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MünzenThis section contains SFAO audits related to public finance and tax issues.

Audit 2022 fiscal equalization between the Confederation and the cantons - Review of data processing by cantonal and federal offices

The total volume of fiscal equalization (NFE) for 2022 is CHF 5,305 million, representing a year-on-year increase of 1.7% (CHF 5,215 million). This increase is the result of the partial legislative revision that entered into force on 1 January 2020, which changed the calculation of the financing allocated to the financially weak cantons and the division of the funds paid in by the Confederation and the financially strong cantons. Temporary mitigation measures totalling around CHF 200 million will also be paid out to the financially weak cantons in 2022.

Audit number: 21009

Functional audit Withholding tax and stamp duty receipt processes – part of the audit of the federal financial statements - Federal Tax Administration

The main task of the Collection Division within the Main Division for Federal Direct Tax, Anticipatory Tax and Stamp Duty (DAS Main Division) is the correct calculation, setting and collection of withholding tax and stamp duties (issue tax, transfer stamp tax, duty on life insurance premiums). In 2020, the Federal Tax Administration (FTA) recorded gross receipts of CHF 30.5 billion on withholding tax. For stamp duties, receipts amounted to CHF 2.4 billion in 2020. As regards the collection of withholding tax, it is also possible to simply submit a report, whereby the withholding tax need not be paid – subject to reporting being authorised. In 2020, gross distributions of over CHF 475 billion were authorised under the reporting procedure. Over 80% of withholding tax obligations were settled without any flow of money. The SFAO's last functional audit of the Collection Division took place in 2018.

Audit number: 21418