Statistical data

Public finances 2016

Federal final accounts (excluding separate accounts)

D in %CHF mn 2014 2015 2016 15 / 16

Ordinary receipts 63 876 67 580 67 013 -0.8

Ordinary expenditure 64 000 65 243 66 261 1.6

Ordinary financing result -124 2 337 752

Extraordinary receipts 213 493 478

Extraordinary expenditure – – –

Overall fiscal balance 89 2 831 1 230

Gross debt 108 797 103 805 98 819 -4.8

Federal indicators (excluding separate accounts)

% GDP 2013 2014 2015 2016

Expenditure ratio 10.0 9.9 10.2 10.3

Tax ratio 9.6 9.4 9.9 9.7

Deficit / surplus ratio 0.2 0.0 0.4 0.1

Debt ratio 17.6 16.9 16.2 15.3

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Gross debt Debt ratio

in % of GDPin CHF bn

Federal debt and debt ratio

Federal receipts (excluding separate accounts)

D in %CHF mn 2014 2015 2016 15 / 16

Ordinary receipts 63 876 67 580 67 013 -0.8

Tax receipts 60 197 63 192 62 613 -0.9

Direct federal tax 17 975 20 125 21 057 4.6

Withholding tax 5 631 6 617 5 233 -20.9

Stamp duty 2 148 2 393 2 021 -15.6

Value added tax 22 614 22 454 22 458 0.0

Mineral oil tax 4 972 4 717 4 688 -0.6

Tobacco duty 2 257 2 198 2 131 -3.1

Heavy vehicle charge 1 493 1 457 1 454 -0.2

Customs duties 1 068 1 056 1 134 7.4

Other tax receipts 2 039 2 173 2 438 12.2

Royalties and concessions 591 1 202 824 -31.4

Financial receipts 1 068 1 218 1 165 -4.4

Other current receipts 1 747 1 738 1 700 -2.2

Investment receipts 272 231 711 207.8

Direct taxes

Indirect taxes

Nontax receipts

Value added tax33.5%

Tobacco duty3.2%

Stamp duty3.0%Other tax receipts

7.5%

Mineral oil tax7.0%

Direct federal tax31.4%

Withholding tax7.8%

Nontax receipts6.6%

Federal receipts 2016

Federal expenditure by task area

D in %CHF mn 2014 2015 2016 15 / 16

Ordinary expenditure 64 000 65 243 66 261 1.6

Institutional / financial prerequisites 2 605 2 644 2 603 -1.5

Order and public security 1 023 1 046 1 049 0.3

International relations 3 508 3 717 3 540 -4.8

National defense 4 348 4 466 4 631 3.7

Education and research 6 952 7 046 7 133 1.2

Culture and leisure 490 509 529 3.9

Healthcare 226 227 231 2.0

Social welfare 21 414 21 987 22 532 2.5

Transportation 8 429 8 322 9 104 9.4

Protection of the environment and spatial 1 210 1 363 1 398 2.6planning

Agriculture and food 3 693 3 667 3 659 -0.2

Economy 634 716 699 -2.4

Finances and taxes 9 469 9 533 9 152 -4.0

Finances and taxes13.8%

Transportation13.7%

National defense7.0%

Education and research10.8%Agriculture and food

5.5%

Social welfare34.0%

International relations5.3%

Federal tasks 2016

Other tasks9.8%

Personnel expenditure 8.2%

Operating expenditure Financial expenditureTransfer expenditure

General, administrative and operating expenditure 6.0%

Contributions to social insurance

25.2%

Tangible fixed assets 4.2%

Contributions to third parties

22.9%

Investment contributions and loans8.2%

Shares in federal receipts14.3%

Federal expenditure 2016

Other current contributions8.0%

Financial expenditure1.5%

Defense expenditure1.5%

