Taxes in Switzerland are levied by the Swiss Confederation, the cantons and the municipalities. == Legal framework == === Fiscal sovereignty === Switzerland is a federal republic in which the sovereignty of the constituent states (the cantons) is limited by the enumerated powers delegated to the federal state (the Confederation) through the federal constitution.
Taxes in Switzerland are levied by the Swiss Confederation, the cantons and the municipalities. == Legal framework == === Fiscal sovereignty === Switzerland is a federal republic in which the sovereignty of the constituent states (the cantons) is limited by the enumerated powers delegated to the federal state (the Confederation) through the federal constitution.
Source: Wikipedia "Taxation in Switzerland" · CC BY-SA 4.0
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