{"id":7461,"date":"2024-01-17T16:36:53","date_gmt":"2024-01-17T15:36:53","guid":{"rendered":"https:\/\/preview.efk.admin.ch\/prufung\/2018-fiscal-equalization-between-the-confederation-and-the-cantons-examination-of-data-processing-by-cantonal-and-federal-offices\/"},"modified":"2024-02-27T18:30:18","modified_gmt":"2024-02-27T17:30:18","slug":"2018-fiscal-equalization-between-the-confederation-and-the-cantons-examination-of-data-processing-by-cantonal-and-federal-offices","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/en\/audit\/2018-fiscal-equalization-between-the-confederation-and-the-cantons-examination-of-data-processing-by-cantonal-and-federal-offices\/","title":{"rendered":"2018 fiscal equalization between the Confederation and the cantons &#8211; Examination of data processing by cantonal and federal offices"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">The total volume of fiscal equalization for 2018 is CHF 5,091 million, representing a year-on-year increase of 2.1% (CHF 4,987 million). The new corporate tax reform proposal, tax proposal 17 (TP17), will lead to significant changes to fiscal equalization, probably from 2024, due to the abolition of special tax statuses for legal entities and the change regarding the fiscal utilisability of legal entities&#8217; profits.<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[42],"audit_type":[51],"class_list":["post-7461","audit","type-audit","status-publish","hentry","audit_category-public-finances-and-taxes","audit_type-audit"],"acf":{"audit_lang":[{"lang":"d"},{"lang":"f"}],"audit_numbers":[{"audit_number":"17097"}],"audit_office":null,"audit_office_text":"","audit_date":"20180130","bgo":false,"keywords":"2018, total volume, fiscal equalization,  corporate tax reform proposal, tax proposal 17 (TP17), fiscal utilisability of legal entities' profits","audit_office_local":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.0 (Yoast SEO v28.0) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>2018 fiscal equalization between the Confederation and the cantons - Examination of data processing by cantonal and federal offices - Eidgen\u00f6ssische Finanzkontrolle (EFK)<\/title>\n<meta name=\"description\" content=\"2018 fiscal equalization between the Confederation and the cantons - Examination of data processing by cantonal and federal offices\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.efk.admin.ch\/en\/audit\/2018-fiscal-equalization-between-the-confederation-and-the-cantons-examination-of-data-processing-by-cantonal-and-federal-offices\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"2018 fiscal equalization between the Confederation and the cantons - Examination of data processing by cantonal and federal offices\" \/>\n<meta property=\"og:description\" content=\"2018 fiscal equalization between the Confederation and the cantons - 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