Commentaries: Art. 135

The Confederation shall issue regulations on the equitable equalisation of financial resources and burdens between the Confederation and the Cantons as well as among the Cantons.
The equalisation of financial resources and burdens is intended in particular to:
1. reduce the differences in financial capacity among the Cantons;
2. guarantee the Cantons a minimum level of financial resources;
3. compensate for excessive financial burdens on individual Cantons due to geo-topographical or socio-demographic factors;
4. encourage intercantonal cooperation on burden equalisation;
5. maintain the tax competitiveness of the Cantons by national and international comparison.
The funds for the equalisation of financial resources shall be provided by those Cantons with a higher level of resources and by the Confederation. The payments made by those Cantons with a higher level of resources shall amount to a minimum of two thirds and a maximum of 80 per cent of the payments made by the Confederation.