Church tax (Switzerland)

The church tax in Switzerland is a tax levied by regional churches to finance their costs.

According to the Swiss Federal Constitution of the Swiss Confederation, the cantons regulate the relationship between church and state within the framework of freedom of belief and conscience (Art. 72 para. 1 BV). For this reason, they are also entitled to regulate church taxes.

In their constitutions, the cantons define ("recognize ...") which churches enjoy a special legal status. This is accompanied by certain privileges which ultimately distinguish churches from associations. Such a privilege allows the churches to collect their membership fees through tax returns; that is, the state takes over the collection for these churches.

Individuals who are members of a church recognized by the canton are liable for church tax . Furthermore, in 18 out of 26 cantons, legal entities also have to pay this tax, which the Federal Supreme Court - in contrast to the majority of legal doctrine - considers constitutional.

Overviews

All information in the following overview is taken from the following publication - unless otherwise noted:

• Federal Tax Administration. Tax information: The church taxes . Swiss Tax Conference. 2009.

In principle, church taxes - in one form or another - are levied in all cantons with one exception (Canton of Vaud). In two other cantons, church taxes are only levied in some municipalities (cantons Valais and Ticino). The church taxes levied must always be paid; Payment is optional in the three cantons of Geneva, Neuchâtel and Ticino (in Ticino, however, it must be announced that no payment will be made).

Subject of church tax

Church taxes for natural persons

object	Canton
Income tax	all
Property tax	all; except BS, BL: christkath.
Property gains tax	BE, OW, SO, SH, TG, JU
Lottery winnings tax	BE, SH, AG, JU
Property tax	AI, VS
Liquidation Gains Tax	BE, OW, FR, SH, JU
Poll tax	UR; SO: some churches, VS

Church taxes for legal entities

object	Canton
Profit & Capital Tax	all; except: BS, SH, AR, AG
Property gains tax	BE, SO, JU
Property tax	AI, VS
Liquidation Gains Tax	BE, OW, FR, BL, JU
Minimum tax	LU, OW, NW, FR, TG, VS

Church tax for legal entities

If legal persons are taxed in a canton, they are subject to church tax in all cases. The Federal Supreme Court confirmed this legal practice in several cases: The freedom of belief and conscience (Federal Constitution Art. 15) could not be asserted for legal persons (legal persons have no conscience) - even for individual companies whose owners do not belong to a recognized religious community. The argument of the Federal Court can easily be countered that for legal persons - without a conscience - there is no justification for the financing of religious acts (it is paid for services that are not fulfilled - “no salvation for legal persons”).

Note on the cantons of Solothurn and St. Gallen: Both cantons have no explicit church tax for legal entities; instead of this there is a “financial equalization tax”, which taxes legal persons and transfers this income to the recognized religious communities.

Church tax liability for legal persons: exceptions

Church tax for jur. Pers.	Canton
No	BS, SH, AR, AG, GE
about general tax	VD; VS: in parishes without church taxes
partially	VS: only in parishes with church taxes
Payment optional	TI, NE

Legal persons subject to church tax

shape	Canton
Corporations, cooperatives, associations & foundations	all
Holding & domiciliary companies	all, except: GL
public corporations	SZ, NW, GR
All jur. Pers.	ZH, SO, TG, JU
Investment funds with direct property ownership	SZ

Decision-making bodies

The following tables show which authorities are responsible for determining the tax rate or tax rate. In most cases this is an organ of the tax-collecting church itself; in some cases, however, a political authority decides.

Religious bodies

Religious instance	Canton
Parish Assembly	ZH † , BE, LU, UR, SZ, OW, ZG, FR, SH, AR, AI, AG, GR, TG; FR (Israel. Only for nat. Pers.); only with nat. Pers .: JU, NW, SO, BL, SG
Church council / parish council	BS, TI
Ecumenical Commission	GE
Church Synod / Synodal Council	BS (Roman Catholic and ev. Ref.), NE (ev. Ref.)
Ecclesiastical Executive Committee	NE (Roman Catholic and Christian Catholic)

^† In the case of community associations, the church tax is set in accordance with the decision of the central church administration.

