Flags and arms of cantons of Switzerland Flags and arms of cantons of Switzerland Each of the 26 modern cantons of Switzerland has an official flag and a coat of arms. The history of development of these designs spans the 13th to the 20th centuries. The cantons are listed in their order of precedence given in the federal constitution. This reflects the historical order of precedence of the Eight Cantons in the 15th century, followed by the remaining cantons in the order of their historical accession to the confederacy. "Standesfarben" were used to identify the (historical) cantons when the full banner was not available for display, although
Taxation in Switzerland contravention") and is punishable by a fine of 33% to 300% of the amount of tax evaded. Tax fraud occurs if a tax evasion is committed by using falsified documents for deceptive purposes, a crime ("Vergehen / crime") punishable by additional imprisonment of up to three years or an additional fine of up to 30,000 CHF. Taxation in Switzerland Taxes in Switzerland are levied by the Swiss Confederation, the cantons and the municipalities. 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