Zinssätze
1. Staats- und Gemeindesteuern
Ausgleichszinsssatz
| gültig für | positiv | negativ | Publikation |
|---|---|---|---|
| 2001 | 3,5% | 3,5% | (K 2000, 3168) |
| 2002 | 3,5% | 3,5% | (K 2001, 3045) |
| 2003 | 2,5% | 2,5% | (K 2002, 2901) |
| 2004 | 2,0% | 2,0% | (K 2003, 3006) |
| 2005 | 1,5% | 1,5% | (K 2004, 3041) |
| 2006 | 1,5% | 1,5% | (K 2005, 2947) |
| 2007 | 1,5% | 1,5% | (K 2006, 2799) |
| 2008 | 2,0% | 2,0% | (K 2007, 3246) |
| 2009 | 1,5% | 1,5% | (K 2008, 3028) |
| 2010 | 1,0% | 1,0% | (K 2009, 3218) |
| 2011 | 1,0% | 1,0% | (K 2010, 3290) |
| 2012 | 0,75% | 0,75% | (K 2011, 3315) |
| 2013 | 0,5% | 0,5% | (K 2012, 3567) |
| 2014 | 0,5% | 0,5% | (K 2013, 3431) |
| 2015 | 0,3% | 0,3% | (K 2014, 2703) |
| 2016 | 0,3% | 0,3% | (K 2015, 3001) |
| 2017 | 0,0% | 0,0% | (K 2016, 2835) |
| 2018 | 0,0% | 0,0% | (K 2017, 2853) |
| 2019 | 0,0% | 0,0% | (K 2018, 3215) |
| 2020 | 0,0% | 0,0% | (K 2019, 3040) |
| 2021 | 0,0% | 0,0% | (K 2020, 2979) |
| 2022 | 0,0% | 0,0% | (K 2021, 3220) |
| 2023 | 0,0% | 0,0% | (K 2022, 3479) |
Verzugszinssatz
| gültig für | Zinssatz | Publikation |
|---|---|---|
| 2001 | 3,5% | (K 2000, 3168) |
| 2002 | 3,5% | (K 2001, 3045) |
| 2003 | 2,5% | (K 2002, 2901) |
| 2004 | 2,0% | (K 2003, 3006) |
| 2005 | 4,5% | (K 2004, 3041) |
| 2006 | 4,5% | (K 2005, 2947) |
| 2007 | 4,5% | (K 2006, 2799) |
| 2008 | 5,0% | (K 2007, 3246) |
| 2009 | 5,0% | (K 2008, 3028) |
| 2010 | 5,0% | (K 2009, 3218) |
| 2011 | 5,0% | (K 2010, 3290) |
| 2012 | 5,0% | (K 2011, 3315) |
| 2013 | 5,0% | (K 2012, 3567) |
| 2014 | 5,0% | (K 2013, 3431) |
| 2015 | 5,0% | (K 2014, 2703) |
| 2016 | 5,0% | (K 2015, 3001) |
| 2017 | 5,0% | (K 2016, 2835) |
| 2018 | 6,0% | (K 2017, 2853) |
| 2019 | 6,0% | (K 2018, 3215) |
| 2020 | 0,0% | (K 2020, 1071) |
| 2021 | 3,5% | (K 2020, 2979) |
| 2022 | 3,5% | (K 2021, 3220) |
| 2023 | 3,5% | (K 2022, 3479) |
2. Direkte Bundessteuer
| Gültig für | Verzugs- und Rückerstattungszins | Vergütungszins für Vorauszahlungen | Publikation |
|---|---|---|---|
| 2001 | 4,5% | 2,0% | (AS 2000, 2862) |
| 2002 | 4,0% | 1,5% | (AS 2001, 3088) |
| 2003 | 4,0% | 1,5% | (AS 2002, 4055) |
| 2004 | 3,5% | 1,0% | (AS 2003, 4287) |
| 2005 | 3,5% | 1,0% | (AS 2004, 4621) |
| 2006 | 3,5% | 1,0% | (AS 2005, 5027) |
| 2007 | 3,5% | 1,0% | (AS 2006, 4661) |
| 2008 | 4,0% | 1,5% | (AS 2007, 4701) |
| 2009 | 4,0% | 1,5% | (AS 2008, 5736) |
| 2010 | 3,5% | 1,0% | (AS 2009, 5398) |
| 2011 | 3,5% | 1,0% | (AS 2010, 5189) |
| 2012 | 3,0% | 1,0% | (AS 2011, 4546) |
| 2013 | 3,0% | 0,25% | (AS 2012, 5425) |
| 2014 | 3,0% | 0,25% | (AS 2013, 3508) |
| 2015 | 3,0% | 0,25% | (AS 2014, 2752) |
| 2016 | 3,0% | 0,25% | (AS 2015, 2949) |
| 2017 | 3,0% | 0,0% | (AS 2016, 3683) |
| 2018 | 3,0% | 0,0% | (AS 2017, 5829) |
| 2019 | 3,0% | 0,0% | (AS 2018, 3817) |
| 2020 | 0,0% 3,0% |
0,0% | (AS 2020, 861) AS 2019, 3215) |
| 2021 | 3,0% | 0,0% | (AS 2020, 4603) |
| 2022 | 4,0% | 0,0% | (SR 631.014) |
| 2023 | 4,0% | 0,0% | (SR 631.014) |