Political bodies

Political authority	Canton
Community meeting	VS
Cantonal Parliament	only for jur. Pers .: NW, SO, BL, SG, GR
Interior Directorate	FR (for legal persons and withholding tax of the Israeli religious community)

Survey bodies

The collecting authority differs from canton to canton:

natural people

	Disposition					reference
Canton	KtSV	KSV	SK	KG	Gmd.	KtSV	KSV	SK	KG	Gmd.
AG		x				x		x
AI	x					x
AR	x					x
BE	x					x				x
BL	x		x				x		x
BS			x						x
FR	x					x			x	x
GE	x					x
GL	x					x
GR		x					x
JU	x							x		x
LU	x	x					x
NE			x				x
NW		x				x
OW	x							x
SG	x			x			x		x
SH	x					x	x
SO				x					x
SZ	x									x
TG	x	x					x
TI				x					x
UR	x								x
VS					x					x
ZG	x					x
ZH		x					x

Legend: KtSV - Cantonal Tax Administration, KSV - Municipal Tax Administration, SK - State Treasury, KG - Parish, Gmd. - Local community.

1. ↑ ^{a b c d e f g h} Partly
2. ↑ ^{a b} By appointment
3. ^ Periodic tax
4. ↑ Non-periodic tax
5. ↑ ^{a b} Depending on the person category and municipality
6. ↑ ^{a b} Without Israel. Religious community
7. ↑ ^{a b} Israel only. Religious community
8. ^ Withholding tax
9. ↑ Self-employed
10. ↑ ^{a b} Partly also by the municipality
11. ↑ ^{a b} Canton ZH: The tax factors are determined partly by the cantonal tax office and partly by the municipal tax office. In undisputed cases, the decision on the existence and scope of church tax liability is actually made by the municipal tax office; otherwise the competent church authority decides.

• Vaud does not levy church tax and is therefore not listed.

legal persons

	Disposition					reference
Canton	KtSV	KSV	SK	KG	Gmd.	KtSV	KSV	SK	KG	Gmd.
AI	x					x
BE	x					x				x
BL	x					x
FR	x					x
GL	x					x
GR	x					x
JU	x							x		x
LU	x						x
NE			x					x
NW	x					x
OW	x							x
SG	x					x
SO	x					x
SZ	x									x
TG	x						x
TI				x					x
UR	x							x
VS					x					x
ZG	x					x
ZH		x					x

Legend: KtSV - Cantonal Tax Administration, KSV - Municipal Tax Administration, SK - State Treasury, KG - Parish, Gmd. - Local community.

1. ↑ ^{a b} Partly
2. ^ Periodic tax
3. ↑ Non-periodic tax
4. ↑ ^{a b} Canton ZH: The tax factors are determined partly by the cantonal tax office and partly by the municipal tax office. In undisputed cases, the decision on the existence and scope of church tax liability is actually made by the municipal tax office; otherwise the competent church authority decides.

• The cantons AG, AR, BS, GE and SH do not levy church taxes for legal entities and are therefore not listed.
• Vaud does not levy church tax and is therefore not listed.

Tax rates

Most cantons express church taxes in multiples of the simple or owed tax (with a percentage or a factor). The tax rates for natural persons are different depending on the denomination, those for legal persons are standard rates. Comparisons across cantons are hardly possible, as the cantons set and calculate their taxes differently (for example, 10% church tax on an income in one canton could be higher than in another canton). For this purpose, the church tax rates can also be set differently within a canton from municipality to municipality.

The following table provides an overview of the church tax rates in all canton's capitals in 2009. The tax rate is expressed as a multiple of the simple tax - deviations from this are stated in the notes.

Church tax rates in the main towns - 2009

Canton	main place	natural people			legal persons
		ev.-ref.	Roman Catholic	christkath.
ZH	Zurich	10%	11%	14%	10.01%
BE	Bern	0.1840	0.2070	0.2760	0.1919
LU	Lucerne	0.25	0.25	0.31	0.25
UR	Altdorf purchase / profit	120%	92%	-	0.94%
	Altdorf Verm./Kapital	120%	92%	-	-
SZ	Schwyz	28%	28%	-	28%
OW	Sarnen	0.54	0.54	-
NW	Stans	0.26	0.35	-
GL	Glarus	8th %	9.5%	-	8.705%
ZG	train	9.5%	7%	-	7.586%
FR	Freiburg purchase / profit	9%	7%	-	10%
	Freiburg property / capital	10%	20%	-	10%
SO	Solothurn	16%	21%	19%	10%
BS	Basel	8th %	8th %	8th %	-
BL	Liestal income	0.55%	6.75%	0.7%	5%
	Liestal fortune	0.5 ‰	7%	0.5 ‰	5%
SH	Schaffhausen	13%	13.5%	12.5%	-
AR	Herisau	0.50	0.45	-	-
AI	Appenzell	12%	11%	-	-
SG	St. Gallen	25%	26%	24%
GR	Chur	14.5%	11%	-	10.5%
AG	Aarau	15%	19%	23%	-
TG	Frauenfeld	14%	16%	-	14.9%
TI	Bellinzona	-	3%	-	3%
VD	Lausanne	-	-	-	-
VS	Manners	3%	3%	-	3%
NE	Neuchâtel	11%	11%	11%	12%
GE	Geneva income	16%	16%	16%	-
	Geneva fortune	6%	6%	6%	-
JU	Delémont	8.1%	6.4%	-	8.1%

