2018 fiscal equalization between the Confederation and the cantons – Examination of data processing by cantonal and federal offices

Key facts

The total volume of fiscal equalization for 2018 is CHF 5,091 million, representing a year-on-year increase of 2.1% (CHF 4,987 million). The new corporate tax reform proposal, tax proposal 17 (TP17), will lead to significant changes to fiscal equalization, probably from 2024, due to the abolition of special tax statuses for legal entities and the change regarding the fiscal utilisability of legal entities’ profits.