Federal Constitution of the Swiss Confederation

¹The Con­fed­er­a­tion may levy a dir­ect tax:

a.

of a max­im­um of 11.5 per cent on the in­come of private in­di­vidu­als;

b.²

of a max­im­um of 8.5 per cent of the net profit of leg­al en­tit­ies;

c.³

…

²The Con­fed­er­a­tion, in fix­ing the tax­a­tion rates, shall take ac­count of the bur­den of dir­ect tax­a­tion im­posed by the Can­tons and com­munes.

³In re­la­tion to the tax on the in­come of private in­di­vidu­als, reg­u­lar re­vi­sions shall be made to com­pensate for the con­sequences of an in­creased tax bur­den due to in­fla­tion.

⁴The tax is as­sessed and col­lec­ted by the Can­tons. A min­im­um of 17 per cent of the gross rev­en­ue from tax­a­tion is al­loc­ated to the Can­tons. This share may be re­duced to 15 per cent if the con­sequences of fin­an­cial equal­isa­tion so re­quire.⁴