1. ↑ ^{a b c d} As a percentage of the simple tax.
2. ↑ As a percentage of simple taxes, weighted with denominational proportions of the population.
3. ↑ 6% of the profit tax income goes to the churches.
4. ↑ The parishes have a 12% share in the income from profit tax.
5. ↑ Depending on the Roman-Catholic ratio. to ev.-ref. Residents.
6. ↑ Financial equalization tax.
7. ↑ Israelite. Municipality: 12% of the cantonal tax owed (min. CHF 50, max. CHF 20,400).
8. ↑ ^{a b c d e f g h i j k l m n} As a percentage of the cantonal tax owed.
9. ↑ ^{a b c d} Effective Approaches.
10. ↑ Israel. Municipality: own assessment and reference based on the tax data provided by the cantonal tax office.
11. ↑ The canton levies an annual surcharge of 220% of the simple cantonal tax; 22.5% of the simple tax from the surcharges is used for financial equalization among the parishes.
12. ↑ ^{a b} Payment voluntary.
13. ↑ ^{a b c} As a percentage of the communal tax due.
14. ↑ ^{a b c d e f g h i j} Payment optional; additionally for nat. Pers a lump sum of 10 Fr. is charged.

Criticism and problem areas

In accordance with the diverse reality in the cantons, the criticism must also be differentiated. Church taxes in the true sense of the word are repeatedly offended at two points:

1. The church tax liability for legal persons - with no possibility for non-members (non-religious or non-religious) to avoid this.
2. The situation in Valais and Vaud, where churches are financed directly from general taxes and non-members only get their share back after active reclaim - and only partially.

In the broader sense - general church financing - another case of conflict is to be cited as well as a fundamental question:

1. The financing of the church staff from general tax money in the canton of Bern.
2. Should the state even give certain churches an advantage (over other churches and over other kinds of associations) and take over their collection?

Regarding 1. it must be noted that the restrictive Swiss stance regarding voting rights for the foreign resident population and the restrictive naturalization practice mean that far more people in the resident population are forced to pay church taxes against their will to religious communities to which they do not belong, than in the voting population that can express itself politically. A large part of the Muslim population is not entitled to vote, nor is an increasing proportion of the - often non-denominational - foreign management staff in the banking center and in the commodities trade.

Regulations in cantons

Aargau

Recognized regional churches are the Evangelical-Reformed (ev.-ref.) , Roman-Catholic (Roman-Catholic) and Christian-Catholic (Christian-Catholic) churches as "regional churches with autonomy under public law and their own legal personality " (canton constitution §109 para. 1) Only natural persons who are members of a recognized religious community are liable to church tax. Legal persons are not subject to church tax.

Appenzell Ausserrhoden

Appenzell a. R. recognizes the ev.-ref. and the Roman Catholic Church as “ independent corporations under public law with extensive autonomy” (Cantonal Constitution §109 Paragraph 1) In Appenzell aR, legal persons are not subject to church tax, but natural persons who are members of a recognized church are.

Appenzell Innerrhoden

Here there is a special formulation in the cantonal constitution (Art. 3 Para. 1): «The Roman Catholic. As the religion of the people, religion is guaranteed and protected by the state. " There is therefore no cantonal church organization under public law (only an association «Catholic parishes of Inner Rhodes»). The ev.-ref. Innerrhoden parish was recognized under public law in 1925 - but it only includes the inner part of the canton. Church taxes are levied on both natural and legal persons.

Basel-Country

The ev.-ref., The roman-cath. and christkath. Church recognized as “public corporations with their own legal personality” (Cantonal Constitution §136 Paragraph 1 & 2) The tax is levied on church members and taxable legal entities; the latter have to pay 5% of the state tax.

