You are here:

PublicationsPublic finances and taxes

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

Audit Mutual agreement procedure management - State Secretariat for International Finance

The State Secretariat for International Finance (SIF) is the responsible authority for negotiating mutual agreement procedures with partner states on the issues of double taxation of natural persons and legal entities. Mutual agreement procedures based on double taxation agreements are intended to avoid or eliminate taxation which is contrary to an agreement. A request must be initiated by the taxpayer. At present, pending proceedings amounting to around CHF 8 billion in tax base (assessment basis on which the tax is determined) remain open to negotiation. An analysis of completed procedures shows that around a quarter of this goes to the partner state. The number of mutual agreement procedures has been increasing for years due to fiscal and political activities in Switzerland and abroad.

Audit number: 17453

Audit 2019 fiscal equalization between the Confederation and the cantons - Examination of data processing by cantonal and federal offices

The total volume of fiscal equalization (NFE) for 2019 is CHF 5221 million, representing a year-on-year increase of 2.6% (CHF 5091 million). Significant equalization changes could occur from 2020 as a result of the measures proposed by the Federal Council in its evaluation report on the effectiveness of the NFE. Changes could also take place in 2024 with the corporate tax reform proposal (tax proposal 17), which provides for the abolition of special tax statutes for legal entities, among other things. Finally, at the request of the Swiss Federal Audit Office (SFAO), the Federal Finance Administration (FFA) simulated the impact of systematic taxation of cantonal banks on NFE equalization payments. However, the Federal Department of Finance (FDF) believes that there is no need to change the current tax regime.

Audit number: 18076

Audit Comprehensive report on the audit of the 2017 federal financial statements - Federal Finance Administration

The annual surplus in the 2017 federal financial statements was CHF 4,736 million, comprised of revenue of CHF 69,698 million and expenses of CHF 66,687 million. The negative financial result was -1,026 million and the financial interest result was +2,750 million. Tax revenue accounted for CHF 66,413 million, or 95%, of total operating revenue. Transfer expenses accounted for CHF 52,902 million, or 79%, of total operating expenses, while own operating expenses represented CHF 13,628 million, or 20%. The remaining percentage (157 million) was attributable to the net expense for special financing in liabilities.

Audit number: 18045