2Private law - Administration of civil justice - Enforcement
3Criminal law - Administration of criminal justice - Execution of sentences
4Education - Science - Culture
5National defence
6Finance
61Organizations in general
63Customs
64Taxation
641.1Stamp duties
641.2Value Added Tax
641.3Tobacco tax
641.4Beverage taxes
641.5Motor vehicle taxes
641.6Mineral oil tax
641.7CO2 levy
641.8Transport levies
641.9Interest taxation
642.1Direct taxation
642.11Federal Act of 14 December 1990 on Direct Federal Tax (DBG)
642.110.2Federal Decree of 9 October 1987 on the Direct Federal Tax
642.110.8Ordinance of 20 October 1993 on the taxation of natural persons abroad who have an employment relationship with the Confederation or with another domestic public-law corporation or institution
642.113Ordinance of 16 November 1994 on the Establishment of the Estate Inventory for the Direct Federal Tax (InvV)
642.114Ordinance of 17 February 2010 on the Taxation of Liquidation Gains on the Definitive Cessation of Self-Employment (LGBV)
642.115.325.1Ordinance of 27 June 2012 on certification obligations for employee participation (Employee Participation Ordinance, MBV)
642.116Ordinance of 9 March 2018 on the deduction of costs of real estate held in private assets for the Federal Direct Tax (Real Estate Costs Ordinance)
642.117.1Ordinance of 14 August 2013 on the timing of the assessment of the direct federal tax
642.118Ordinance of 18 December 1991 on the allocation of responsibilities for the federal direct tax to the Department of Finance
642.118.1Ordinance of the Federal Department of Finance of 10 February 1993 on the Deduction of Employees' Occupational Expenses for the Federal Direct Tax (Occupational Expenses Ordinance)
642.118.2Ordinance of the Federal Department of Finance of 11 April 2018 on withholding tax in the federal direct tax (Withholding Tax Ordinance, QStV)
642.119.2Ordinance of the Federal Department of Finance of 22 August 2024 on compensating the effects of cold progression for natural persons in the federal direct tax (Ordinance on Cold Progression, VKP)
642.14Federal Act of 14 December 1990 on the Harmonization of Direct Taxes of the Cantons and Municipalities (Tax Harmonization Act, StHG)
642.121Ordinance of the Federal Department of Finance (FDF) of 12 June 2015 on the handling of applications for remission of direct federal tax (Tax Remission Ordinance)
642.123Ordinance of 20 February 2013 on expenditure-based taxation for the federal direct tax
642.124Ordinance of the Federal Department of Finance of 10 December 1992 on due dates and interest for the direct federal tax
642.132Ordinance of 31 August 1992 on Special Investigative Measures of the Swiss Federal Tax Administration
642.161Ordinance of 22 December 2023 on the Minimum Taxation of Large Corporate Groups (Minimum Taxation Ordinance, MinTaxOrd)