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Parish tax

In 21 cantons, recognized state churches may require their followers to pay taxes. With the exception of the canton of Basel-City, the cantons are responsible for the collection of tax. The church tax is, like any public tax, to be enforced by the state.   , Neuchatel and Geneva have in principle no church tax, due to the fact that there is no recognition of public right of religious communities.    

In 2001, the canton of Neuchâtel has an agreement with the Catholic, Reformed Evangelical and Christian –Catholic churches, under which he asked the faithful for a voluntary contribution in favour of the churches. The cantonal board informs, however, the three churches who gave how much. The costs for the collection of voluntary contributions in support of the churches are borne by the Canton of Neuchâtel.
Vaud, Ticino and Valais did not tax parish. The Valais is an exception: the communal politics and parishes still form a single entity. The needs of the Church are funded from the municipal budget.

Church tax of legal personalities

In the cantons of Bern, Basel- Land, Appenzell, Inner Rhodes, Fribourg, Glarus, Grisons, Jura, Lucerne, Nidwalden, Obwalden, Schwyz, Solothurn, St. Gallen, Thurgau, Uri, Zug and Zurich, in addition to the followers, companies must also pay church taxes. As the legal personalities are not members of a particular religious community, the resulting amount is distributed to religious communities recognized by public law in proportion to their number of followers compared to the population. In cantons where they exist, church taxes of legal personalities represent 25 to 40 percent of the profits due to tax for the state churches.
In the canton of Neuchatel, companies are "imposed" on a voluntary basis. The church taxes for legal personalities are the subject of repeated controversies. On the one hand, it can be argued that companies pay for religious communities to which they do not belong at all and they cannot, unlike individuals, receive a tax benefit, or withdraw. On the other hand, religious communities respond that the money received from taxes of legal persons is largely invested for social purposes and thus fulfils a general societal function.