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Die Besteuerung nach dem Aufwand bringt höhere Erträge trotz weniger Fällen (Medienmitteilung, with annex: Ergebnisse der Umfragen in den Kantonen zur Aufwandbesteuerung)

Konferenz der kantonalen Finanzdirektorinnen und Finanzdirektoren (FDK) · Government · 7 Jun 2019 · Switzerland

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CompleteReviewed 8 Oct 2026

Reviewed. Everything in it that belongs in the tables has been taken.

What the document holds

FDK press release of 7 Jun 2019 with annex: lump-sum taxpayers at end-2018 (4,557) and revenue 2018 (CHF 821m); text figures (1,077 fewer since the 2012 peak, 489 or 9.7% fewer since 2016, CHF 54m or 7% more revenue, lowest and highest tax, average CHF 180,162; no data on nationality or migration; five-year transition to 2021); annex table of taxpayers by canton 2008-2018 (with footnotes: earlier-year data, grouped small cantons, estimate); national revenue by level (federal, cantonal, communal) and lowest/highest tax 2008-2018; table by canton for 2018 (count and revenue by level, some cantons with 2017 or 2016 figures). Already in the data: national totals of taxpayers and revenue. Added 247 observations: 132 canton counts incl. the grouped small cantons (each year adds exactly to the national total), 18 revenue rows by level, 13 per-taxpayer rows (lowest, highest, average) under a proposed indicator, 84 canton revenue rows (federal, cantonal, communal, total; periods 2017 or 2016 where the footnotes say so). Not recorded: the 2018 counts in the last table (identical to the 2018 column already taken) and the differences and percentage changes in the text (computed from printed totals). The five abolished cantons are in an existing event.

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About the document

What it covers Number of people taxed on expenditure (lump-sum) and revenue by level of government, Switzerland and by canton, end-2008 to end-2018

Notes Survey of cantonal finance departments. Some cantonal figures are from earlier years (footnote 1); cantons with 5 or fewer cases are grouped. The file linked as "_F" is the German text. This is the latest FDK survey on the FDK site (page lists releases up to 7 Jun 2019).

Source id che-fdk-mm-aufwandbesteuerung-2019 · accessed 2 Oct 2026