Interesting facts

  • Under Article 131 paragraph 3 of the Federal Constitution and Article 45 of the Alcohol Act, the cantons have to use the alcohol tenth to combat the causes and effects of alcoholism, as well as the abuse of addictive substances, narcotics and medications.
  • The cantons have to prepare an annual report for the Federal Council regarding the use of their share (Art. 45 para. 2 of the Alcohol Act). As this report refers solely to the preventive measures financed directly with the alcohol tenth, it often covers only some of the total cantonal expenditure in this area.
  • If the total amount of the alcohol tenth paid by the Confederation to a canton could not be used during the fiscal year, the balance is transferred to the general compensation fund and is used to finance institutions and projects described in Article 45 paragraph 2 of the Alcohol Act in future fiscal years.
  • The development of the cantonal fund holdings from the start to the end of 2018 does not necessarily correspond to the difference between the alcohol tenth received from the Confederation and the amounts paid by the cantons between 1 January and 31 December 2018. In some cantons, the alcohol tenth is combined with other sources of financing in a bigger fund. The interest and costs of the fund also have to be taken into account.
  • Although the Confederation is responsible for combining and consolidating the cantonal reports, the cantons have to check that the alcohol tenth is used in compliance with the Constitution.
  • The cantons' reports published in 2019 deal with the projects and institutions financed the preceding year. The SAB distributed the 2018 alcohol tenth from the net profit for fiscal 2017.
  • The cantonal reports are sorted according to the official order for the cantons.


Alcohol and tobacco division

Federal Customs Administration
Alcohol and tobacco division
Route de la Mandchourie 25
2800 Delémont

+41 58 462 65 00
+41 58 463 18 28

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