Art. 2 Federal Law of October 13, 1965, on the Withholding Tax (WTA)

The cantonal share of the net annual proceeds from the withholding tax amounts to 10%.

It is distributed among the cantons at the beginning of the following year. Distribution is based on the resident population of each canton, using the latest available results from the federal population census.

The Federal Council determines the application procedures after consulting the cantonal governments.

← Art. 1 LIA Federal Act of 13 October 1965 on Withholding Tax (WTA) Art. 3 LIA →