Key facts
In 2026, the total volume of fiscal equalization will reach CHF 6.4 billion, which is CHF 227 million more than in 2025. The Confederation will bear a burden of CHF 4.3 billion, and the financially strong cantons CHF 2.1 billion.
Each year, in accordance with its statutory mandate, the Swiss Federal Audit Office (SFAO) reviews the calculation of fiscal equalization and the data provided for this purpose by the cantons and the federal units concerned. In March 2025, the SFAO examined the tax data of the cantons of Lucerne, Schaffhausen, Thurgau and Vaud in greater detail. Between April and July 2025, the SFAO checked the data and the calculations carried out by the Federal Tax Administration (FTA), the Federal Finance Administration (FFA) and the Federal Statistical Office (FSO).
The SFAO identified several anomalies in the cantonal data, three of which were corrected in two cantons. The review of the federal units did not reveal any material anomalies, but it did make it possible to identify practices that were inconsistent with the regulations in force, measures to improve quality and ways to simplify the process.