Subdivisions of Switzerland Subdivisions of Switzerland The Swiss Confederation comprises the 26 cantons of Switzerland. Each canton has its individual structure for further subdivisions. For statistical purposes, Switzerland is subdivided into seven regions at the NUTS-2 level: The 26 cantons of Switzerland are the member states of the federal state of Switzerland. Each canton was a fully sovereign state with its own borders, army and currency from the Treaty of Westphalia (1648) until the establishment of the Swiss federal state in 1848. Each canton has its own constitution, legislature, government and courts. Most of the cantons' legislatures are unicameral parliaments, their size varying
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