Basel city

Recognized are the ev.-ref., The roman-cath. and christkath. Church and the Israelite community as "public law personalities" (cantonal constitution Art. 126) Only natural persons with membership in a recognized religious community are liable to church tax - legal persons are not.

Bern

The canton constitution (Art. 121) recognizes the ev.-ref., The roman-cath. and christkath. Church as "regional churches with legal personality under public law"; to this end, the Israelite community of Biel and the Jewish community of Bern are recognized as a “public corporation with its own legal personality” (Art. 126, Paragraph 1). In the canton of Bern, natural persons who are members of a regional church must pay church tax to them. Legal entities are in any case liable to church tax, with their tax being distributed proportionally to the regional churches. An eight percent church tax is paid on lottery winnings. In 2006, church taxes of 200 million francs were collected, of which 28 million were from legal entities. The remuneration of clergy by the state (also the building maintenance of their office buildings) from general tax money is controversial; this practice was again found correct in 2011 by the Federal Supreme Court; Bern is the last canton that levies church taxes, but church staff are still paid from the state treasury - Zurich abandoned this form in 2010. The same funds will continue to be made available until 2025, which will be reduced to a basic contribution from 2026.

Freiburg

The old cantonal constitution (Art. 2 Para. 2) «recognizes the Roman Catholic. and the ev.-ref. Church a public law position ». The new cantonal constitution of 2004 stipulates in Article 140: “State and municipalities recognize the social significance of churches and religious communities.” The ev.-ref. and the Roman Catholic Church recognized under public law (Art. 141). In a law in 1990, the Israelite religious community was granted a public law status. Both legal and natural persons are liable to church tax. The breakdown of the assessment and receipt of these taxes is interesting here: In the case of legal entities, the tax is assessed and received by the cantonal tax administration; In the case of natural persons, on the other hand, the canton only carries out the assessment; the parishes take care of the reference.

Geneva

In Geneva - as a secular state - no religious community is recognized under public law. The cantonal constitution (Art. 165, Paragraph 2) only allows the churches to organize and acquire legal personality within the framework of civil law, but also allows them to be organized as foundations. Nevertheless, in 1944 the Conseil d'État spoke of the «public» (not: public law) recognition of the Protestant ref., The Roman Catholic. and christkath. Church too. Furthermore, the recognized churches are entitled to demand that the state levy a church contribution in return for compensation. Geneva has no church tax for legal entities; the payment of church taxes is also optional for natural persons.

Glarus

As regional churches recognized under public law, the ev.-ref. and the Roman Catholic Church (cantonal constitution, Art. 135, Paragraph 1) In Glarus, both legal and natural persons are subject to church tax - although holding companies and domiciliary companies are exempt from this.

Grisons

The old constitution of 1892 states: "The two regional churches that have existed so far are recognized as public religious associations" (Art. 11, Paragraph 2). What are meant are the ev.-ref. and the Roman Catholic Parishes. The new constitution of 2003 expresses itself more clearly: "The Evangelical Reformed Church and the Roman Catholic Church are recognized under public law" (Art. 98, Paragraph 1) In Graubünden, both natural and legal persons are subject to church tax - further are also Public corporations are explicitly subject to church tax. In Reformed churches the tax amounts to 3.5% of the simple cantonal tax from the equalization tax. In addition, there is the tax of the local parish, which can be between 8% and 17% depending on the parish.

In the referendum on February 9, 2014, the popular initiative “Fewer taxes for business” was clearly rejected with 73.64% of the votes against. She wanted to abolish the church tax liability of legal persons.

law

The Roman Catholic are recognized. and the ev.-ref. Church as a public corporation (cantonal constitution Art. 130, Paragraph 1) Both natural and legal persons are liable to church tax.

Lucerne

In contrast to all other cantonal constitutions, the one of the canton of Lucerne lacked a constitutional norm that determines which religious communities are recognized under public law. Only the parishes “of one denomination” are explicitly guaranteed under constitutional law, but not the cantonal church organizations themselves (cantonal constitution §91, Paragraph 1). In the municipal law, the Roman Catholic, the ev.-ref. and christkath. Parish the status of a public corporation. In the new constitution of 2007, however, the status of the religious communities is now dealt with as usual in Switzerland: "The Roman Catholic, Protestant Reformed and Christian Catholic regional churches are recognized bodies under public law" (Art. 79, Paragraph 1) . Both natural and legal persons are subject to church tax.

