A stocktake of the machine-readable Jahresrechnung in Switzerland · 255 public documents, every statement with its source and its date

Two standards, 26 cantons · Evidence

Sources

All statements come from publicly accessible documents. We hold the evidence with the retrieval date and, where a file was pulled, with a SHA-256 checksum. Corpus as at: 255 files, 91 MB, 331'014 words of extracted text, 04.08.2026.

A · National standards and transmission

  1. Verein eCH — eCH-0276 «E-Bilanz und E-Tax JP», main document V1.0.0. Decision 02.12.2024, publication 05.12.2024, maturity level «Definiert» (defined). ech.ch/de/ech/ech-0276/1.0.0. Associated schema eCH-0276-1-0.xsd, SHA-256 14a0d6cb…accad, 890 element names. Retrieved 04.08.2026.
  2. Verein eCH — eCH-0276 V2.0.0, draft. Publication 23.07.2026, Vernehmlassung (consultation) until 03.09.2026. ech.ch/de/ech/ech-0276/2.0.0. Annex package with eCH-0276-2-0-0.xsd (SHA-256 df4cd47a…, 934 element names) and Regelwerk_SSK_d_f.xlsx (SHA-256 3d05e928…be371, as at 31.03.2026, 1'432 rule rows, 502 positions). Retrieved 04.08.2026.
  3. Verein eCH — eCH-0119 «E-Tax Filing» V4.0.0. Approved 08.03.2021, maturity level «Verbreitet» (widespread). ech.ch, STAN_d_DEF_2021-03-08.
  4. Swissdec — «Technische Spezifikation eBILANZ · Anforderungen Transmitter» (technical specification eBILANZ · transmitter requirements), edition 20260306 (06.03.2026). Package swissdec-Richtlinien-eBilanz-Transmitter-1.0-20260306.zip, 9'405'318 bytes, SHA-256 91747b94…f5a6; contents 35 XSD, 1 WSDL, 11 SOAP examples, 3 PDF (de/fr/it, 126 pages each). swissdec.ch/document/share/514/…. Retrieved 04.08.2026 without login. Contains among others BalanceSheetDeclarationService.wsdl (SHA-256 3ca8a580…5879), BalanceSheetDeclarationContainer.xsd (build number ea2c41b842), eCH-0276-1-0-4_20260115.xsd (SHA-256 032a3449…, 892 element names) and ch-taxonomy-2025-05-31.xsd (519 element declarations).
  5. Digitale Verwaltung Schweiz — Umsetzungsplan 2026. Adopted 27.10.2025, project INM2.084 (Leistungsverantwortliche Organisation SSK), end date 31.12.2026, total budget CHF 250'000. digitale-verwaltung-schweiz.ch/…/Umsetzungsplan_2026_27._Oktober_2025_Webversion.pdf. Retrieved 04.08.2026.
  6. XBRL Switzerland — CH-Taxonomie (OR), version 2024-06-23. Schema plus definition, label, reference, calculation and formula linkbases. taxonomies.xbrl-ch.ch/ch-taxonomy/2024-06-23/…. 453 concepts, 425 referenceArcs, 211 calculationArcs, 4 formula assertions. Retrieved 04.08.2026. The five entry points 2025-05-31 answered with HTTP 404 the same day.
  7. XBRL Switzerland — Documentation XBRL Taxonomy 2025, v0.9.2. Header «Guidance and consultation», accompanying file dated 04.09.2025, 465 concepts. ch.xbrl.org. Retrieved 04.08.2026.

