This section contains SFAO audits related to public finance and tax issues.
The total volume of fiscal equalization (NFE) for 2020 is CHF 5282 million, representing a year-on-year increase of 1.2% (CHF 5,221 million). From 2020 onwards, significant equalization changes will take effect following the corporate tax reform and the results of the last evaluation report on the effectiveness of the NFE.
Audit number: 19188
The annual surplus in the 2018 federal financial statements was CHF 5701 million, comprised of operating revenue of CHF 71,817 million and operating expenses of CHF 67,698 million. The negative financial result was CHF 818 million and the financial interest result was CHF 2,400 million. Tax revenue accounted for CHF 68,398 million, or 95%, of total operating revenue. Transfer expenses accounted for CHF 54,218 million, or 80%, of total operating expenses, while own operating expenses represented CHF 13,419 million, or 20%. The remaining CHF 61 million was attributable to the net expense for special financing in liabilities.
Audit number: 19293
The Swiss Federal Audit Office (FCA) examined the follow-up to the recommendations of its report on the supervisory activities carried out by the Federal Customs Administration (FCA) at free ports and open customs warehouses. These warehouses are used to store goods temporarily before they are sent to their final destination. Customs duties and other taxes are not collected until the goods are cleared through customs. In 2018, 194 open customs warehouses and seven free ports were in operation, while there were 245 open customs warehouses and ten free ports in 2014.
Audit number: 17458
Archive finances and taxes