Audit 2019 fiscal equalization between the Confederation and the cantons - Examination of data processing by cantonal and federal offices
Audit number: 18076
The total volume of fiscal equalization (NFE) for 2019 is CHF 5221 million, representing a year-on-year increase of 2.6% (CHF 5091 million). Significant equalization changes could occur from 2020 as a result of the measures proposed by the Federal Council in its evaluation report on the effectiveness of the NFE. Changes could also take place in 2024 with the corporate tax reform proposal (tax proposal 17), which provides for the abolition of special tax statutes for legal entities, among other things. Finally, at the request of the Swiss Federal Audit Office (SFAO), the Federal Finance Administration (FFA) simulated the impact of systematic taxation of cantonal banks on NFE equalization payments. However, the Federal Department of Finance (FDF) believes that there is no need to change the current tax regime.
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Archive finances and taxes