B · Kanton Zürich

  1. LS 631.121, Verordnung über die elektronische Einreichung der Steuererklärung vom 18.10.2011 (ordinance on the electronic filing of the tax return). Version in force since 01.07.2025 (Nachtrag 129); amendment by Verfügung of the Finanzdirektion dated 13.05.2025, published OS 80, 149 and ABl 2025-05-23; § 14 repealed. Consolidated text 995 words. notes.zh.ch/…/631.121_18.10.11_129.pdf and zhlex metadata sheet. Retrieved 04.08.2026.
  2. LS 631.122, Verordnung über die elektronische Zustellung von Verfügungen und Rechnungen, enacted 07.09.2012, in force since 01.12.2012, Nachtrag 079 — metadata sheet only, no full text available. LS 631.43, Verordnung über die elektronische Einreichung von Quellensteuerdaten, enacted 15.09.2014, in force since 01.01.2015, Nachtrag 087 — likewise metadata sheet only.
  3. ZStB 109c.1, Weisung of the Finanzdirektion dated 26.11.2020, in force from 01.01.2021 (data exchange Gemeinde ↔ Kanton, «ohne manuelle Bearbeitung» (without manual processing), LeuNet, cost consequence). zh.ch/…/zstb-109c-1.html. Retrieved 04.08.2026.
  4. ZStB 109c.4, cited on the zh.ch page «Steuererklärung juristische Personen» (tax return for legal entities) (filing by e-mail not permitted). Retrieved 04.08.2026.
  5. Media release of the Kanton Zürich, 18.07.2025 — «Neue Online-Steuererklärung für Unternehmen» (new online tax return for companies); 536 words; around 97'000 taxable legal entities in 2024, «rund 16 Prozent mehr als noch fünf Jahre zuvor» (around 16 percent more than five years earlier); conditional sentence on the E-Bilanz. zh.ch/de/news-uebersicht/medienmitteilungen/2025/07/….
  6. Slides of the online information event of the kantonale Steueramt, 25.08.2025 — 766 words; slide 2 «Digitale Einreichung ohne Unterschrift» (digital filing without a signature), slide 3 standard software and standards, slide 4 distribution by legal form, slide 6 «E-Bilanz ab Steuerperiode 2025» (E-Bilanz from tax period 2025), slide 8 division of support. zh.ch/…/online-infoveranstaltung-25082025-folien.pdf.
  7. Fragen und Antworten zu ZHcorporateTax, 08.09.2025 (questions and answers on ZHcorporateTax) — 1'187 words, two renditions (standard and accessible). zh.ch/…/Fragen und Antworten zu ZHcorporateTax.pdf.
  8. Wegleitung 505 für Kapitalgesellschaften, tax period 2025 (9'764 words) and tax period 2024 (9'807 words). zh.ch/content/dam/zhweb/…/gewinnsteuer_wegleitung/…. Retrieved 04.08.2026.
  9. Hilfe-Center ZHcorporateTax, Zendesk REST pull of 04.08.2026: 70 articles, 11 sections, 3 categories; creation dates 30.05.2025 to 22.08.2025; modification dates exclusively 08.06.2026 (57 articles) and 22.07.2026 (13 articles). zh-support.etax.ch/api/v2/help_center/de/….
  10. zh.ch portal pages: hub for legal entities (720 words), tax return for legal entities (1'821), switch to ZHcorporateTax (665), technical support (386). Retrieved 04.08.2026.
  11. Award notice Ringler Informatik AG, 13.11.2024 — award «noch unter dem Vorbehalt der Genehmigung durch den Regierungsrat» (still subject to approval by the Regierungsrat).
  12. Formular 500 (tax return for Kapitalgesellschaften, years 2025 and 2026) and Formular 510 — available only as PDF and not text-extracted. Carried in this text as unverified, not as zero.

C · Further cantons and intercantonal bodies

  1. Kanton Obwalden, publication 31438 of 16.02.2023 — «Anleitung für den Export der E-Bilanz CH aus ABACUS für den Import in CleverTax» (instructions for exporting the E-Bilanz CH from ABACUS for import into CleverTax); the published manual carries the date 30.07.2018 in the footer of each of its 17 pages. ow.ch/publikationen/31438.
  2. Kanton Obwalden, publication 31444 of 18.02.2026 — go-live with tax period 2022, switch to eCH-0276 from tax period 2025. ow.ch/publikationen/31444. Plus the help for the JP-Deklarationslösung and the login instructions, both PDF dated 18.02.2026.
  3. Kanton Appenzell Ausserrhoden, instructions for tax period 2025, PDF created 16.01.2026. mein.ar.ch/steuern/….
  4. Kantonales Steueramt Solothurn, EXPERTsuisse and TREUHAND|SUISSE — minutes of the Erfahrungsaustausch of 25.11.2025. Traktandum 2.1 (AI-assisted assessment, 11.63 %), Traktandum 8 (eCH-0276, NEST cantons, introduction tax period 2026), Traktandum 10.1 (deadline extensions 2026/2027/2028). so.ch/fileadmin/internet/fd/fd-ksta/pdf/Informationen/….
  5. Kanton Tessin, Divisione delle contribuzioni — page on the electronic tax return for legal entities, mandatory under Art. 198 Abs. 2bis LT since 01.01.2024. Retrieved 04.08.2026.
  6. Kanton Genf — support page for the JP-Deklarationssoftware, version 2025, «le retour par internet est obligatoire» (the return via internet is mandatory). Retrieved 04.08.2026.
  7. Kanton Basel-Stadt — page on filing as a legal entity, as at 29.07.2026 («Mantel» required in the original).
  8. Kanton Glarus — notice of 22.02.2024 on JP filing from tax period 2023.
  9. Cantonal portal pages AG, AI, AR, BE, BL, FR, GR, JU, LU, NE, NW, SG, SH, SZ, TG, UR, VD, VS, ZG — each with the source date given in the table in part 7. The page of the Kanton Basel-Landschaft answered with HTTP 403 on 04.08.2026; VS and SH did not yield the JP procedure.
  10. Delivery artefacts of the kantonale Deklarationslösung in Obwalden and Appenzell Ausserrhoden — 3rdpartylicenses.txt of both installations, identical SHA-256 c7c78e20…30cc across 2'186 lines, plus env.js of both installations (16 of 37 lines differ, two of them substantive). clevertax.ow.ch/…, clevertax.ar.ch/…. Retrieved 04.08.2026.

