Summary
The Federal Tax Administration (FTA) has updated the "Cantonal Sheets" as of January 1, 2026. The publication documents tax peculiarities and cantonal regulations within the framework of the Federal Act on the Harmonization of Direct Taxes (StHG). The reference work provides cantons, municipalities, and taxpayers with a central source of information on decentralized tax authority regulations.
Persons
- Federal Tax Administration (FTA)
Topics
- Tax harmonization Switzerland
- Cantonal tax authority
- Federal Act StHG
- Direct taxes
Clarus Lead
The Federal Tax Administration has updated its "Cantonal Sheets" – a central reference work on tax harmonization in Switzerland. The publication documents tax peculiarities and cantonal legal regulations that fall under the Federal Act on the Harmonization of Direct Taxes (StHG). For cantons, municipalities, and taxpayers, the updated material provides a reliable foundation for orientation in the federal tax landscape.
Detailed Summary
The "Cantonal Sheets" are a reference document of the FTA that makes the distribution of tax authority between the federal government, cantons, and municipalities transparent. The publication captures all relevant cantonal peculiarities in the area of direct taxes and shows what regulatory scope the cantons have within the framework of the StHG.
The current version as of January 1, 2026 takes into account all cantonal legislative changes and adjustments in effect up to that date. This enables reliable orientation for authorities, tax professionals, and citizens on questions regarding cantonal tax legislation and its harmonization with federal legal requirements.
Key Points
- The FTA has updated the "Cantonal Sheets" as of January 1, 2026
- The publication documents cantonal tax authority regulations within the framework of the StHG
- The material serves as a central source of information for the federal tax landscape
- All cantonal peculiarities in direct taxes are captured
Critical Questions
Data Quality: How is it ensured that all cantonal legislative changes are incorporated into the Cantonal Sheets in a timely manner, and what delays are typical between implementation and documentation?
Currency and Maintenance: Who bears editorial responsibility for the accuracy of the Cantonal Sheets, and how frequently are updates made after the reference date of January 1, 2026?
Practical Applicability: Are the Cantonal Sheets actually used by taxpayers and professionals as a reliable primary source, or do discrepancies arise between documentation and local practice?
Harmonization Goals: To what extent do the Cantonal Sheets contribute to achieving the harmonization objectives of the StHG, or do they rather document the remaining differences between the cantons?
Sources
Primary Source: Federal Tax Administration (FTA) – Cantonal Sheets (as of 1.1.2026) – https://www.news.admin.ch/de/newnsb/-MeqqTJJmV-3WIJ5zel0L
Verification Status: ✓ March 23, 2026
This text was created with the support of an AI model. Editorial responsibility: clarus.news | Fact-checking: March 23, 2026