Neuchâtel

The only secular state in Switzerland besides Geneva makes recognitions without raising the religious communities concerned into public law. The canton constitution (Art. 98, Paragraph 1) recognizes the ev.-ref, the roman-cath. and christkath. Church as an institution of public "interest" - a sheer appreciation, detached from an act of organization under public law. Nevertheless, certain rights are derived from this recognition: The state's relations with the recognized churches have been regulated in a single church treaty (concordat) since 2002. Neuchâtel levies church taxes for both natural and legal persons, but payment is optional in both cases. The local branch of the tobacco company Philipp Morris in Neuchâtel has been using this option since 2010 and no longer pays church taxes (which brings the canton's churches 10 to 20% less income).

Nidwalden

The cantonal constitution makes it clear: «The Roman Catholic. Church is regional church »(Art. 34, Paragraph 1). Article 35 added: «The ev.-ref. Church is recognized under public law. " Both natural and legal persons are subject to church tax - public corporations are also explicitly subject to church tax.

Obwalden

The cantonal constitution (Art. 3 Para. 1) recognizes the Roman Catholic. Denomination as «majority denomination» and those with the ev.-ref. Denomination as "Churches with autonomy under public law and their own legal personality". Both natural and legal persons are subject to church tax.

St. Gallen

The corporations recognized under public law are: a) the Catholic denomination and its parishes, b) the Protestant church and its parishes, c) the Christian Catholic parish and d) the Jewish community (cantonal constitution Art. 109 ff) natural persons - who belong to a recognized religious community - are subject to church tax, legal entities have to pay a "financial equalization tax" (corresponds to a disguised church tax).

Schaffhausen

The ev.-ref, the roman-cath. and christkath. Churches are recognized as “public corporations with their own legal personality” (Cantonal Constitution Art. 108 Para. 1). In Schaffhausen only natural persons - as members of a recognized religious community - are liable to church tax.

Schwyz

The Roman Catholic are recognized. and possibly ref. Church as cantonal churches and “public corporations with their own legal personality” (cantonal constitution §91, Paragraph 1). Natural persons - who belong to a recognized church - have to pay church tax, legal persons are generally liable to church tax. In addition, public corporations are explicitly subject to church tax, and this also applies to investment funds with direct property ownership.

Solothurn

According to the cantonal constitution, the Roman Catholic, ev.-ref. and christkath. Churches (cantonal constitution Art. 53 para. 1). As members of a recognized church, natural persons are subject to church tax. Legal persons have to pay a financial equalization tax (corresponds to a disguised church tax).

Ticino

The Roman Catholic are recognized. and the ev.-ref. Church as “public corporations” (cantonal constitution Art. 24, Paragraph 1). In Ticino, only 40 out of 247 municipalities levy a church tax. In the municipalities that levy a church tax, this is levied for both natural and legal persons - however, the payment remains optional in both cases (provided that the municipality has been notified in advance). In all cases, the assessing and purchasing authority is only the parish, which is unique in Switzerland.

Thurgau

They are the ev.-ref. and the Roman Catholic Church recognized as “regional churches under public law” (Cantonal constitution §91). Both natural and legal persons are subject to church tax.

Uri

There are the Roman Catholic. and the ev.-ref. Churches recognized as “regional churches under public law” (cantonal constitution Art. 7 Para. 1). In Uri, both natural and legal persons are subject to church tax. They are all assessed by the cantonal tax administration, but with legal persons the receipt takes place through the state treasury, with natural persons through the parish.

Valais

The canton constitution recognizes the Roman Catholic. and the ev.-ref. Church as «public law institutions with their own legal personality» (Art. 2 Para. 3). Furthermore, with the law on the relationship between churches and state (Art. 4 Para. 1), the legal personality of the Roman Catholic. Partial churches on cantonal territory and their Roman Catholic. Parishes as well as the ev.-ref. Church of the Valais and its parishes recognized. This means that institutions of canon law are directly recognized in cantonal public law in the canton of Valais - thus the state church law of the canton of Valais does not correspond to the dualism of canonical and state church law institutions with regard to Roman Catholic that is typical for all other cantons. Denomination. In Valais, the religious expenses are incumbent on the municipalities, which are disputed differently: only five out of 141 municipalities levy church taxes at all ( Anniviers , Savièse , Sitten , Törbel and Vouvry ) - here the municipal assembly decides on the levying of such a religious tax, which is unique in Switzerland Scheme is. In the rest of the canton, the municipality assumes the deficit of the parish: the churches are financed from general taxes from the municipal taxes - this is already explicitly stated in the canton's constitution (Art. 2 Para. 4). Persons (legal as well as natural) who do not belong to a recognized religious community can claim back the percentage of the community taxes they have paid, which is intended for the churches. It should also be pointed out that the canton's higher-level church structures (above all the diocese) have to be financed in some other way due to the regulation at the community level - mainly through donations (“diocesan sacrifices”) and canton's grants from general taxes.

