The Swiss authorities online
Direct federal tax is levied on the income of private individuals. It is assessed and collected by the cantons on behalf of the Confederation.
The cantons are free to decide on their own tax rates. They have the power to charge any tax that the Confederation does not claim exclusive rights over. This means that the tax laws and tax rates vary widely from canton to canton.
Communal tax systems are regulated by cantonal tax legislation. However, communes set their own tax rates.