D · Vendor and trade-press sources

  1. Helpdesk of a Deklarationssoftware vendor, article 115000806069 («Kantonsübersicht» (canton overview)), created 24.01.2017, last edited 03.07.2026 — 26 canton blocks, which we counted individually on 04.08.2026. helpdesk.drtax.ch/api/v2/help_center/de/articles/115000806069.json.
  2. The same helpdesk, article 20082824383772 (prior-year import), last edited 18.05.2026.
  3. Trade-press report of 16.05.2025 on the SSK tender: 19 participating cantons, four providers, framework contracts without financial commitment, mini-tender, «Weitere Angebote gab es nicht» (there were no further offers); cost ceiling 35 million francs in the intro, four award sums totalling 111,82 million in the body text. The contradiction is in the source and is not resolved in this text. Retrieved via web archive, archive state 16.06.2025.

E · Our own artefacts — disclosed, not as evidence about third parties

  1. mapping-42-to-ch-taxonomy.csv — 42 rows, 41 distinct ct: concepts, 38 DIRECT / 2 CONTEXT / 2 DERIVE, 30 instant / 12 duration, 22 credit / 20 debit.
  2. ch-taxonomy-uncovered-concepts.txt — 167 concepts of the CH-Taxonomie that our 42-key surface does not cover.
  3. Four crawl manifests (A Zürich, B Obwalden, C standards, D Landschaft) with retrieval dates and checksums. Five errors of our own found in them are named individually and corrected in part 13.
  4. ELSTER-Herstellerstatistik, report of the German tax administration dated 03.08.2026 for the period 2026-07, procedure ElsterBilanz: 15 genuine payload blocks. The report itself is not published — it is addressed to a vendor ID that does not belong in public texts.
  5. The system's confidence rubric, § «Forecast-class ceiling», introduced 01.08.2026, with the re-scoring of Leopold Aschenbrenner's Situational Awareness (2 HIT · 1 PARTIAL · 3 MISS · 3 TOO-EARLY).
  6. CH-Beobachter, baseline state 04.08.2026, 20:58:32 +0200; 10 sources, 8 word-boundary signal terms. Does not run on a schedule today — see parts 12 and 14.

This text describes the state as at 4 August 2026. It is updated when the underlying material changes — not on a publication rhythm. Changes are noted at the head of the text, with the date and with a statement of which source moved. Falsified forecasts stay in place and are marked as falsified; they are not removed.

Every count in this text names its method, its files and its date, and every count excludes only what it has tested. Where something was not tested, it says «ungeprüft» (unverified) and not «null» (zero). Nothing is claimed here about the conduct or the competence of a named body without a verbatim quotation from that body standing beside it.

Written by eBilanz Fabrik, a German sole proprietorship; provider details in the Impressum. We have never imported a file into a cantonal portal and never sent a call to the swissdec Distributor. There is nothing to buy from us in Switzerland; this text is not an offer and announces nothing.

No tax advice. This text explains formats, standards and procedures. It assesses no individual case, replaces no legal or tax advice and creates no client relationship. Anyone who wants to derive a decision from it checks the cited sources themselves — that is exactly why each one is dated separately.