Vaud

The Vaud recognizes the ev.-ref. and the Roman Catholic Church as “public law institutions with their own legal personality” (cantonal constitution Art. 170, Paragraph 1). Until the revised constitution came into force in 2003, the Catholic Church (Fédération vaudoise des paroisses catholiques) was organized solely under private law. The cantonal constitution also states in Article 169: “1. The state takes into account the spiritual dimension of the human being. 2. It [the state] takes into account the contribution of churches and religious communities to social cohesion and to conveying basic values. " It is expressly stated in Article 170, Paragraph 2 that the state provides the means for the performance of its (the churches) services to all residents. In Article 171, the Israelite community is also recognized as an «institution of public interest» - thus remains under private law, and financial support from the state is also excluded. Vaud has no church taxes at all. The recognized churches are financed from general taxes - the religious expenses of the recognized churches are thus covered by the general taxes levied by the canton and municipalities. Persons (legal as well as natural) who are not members of a recognized religious community can claim back the percentage of their paid community taxes, which is intended for the churches - according to the Federal Court, however, the same is not permissible for state taxes.

train

The Zug constitution does not explicitly state recognition of religious communities under public law. There is no cantonal church law at all. Ten Catholic and one Reformed congregations are only mentioned in the communal law and are thus recognized as public bodies. A cantonal church structure is not explicitly provided for in Zug's state church law. However, the parishes have the possibility of founding special purpose associations to jointly fulfill their tasks - these special purpose associations are organized as public bodies with their own legal subjectivity. Both natural and legal persons are liable to church tax in Zug. All church taxes are assessed and collected by the cantonal tax administration.

Zurich

The Evangelical Reformed and Roman Catholic Churches are recognized in the canton of Zurich, as is the Christian Catholic parish of the city of Zurich (canton constitution Art. 130, Paragraph 1). The Israelite cultic community and the Jewish liberal community were newly recognized (Art. 131, Paragraph 1). The church tax flows in favor of these churches. In the canton, legal entities also have to pay church tax. Companies pay the church around 80 million francs a year. Until the revision of the church law in 2009 (entry into force in 2010), the Reformed and Christian Catholic pastors in the canton of Zurich were paid by the state (as in Bern) - but since 2010 the pastors have been paid by the parishes.

A popular initiative launched by the Young Liberals to abolish church tax for legal entities with the title “Less taxes for business (church tax initiative)” was clearly rejected by the voters of the Canton of Zurich in the referendum on May 18, 2014. The initiative only achieved a 28.16% yes-vote share.

Please note the information on legal issues!

See also

• Church tax
• Church funding
• Church contribution (Austria)
• Church tax (Germany)
• Exit from the Church

