Flags and arms of cantons of Switzerland there is overlap; Unterwalden and Solothurn share the same colours, as do Basel and Appenzell, and with the accession of the modern cantons, Valais and Basel-City, and St. Gallen and Thurgau. Of the 26 cantons since 1999 (22 cantons in 1848, accession of Jura in 1979, three half-cantons designated "canton" in 1999): Distinctively, Swiss cantons use square flags. Historically, the number of cantons was: Nidwalden and Obwalden form traditional subdivisions of Unterwalden. Basel-Stadt and Basel-Landschaft, as well as Appenzell Inner- and Ausserrhoden, are half cantons, resulting from the division of Basel and Appenzell, respectively. The Swiss Federal Constitution of 1999
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