Democracy and public responsibilityNews

Equalisation in 2027: linking financial solidarity to cantonal services

The Federal Finance Administration is publishing the foundations for equalisation in 2027. Detailed tables remain labelled provisional: they inform budget preparation rather than record transfers already made.

Published
Document or event
Resource potential · National equalisation · Cantonal capacity · Budget choices · Public services
Equalisation strengthens funding capacity; the level of a service also remains a political choice.

What resource potential measures

Resource equalisation compares standardised economic and fiscal capacity. It does not simply reimburse past cantonal spending or reproduce taxes actually collected. That distinction allows comparison between territories choosing different tax rates.

The mechanism provides greater assistance to cantons with weaker potential. The national framework includes a guaranteed minimum endowment relative to the Swiss average. This strengthens their ability to perform tasks without imposing identical budgets or automatically producing equivalent services.

For the PCP, solidarity sustains real autonomy. A canton carrying a responsibility without sufficient means remains constrained in its choices. Contributions should not therefore be portrayed indiscriminately as favours to poor management. Economic structure plays a role distinct from budget policy.

Costs and resources are different questions

Geography and population structure can generate particular costs. Cost compensation is a different instrument from resource equalisation. Keeping that distinction explains why two cantons can remain differently placed after an initial transfer.

Temporary measures serve further transitional purposes. Adding all flows gives a total but explains the mechanism poorly. Their reduction or expiry does not necessarily mean a corresponding service need has disappeared.

A transfer still leaves a service decision

Cantonal resources support a range of tasks. A higher transfer is not automatically earmarked for a school, social benefit or health institution. The cantonal budget then sets priorities and commitments within the applicable framework.

The PCP proposes discussing those choices through concrete capacity: available staff, territorial coverage, maintenance and access. Lower costs can reflect better organisation or expenses shifted to users. A financial balance alone does not distinguish them.

Communes require another examination. National equalisation between Confederation and cantons is not the canton’s intercommunal distribution system. A national amount therefore does not establish what an individual commune receives or which burdens it assumes.

Reading 2027 figures correctly

Annual comparisons need consistent calculation versions and scope. Source data and corrections can change estimates before payments are fixed. Provisional status should remain visible when amounts enter a political argument.

Financial solidarity does not decide every service question; it makes choices less dependent on territorial wealth alone. The PCP supports that role. Cantonal budget debates should show how available resources become rights and services. That connection should enable the public to judge budget policy.

Documents and sources