Individual evidence

1. ↑ Federal Constitution Article 72
2. ↑ kipa_20060823133808. (PDF; 43 kB) (No longer available online.) Formerly in the original ; Retrieved December 18, 2011 .  ( Page no longer available , search in web archives )  Info: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice.    
3. ↑ Ulrich Häfelin , Walter Haller : Swiss Federal State Law, 6th edition, Schulthess Zurich 2005, p. 127, ISBN 3-7255-4907-9 .
4. ↑ ^{a b c d e f g h i j k l m n o p q r s t u v w x} Federal Tax Administration: Tax information: The church taxes ( Memento of the original from September 24, 2015 in the Internet Archive ) Info: The archive link was used automatically and not yet checked. Please check the original and archive link according to the instructions and then remove this notice. . Swiss Tax Conference. 2009. (PDF) 
5. ↑ Federal Constitution Article 15
6. ↑ Federal Supreme Court judgment: 2C_71 / 2010. September 22, 2010.
7. ↑ Federal Supreme Court judgment: 102 Ia 468. 66. Judgment of October 6, 1976.
8. ↑ Tax Act (811.1) ( Memento of the original dated January 2, 2012 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. Article 9: Compensatory contributions to parishes. 
9. ^ Law on State and Municipal Taxes : Section 109 Financial Equalization Tax.
10. ↑ KV Aargau: Article 109.
11. ↑ ^{a b c d e f g h i j k l m n o p q r s t u v w x y} Cattacin et al .: State and religion in Switzerland: struggles for recognition, forms of recognition ( memento of the original from July 15, 2013 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. . Swiss forum for migration and population studies. Appendix II. 2003. (PDF) 
12. ↑ KV AR: Article 109.
13. ↑ KV AI: Article 3.
14. ^ Resolution of November 30, 1925 on the recognition of the ev.-ref. Appenzell community as a public corporation, in: Appenzeller Volksfreund. Official publication for the canton of Appenzell I.-Rh., No. 143 of December 1, 1925
15. ↑ KV Basel-Landschaft: Article 1016.
16. ↑ Canton of Basel-Landschaft - Church Law SGS 191. Retrieved on December 18, 2011 . 
17. ^ KV Basel-Stadt: Article 126.
18. ↑ KV Bern: Article 121.
19. ↑ Decree of the Bernese systematic collection of laws BSG / Acte législatif du Recueil systématique des lois bernoises RSB. (No longer available online.) Archived from the original on September 18, 2011 ; Retrieved December 18, 2011 . Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice.  
20. ↑ kipa_20070405100852. (PDF; 44 kB) (No longer available online.) Formerly in the original ; Retrieved December 18, 2011 .  ( Page no longer available , search in web archives )  Info: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice.    
21. ↑ The new verdict: Atheists have to pay pastors . Observer. 2012.
22. ↑ An era is coming to an end - the canton is no longer responsible for the clergy. In: srf.ch . December 16, 2019, accessed December 16, 2019 . 
23. ↑ In the canton of Bern the churches are again employing pastors. In: bernerzeitung.ch . December 16, 2019, accessed December 16, 2019 . 
24. ^ KV Freiburg: Article 141.
25. ↑ Law on the Recognition of the Israelite Religious Community of October 3, 1990 (SGF 193.1)
26. ↑ KV Geneva: Article 165
27. ↑ KV Glarus: Article 135.
28. ↑ KV Graubünden: Article 98.
29. ↑ Evangelical parish of Chur. (No longer available online.) Archived from the original on March 9, 2016 ; Retrieved December 18, 2011 . Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice.  
30. ^ Canton of Graubünden, Votes: Results of the referendum on February 9, 2014 in Graubünden. February 9, 2014, accessed June 16, 2018 . 
31. ↑ KV Jura: Article 130.
32. ^ Municipal law of October 9, 1962 (SLR No. 150)
33. ↑ KV Lucerne Article 79.
34. ↑ KV Neuchâtel: Article 98.
35. ↑ PM brings Neuchâtel churches into financial difficulties . Swiss television. 2010.
36. ↑ KV Nidwalden: Article 34.
37. ↑ KV Obwalden: Article 3.
38. ↑ KV St. Gallen: Article 109.
39. ↑ Tax Act (811.1) ( Memento of the original dated January 2, 2012 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. Article 9: Compensatory contributions to parishes. 
40. ↑ KV Schaffhausen: Article 108.
41. ↑ KV Schwyz: Article 91.
42. ↑ KV Solothurn: Article 53.
43. ^ Law on State and Municipal Taxes : Section 109 Financial Equalization Tax.
44. ↑ KV Ticino: Article 24.
45. ↑ KV Thurgau: Article 91.
46. ↑ KV Uri: Article 7.
47. ↑ KV Wallis: Article 2.
48. ^ Walliser Bote: from September 2, 2011. pp. 2–3
49. ↑ KV Vaud: Article 170.
50. ↑ Law on the organization and administration of the municipalities of September 4, 1980 (BGS 171.1)
51. ↑ KV Zurich: Article 130.
52. ^ Cantonal tax office. Retrieved December 18, 2011 . 
53. ↑ ^{a b} Companies continue to pay church tax. Retrieved December 18, 2011 . 
54. ↑ Church Law (180.1) . 4th section. B. Transitional Provisions. §30. S. 8. (2010). (PDF; 178 kB)
55. ^ Canton of Zurich, voting archive: Cantonal popular initiative “Less taxes for trade (church tax initiative)”. May 18, 2014, accessed June 16, 2018 .