Presentation delivered during the 13th Annual Meeting of the OECD Network on Fiscal Relations Across Levels of Government, 23-24 November 2017, Paris, France.

1. Federal Department of Finance FDF
Federal Finance Administration FFA
Current Reforms in Fiscal
Relations in Switzerland
November 23-24, 2017
Werner Weber
Head of Fiscal Equalization Section, Deputy Head of Division
Federal Finance Administration
werner.weber@efv.admin.ch

2. 2
Federal Department of Finance FDF
Federal Finance Administration FFA
Ongoing Projects
1. Corporate Tax Reform
2. Review of Assignment of Tasks and
Responsibilities

3. 3
Federal Department of Finance FDF
Federal Finance Administration FFA
• Encompassing reform rejected in February 2017
• International acceptance issues call for new reform
• Federal government presented new draft for public
consultation
• Key elements (no ringfencing, patent box) as in previous
reform
• Cantons have to adjust their tax strategy (tax rates)
• «Burdensharing»: loss of revenue is to be shared by the 2
levels of gvt (=> adjustment of revenue sharing)
• Technical adjustment of fiscal equalization scheme
• New reform to become effective in 2019/2020
Corporate Tax Reform

4. 4
Federal Department of Finance FDF
Federal Finance Administration FFA
• Reform of 2008: disentanglement of tasks, new form of
vertical cooperation
• Guiding principles of subsidiarity and fiscal equivalence
• Shared tasks play still an important role
• Inherent trend to centralization
• Cantons call for review of assignment of tasks and review of
federal grants in specific areas
• Main areas for reform: welfare, health care, transportation
Review of Assignment of Tasks and
Responsibilitis

5. Federal Department of Finance FDF
Federal Finance Administration FFA
Thank you for your attention!