Note on sources
The book has given priority to official sources, statistical offices, federal and cantonal authorities, international organisations and umbrella organisations, followed by the quality press and studies by non-governmental organisations and professional firms. Every statement can be traced to a source. The bibliography at the front of the book brings together the principal references. Figures change over time; readers who use them after 2026 should check that they are still current against the sources indicated.
For general information only. This article does not constitute legal or tax advice, does not replace advice on an individual case and creates no lawyer-client relationship. It reflects the legal position as of October 2026.