Federal expenditure by account group

D in %CHF mn 2014 2015 2016 15 / 16

Ordinary expenditure 64 000 65 243 66 261 1.6

Operating expenditure 10 051 10 258 10 431 1.7

Personnel expenditure 5 371 5 467 5 465 0.0

General, administrative and operating 3 880 3 947 3 961 0.4expenditure

Defense expenditure 801 844 1 004 19.0

Current transfer expenditure 44 352 45 907 46 612 1.5

Shares in federal receipts 8 903 9 441 9 500 0.6

Compensation to public bodies 1 040 1 288 1 592 23.6

Contributions to own institutions 3 024 3 528 3 684 4.4

Contributions to third parties 15 288 15 196 15 162 -0.2

Contributions to social insurance 16 097 16 454 16 674 1.3

Financial expenditures 1 951 1 495 1 008 -32.6

Investment expenditure 7 645 7 583 8 211 8.3

Tangible fixed assets and inventories 2 838 2 879 2 727 -5.3

Investment contributions 4 304 4 200 5 313 26.5

Other investment expenditure 503 504 172 -65.9

International comparison of state finances 2016

Tax-to- Gen. gov. Gross GDP ratio expenditure Deficit Debt debt% GDP (2015) ratio ratio ratio ratio

Switzerland 27.7 33.6 0.2 32.6 44.1

EU-euro area – 48.1 -1.8 92.2 108.9

Germany 36.9 44.3 0.5 68.0 74.7

France 45.5 56.5 -3.3 97.9 122.7

Italy 43.3 49.5 -2.4 132.1 159.3

Austria 43.5 51.1 -1.5 85.4 106.0

Belgium 44.8 53.2 -3.0 106.0 127.0

Netherlands 37.8 44.7 -1.4 63.3 76.1

Norway 38.1 51.0 3.0 – 41.7

Sweden 43.3 50.3 0.2 43.0 52.9

UK 32.5 41.3 -3.3 89.3 112.5

USA 26.4 38.0 -5.0 – 115.6

Canada 31.9 41.1 -2.2 – 100.4

OECD Ø 34.3 40.8 -3.1 – 116.3

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Swiss debt ratio

in % of GDP

Euro area debt ratio

Comparison of Swiss and euro area debt ratios

Data sources: Federal Finance Administration FFA (Swiss data) & OECD (international data)Data status: FFA data, 6 March 2017; OECD data, November 2016More information: www.efv.admin.ch/taschenstatistikContact: kommunikation@efv.admin.ch Telephone: +41 58 465 16 06Distribution: www.bundespublikationen.admin.ch No. 601.002.eng

State indicators

Estimate

% GDP 2012 2013 2014 2015

Overall tax receipts (tax-to-GDP ratio) 26.9 27.0 27.0 27.7Confederation 9.5 9.6 9.5 9.9Cantons 6.6 6.6 6.7 6.8Municipalities 4.1 4.1 4.1 4.2Social security contributions 6.7 6.7 6.7 6.8

General government expenditure 32.6 32.9 32.9 33.6(gen. gov. expenditure ratio)

Confederation 10.4 10.6 10.4 10.7Cantons 13.7 13.5 13.6 14.0Municipalities 7.1 7.2 7.1 7.2Social insurance 9.0 9.2 9.2 9.3

Net lending / borrowing (deficit / surplus ratio) 0.0 -0.2 -0.2 0.2Confederation 0.1 0.0 0.0 0.3Cantons -0.4 -0.2 -0.4 -0.3Municipalities -0.1 -0.2 -0.1 -0.1Social insurance 0.5 0.3 0.3 0.3

Gross debt (debt ratio) 34.2 33.9 34.0 33.4Confederation 17.8 17.4 16.7 15.9Cantons 8.8 8.9 9.6 9.7Municipalities 7.6 7.7 7.8 8.0

Social insurance 1.0 0.7 0.7 0.5

Social ins.

in bn in % of GDP

MunicipalitiesCantonsConfederation Debt ratio

Gross debt of government units

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State expenditure in 2014 by task area

CHF mn Confederation Cantons Municipalities Soc. ins.

