Statute Text
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1The Cantons shall implement federal law in accordance with the Federal Constitution and federal legislation.

2The Confederation and the Cantons may together agree that the Cantons should achieve specific goals in the implementation of federal law and may to this end conduct programmes that receive financial support from the Confederation.

3The Confederation shall allow the Cantons all possible discretion to organise their own affairs and shall take account of cantonal particularities.

Art. 46 BV — Implementation of Federal Law

Overview

Art. 46 BV regulates Swiss executive federalism (system of division of tasks between the Confederation and cantons). The Confederation makes the laws, the cantons implement them. This division of tasks is characteristic of the Swiss federal system, as the Federal Council Message on a new Federal Constitution notes (BBl 1997 I 1, 255 ff.).

According to Art. 46 para. 1 BV, the cantons must implement federal law. Waldmann/Borter (BSK BV, Art. 46 N. 15) emphasize that the Constitution establishes a «presumption of implementation in favour of the cantons». This means: When the Confederation enacts a law, the cantons implement it as a matter of principle, unless the law provides otherwise. BGE 127 II 49 confirms that this implementation obligation exists even without explicit implementation provisions in the federal law.

The concept of «implementation» goes beyond mere execution. Waldmann/Borter (BSK BV, Art. 46 N. 16) explain: Implementation «also encompasses a certain degree of political design options». However, the cantons must implement federal law «in accordance with the Constitution and legislation». They may not deviate from federal law, as BGE 136 I 220 shows: Canton Glarus was not permitted to offset premium reduction contributions against tax debts because this contradicted the objective of the Health Insurance Act.

Art. 46 para. 2 BV enables programme agreements between the Confederation and cantons. Waldmann/Borter (BSK BV, Art. 46 N. 33) characterize them as «federal subsidy contracts» with a constitutional law dimension. Example: The Confederation provides financial support to cantons for environmental projects if they achieve certain objectives.

Art. 46 para. 3 BV obliges the Confederation to leave the cantons «as much design freedom as possible» and to take account of cantonal particularities. BGE 142 I 99 illustrates this: In water use law, the Confederation must recognize cantonal water sovereignty as a particularity. Waldmann/Borter (BSK BV, Art. 46 N. 39) emphasize that this principle of subsidiarity applies to both legislators and ordinance makers.