switzerland)

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The financial compensation in Switzerland happens between:

  • the individual cantons in Switzerland and the federal government (national financial equalization) in order to be able to support cantons that are worse off due to resources, geographic-topographical and socio-demographic differences. This compensation is intended to strengthen the cantons' financial autonomy, to reduce the differences in the tax burden between the cantons and to ensure that the burden is balanced between the cantons.

As also between:

In Switzerland, the municipalities with limited autonomy usually also have a certain tax sovereignty in the form of a tax rate . In order to support less taxable municipalities, the financial equalization scheme in most cantons is intended to ensure “balanced conditions in the tax burden of the municipalities” (as for example / especially also Article 136 of the Solothurn canton constitution writes).

The net contributors are called donor communities, donor cantons, the net recipients are called recipient communities, recipient cantons.

In the national equalization (cantons, federal government) the basics are regulated in the federal law on the equalization of finances and burdens and the implementing provisions in the ordinance on equalization of finances and burdens , which are both parts of the systematic collection of laws in Switzerland.

Individual evidence

  1. ↑ SR 613.2 Federal Act on Financial and Burden Equalization (FiLaG) . (As of January 1, 2008)
  2. ↑ SR 613.21 Ordinance on Financial and Burden Equalization (FiLaV) . (As of January 1, 2011)

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