Federal Constitution of the Swiss Confederation

¹The main struc­tur­al fea­tures of any tax, in par­tic­u­lar those li­able to pay tax, the ob­ject of the tax and its as­sess­ment, are reg­u­lated by law.

²Provided the nature of the tax per­mits it, the prin­ciples of uni­ver­sal­ity and uni­form­ity of tax­a­tion as well as the prin­ciple of tax­a­tion ac­cord­ing to abil­ity to pay are ap­plied.

³In­ter­can­t­on­al double tax­a­tion is pro­hib­ited. The Con­fed­er­a­tion shall take the meas­ures re­quired.