Geography of Switzerland rolling hills and plains of the plateau. The smaller Jura Mountains are located on the north west side of the plateau. Much of the northern border with Germany follows the Rhine, though the Rhine enters Switzerland near Schaffhausen. The eastern border with Germany and a portion of Austria is drawn through Lake Constance (). A portion of the southwest border with France is drawn through Lake Geneva. Switzerland is divided into 26 sovereign cantons. The cantons along the Swiss Plateau tend to be the most populous, industrial and religiously Protestant. The cantons in the Alps tend to be less populous,
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