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

Follow-up Supervisory activities at free ports and open customs warehouses - Federal Customs Administration

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

Audit Implementation of the subsidy measures agreed since 2008 - Federal Finance Administration

On behalf of the Federal Council, the Federal Finance Administration (FFA) periodically reviews federal subsidies (around CHF 38.8 billion annually, as at end of 2016) for their compliance with the principles of the Subsidies Act and for their effective and economic performance of duties. The Federal Council provides a written report on this. Before 2008, all subsidies were reviewed, since 2014 one department is reviewed per year, a report on which is included in the notes to the state financial statements.

Audit number: 17575

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