Total 64 726 85 252 46 407 59 802

General administration 5 998 6 534 4 944 –

Public order and security, defense 5 505 7 702 2 980 –

Education 6 141 23 945 12 189 –

Culture, sport and leisure, church 478 1 683 3 237 –

Healthcare 286 12 027 1 850 –

Social security 21 587 17 249 8 587 59 375

Transportation and telecommunications 8 916 6 199 4 478 –

Protection of the environment and 938 1 451 4 273 –spatial planning

National economy 5 250 4 477 1 733 –

Finances and taxes 9 626 3 986 2 136 428

State expenditure 207 634 (excluding transfers between sectors)

Education17.3%

Healthcare6.7%

Culture, sport and leisure, church

2.6%

Transportation and telecommunications8.0%

Social security39.6%

National economy 4.0%

Public order and security, defense

7.6%

Finances and taxes3.2%

State expenditure 2014

General administration8.3%

Protection of the environment and spatial planning 2.9%

Finances of the cantons 2015

Accounts Debt Resource Fiscal capacity Expend- Re- level index utilizationCHF mn iture ceipts Balance index

Zurich 13 315 12 737 -578 7 941 119.5 91.2

Bern 13 240 11 568 -1 671 6 469 74.3 119.6

Luzern 3 122 3 157 34 1 418 79.6 90.4

Uri 392 406 14 120 61.6 75.1

Schwyz 1 300 1 308 8 367 165.9 42.9

Obwalden 284 310 27 51 86.9 71.7

Nidwalden 334 368 34 266 130.5 58.9

Glarus 347 337 -11 148 68.9 87.3

Zug 1 393 1 273 -120 622 261.4 47.4

Fribourg 3 301 3 409 108 858 77.0 106.4

Solothurn 3 196 2 078 -1 118 2 149 78.3 105.1

Basel-Stadt 4 954 5 118 164 4 647 143.6 116.2

Basel-Land 2 722 2 592 -130 4 200 100.1 95.6

Schaffhausen 662 667 4 304 101.9 79.0

Appenzell A. 452 450 -2 214 84.4 89.3

Appenzell I. 147 149 2 57 82.8 77.7

St. Gallen 4 313 4 423 109 1 625 79.0 93.8

Graubünden 2 517 2 560 43 825 81.4 102.4

Aargau 4 919 4 894 -25 2 196 89.2 84.5

Thurgau 1 857 1 956 99 865 77.4 88.2

Ticino 3 573 3 430 -143 3 671 98.5 102.0

Vaud 9 471 9 982 512 3 834 106.5 120.8

Valais 3 368 3 527 159 2 129 68.8 115.3

Neuchâtel 2 146 2 132 -14 1 527 88.1 121.0

Geneva 9 213 9 247 34 15 670 144.9 132.0

Jura 944 969 25 487 62.7 129.6

Concordats 1 653 1 671 18 224 – –

Total 88 626 86 145 -2 481 62 883 100.0 100.0

(excluding transfers between cantons)

State final accounts

Estimate D in %CHF mn 2013 2014 2015 14 / 15

Confederation (incl. separate accounts) Receipts 67 011 64 920 69 208 6.6Expenditure 64 540 64 726 66 503 2.7Overall fiscal balance 2 470 194 2 706

Cantons Receipts 81 373 82 878 86 145 3.9Expenditure 83 282 85 252 88 626 4.0Overall fiscal balance -1 908 -2 374 -2 481

Municipalities Receipts 44 500 45 389 46 465 2.4Expenditure 45 961 46 407 46 939 1.1Overall fiscal balance -1 462 -1 019 -474

Social insurance Receipts 60 814 61 958 62 279 0.5Expenditure 58 668 59 802 60 605 1.3Overall fiscal balance 2 146 2 156 1 673

General government sector Receipts 205 933 206 592 214 504 3.8Expenditure 204 687 207 634 213 080 2.6Overall fiscal balance 1 246 -1 042 1 424

(excluding transfers between sectors)

-1.5

-1.0

-0.5

0.0

0.5

1.0

1.5

2.0

2.5

3.0

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Confederation

Deficit/surplus ratio of the general government

Cantons Municipalities Social insurance

in % of GDP