ACCORDING to the Swiss Federal Department of Finance (FDF), the financial supervision of direct federal tax by an independent cantonal body will be compulsory from 2014, and from January 1, 2014, the Swiss cantons will be required by law not only to verify collection of direct federal tax, but also to verify transfer of the Confederation's share. The changes are designed to close an existing loophole with regard to the financial supervision of direct federal tax.

A supervision report has to be submitted annually to the Federal Tax Administration, as well as to the Federal Audit Office so that even if in an event that a canton fails to comply with the requirements, the Federal Department of Finance may task an audit firm with carrying out the controls.

The Special Committee of the Swiss National Council charged the Federal Council at the beginning of May 2007 with examining ways in which to improve the financial supervision of direct federal tax collection, to ensure regularity. The Swiss Federal Chambers adopted a bill providing for the revision on December 14, 2012. The referendum deadline expired unused.