Key facts
In 2024, the Federal Tax Administration (FTA) collected around CHF 30 billion in direct federal tax. Direct federal tax accounted for 36% of the federal government’s gross receipts. It is collected by the cantons, with 21.2% of the approximately CHF 30 billion remaining with them. The FTA’s Cantonal Supervision Division shares responsibility for ensuring the uniform and legally compliant enforcement of direct federal tax.
The SFAO examined whether the FTA’s Cantonal Supervision Division effectively exercises its supervisory powers over the 26 cantons. As the technical supervisor, it is the only federal authority that can check the content of the direct federal tax assessments by the cantons. The 26 cantonal financial audit offices are responsible for the financial supervision of the collection of direct federal tax and for the correct payment of the federal share of 78.8%. The SFAO therefore has no auditing powers in this area. The FTA exercises overall supervision.
Overall, the FTA has effective supervisory instruments at its disposal. However, it does not always apply them consistently. This concerns situations where individual cantons fail to comply with the uniform implementation of the Federal Act on Direct Federal Taxation (DFTA), thereby posing a risk of potentially significant tax losses.