Cantons of Switzerland Cantons of Switzerland The 26 cantons of Switzerland (, , , ) are the member states of the Swiss Confederation. The nucleus of the Swiss Confederacy in the form of the first three confederate allies used to be referred to as the Waldstätte. Two further major steps in the development of the Swiss cantonal system are referred to by the terms "Acht Orte" ("Eight Cantons"; between 1353 and 1481) and "Dreizehn Orte" ("Thirteen Cantons",during 1513–1798); they were important intermediate periods of the Ancient Swiss Confederacy. Each canton, formerly also From 1833, there were 25 cantons, increasing to 26 after the
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