Cantonal Law vs. Federal Law: How Does It Work?
The distribution of competencies between the Confederation and the Cantons in the Swiss federal system.
Last updated : 2026-04-02
Swiss Federalism
Switzerland is a federal state: the Confederation and the 26 cantons share legislative competencies. Federal law takes precedence over cantonal law (art. 49 para. 1 Const.). Criminal, civil, commercial, labor, immigration, and social security law are essentially federal. Tax, police, educational, health, construction, and judicial organization laws are largely cantonal.
This explains the differences between cantons in matters of taxation, administrative procedures, school organization, and court costs.
Frequently Asked Questions
Why do taxes vary between cantons?
Because taxation is a matter of cantonal competence. Each canton sets its own tax rates.
Is criminal law the same throughout Switzerland?
Yes. The Criminal Code is federal and applies uniformly throughout Switzerland.
Do judicial procedures vary between cantons?
Partially. The codes of civil and criminal procedure are federal, but the judicial organization is cantonal.
Editorial note
This article is provided for general information on Swiss law. It does not constitute legal advice and is no substitute for consulting a professional.
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