Cantonal vs Federal Law: What Are the Differences?
Competence allocation between Confederation and cantons: primacy of federal law, residual cantonal competences and interaction.
Last updated : 2026-04-20
Competence Allocation
Residual Cantonal Competence (art. 3 FC)
Cantons are sovereign insofar as their sovereignty is not limited by the Federal Constitution. The Confederation only has expressly attributed competences. Everything else belongs to the cantons.
Federal Law Primacy (art. 49 FC)
Federal law prevails over contrary cantonal law. Ensures legal unity.
Federal Competences
Civil law (CC, CO), criminal law (CP), civil/criminal procedure (CPC, CrimPC), immigration (FNIA, AsylA), employment law, defence, customs, currency, railways, post, telecommunications.
Cantonal Competences
Judicial organisation, police, education (art. 62 FC), public health, spatial planning and construction, cantonal/municipal taxes, notariat.
Shared Competences
Taxation: Confederation (direct federal tax, VAT), cantons/municipalities (income, wealth, succession, real estate gains - rates vary widely). Environment: federal framework (EPA), cantonal execution (may be stricter). Social welfare: cantonal; benefits and amounts vary considerably.
Practical Consequences
Diversity: planting distances, succession taxes (some cantons levy none between spouses/descendants), court fees, notariat organisation. Forum: domicile or property location often determines applicable cantonal law. Moving cantons changes cantonal law for cantonal matters.
Frequently Asked Questions
Does federal law apply in all cantons?
Yes. Federal law (CC, CO, CP, CPC, CrimPC, etc.) applies uniformly throughout Switzerland. Cantonal law cannot contradict it (art. 49 FC).
Why do taxes vary between cantons?
Cantonal taxation falls within cantonal competence. Each canton freely sets its rates and deductions, creating inter-cantonal tax competition.
Which law applies when moving to another canton?
Cantonal law of the new domicile for cantonal matters (taxes, school, etc.). Federal law remains the same throughout Switzerland.
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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