# World Stamp Catalogue/Switzerland

Revenue stamps of Switzerland, issued by federal, cantonal and municipal authorities.

# The Swiss tax system

Taxation in Switzerland has different levels. Taxes are levied by the Swiss confederation, the 26 cantons and the municipalities. The federal and cantonal constitutions govern the delimitation of Swiss taxation powers. However, the cantons exercise all the rights of a sovereign state. They can levy any type of tax as long as the Federal Constitution does not reserve a right for the national government to do so.
There are only a few types of Swiss taxes for which the confederation claims exclusive taxation authority. These include: Swiss VAT, stamp duties, withholding tax, custom duties and special consumption taxes. Consequently, the cantons have wide latitude in the creation of their own tax legislation. Municipalities may only levy taxes with authorization by the constitution of their respective canton.
In addition, the parishes of the three national churches (Christian Catholic, Protestant, and Roman Catholic) levy a church tax on their members in almost all cantons. This also applies to the legal entities liable for tax in the canton.
The levels of Swiss tax authorities are:
* Federal level: governed by the Federal Constitution
* Cantonal level: governed by the canton
* Municipal level: governed by the commune.
* Church: members of the three national churches are taxed in almost all cantons.

# Federal revenue stamps of Switzerland

Switzerland, officially the Swiss Confederation, is a federal republic in Europe. It consists of cantons, and the city of Bern is the seat of the federal authorities. Federal revenue stamps were issued for 14 different taxes between 1915 and 1980.

## Bonds and notes
### 1915

Design by Hans Frei (1868 - 1947), Swiss medallist, goldsmith and sculptor.
* 3Fr
* 10Fr

## Consular service
### 1915

1915 federal bonds and notes stamps overprinted in black 'Service Consulaire Taxes'.
* 50c
* 1Fr
* 2Fr
* 3Fr
* 5Fr
* 10Fr
* 15Fr
* 20Fr

### 1920-1963

* 1918, 5Fr
* 1920, 1Fr
* 1920, 3Fr
* 5Fr, used 1924 in Porto consulate
* 5Fr, used 1931 on passport in Warsaw consulate

## Bill of exchange
### 1918

Arms of Switzerland. 5c-50c grey-brown, 1fr-100fr lilac on yellow. Red value inscription. perforated 11.75, unwatermarked. Granite paper with red colored silk fibers (A). Different types can be distinguished for 1fr, 2fr and 5fr.
* A: Granite paper with red colored silk fibers. Unwatermarked. 1fr, 2fr and 5 fr. (1918)
* B: Granite paper with red and blue colored silk fibers. Unwatermarked. 1fr, 2fr and 5 fr. (1918)
* C: Ribbed granite paper with red and blue colored silk fibers. Watermarked large cross. 1fr and 2fr. (1933)
* 5c
* 10c
* 10c
* 20c
* 25c
* 30c
* 35c
* 40c
* 45c
* 50c
* 1fr (A)
* 2fr (A)
* 3fr
* 4fr
* 5fr (A)
* 10fr
* 20fr
* 30fr

### 1920-1933

Arms of Switzerland, 5c-50c. Orange-brown, perforated 11.75. Three types can be distinguished.
* A: Granite paper with red colored silk fibers. Unwatermarked. (1920)
* B: Granite paper with red and blue colored silk fibers. Unwatermarked. (1920)
* C: Ribbed granite paper with red and blue colored silk fibers. Watermarked large cross. (1933)
1920
* 5c
* 5c used on fragment
* 10c used on fragment
* 15c
* 10c, 15c used on fragment
* 20c
* 25c
* 30c
* 30c
* 35c
* 40c
* 45c
* 50c
* 50c, 5c used on fragment
* 1933 bill of exchange with 15c
* 1936 bill of exchange with 20c
1933
* watermarked ribbed paper type C
* 5c

## Imprinted revenues
### Confederation

Relief imprint. Design by Hans Frei (1868 - 1947), Swiss medallist, goldsmith and sculptor. 5 different fees were applied for different purposes. Little is known about this group except some different dates per tax. Bonds were taxed 3% (№ 5).
* Imprinted revenue 17.VI.1920
* Bond certificate with imprinted revenue 17.VI.1920

# Cantonal revenue stamps

The 26 cantons of Switzerland are the member states of the Swiss Confederation.

## Aargau

Aargau is one of the 26 cantons of Switzerland. 48 different revenue stamps were issued from 1886 to 1936. 50 different special issues are known, all imperforate.

### General revenue
#### 1886

Coat of arms of Aarau. Three types can be distinguished:
* A: Imperforate
* B: Perforated 11.5, light colors
* C: Perforated 11.5, dark colors
* 10c used (B)
* 10c used (C)
* 20c used (B)
* 20c used (C)
* 40c used (B)
* 1Fr used (C)
* 1Fr used (C)
* 2Fr used 'Fs.' (C)
* 2Fr used 'Fr.' (B)
* 5Fr used (B)

#### 1908

* 10c used
* 10c used
* 20c used
* 40c used

### Fixed fees
#### 1913

* 20c used
* 50c used
* 2Fr used
* 2Fr used
* 3Fr used
* 5Fr used

#### 1936

* 1Fr used
* 5Fr used
* 10Fr used
* 15Fr used

### Poster tax

1916. 5 different values with perforations 10 (A), 10.75-11 (B), 11-11.25 (C) or 11.5 (D).
* 20c used (A)
* 1Fr used, small 'F' (A)
* 1Fr used, small 'F' (B)
* 4Fr used (A)
* 10Fr used (A)
* 10Fr used (A)
* 20Fr used (A)

### Markings

Two different categories of revenue markings can be distinguished:
* Hand stamps (A),
* Relief (dry) marking (C), from ca. 1825.
* 1831, 5rp hand stamp
* 1825, Relief (dry) marking (C), no value in cartouche
* 1831 document with 5 Rap. hand stamp and relief imprint
* 1839 document with 5 Rap. hand stamp and relief imprint

## Basel

See separate book: Basel

## Bern

See separate book: Bern

## Fribourg

See separate book: Fribourg

## Geneva

See separate book: Geneva

## Grisons

Grisons or Graubünden, is the largest and easternmost canton of Switzerland. 15 different revenue stamps were issued from 1930 to 1947 and for tourism 39 from 1936 to 1957.

### General revenue, 1943

Perforated 11 (A) or 11.5 (B)
* Gratis used (A)
* 50c used (B)
* 1Fr used (B)
* 2Fr used (A)
* 5Fr used (A)
* 7Fr used (A)

### Tourism

The tourism tax stamps of Switzerland deal with the stamps related to the short-term, visitor-accommodation tourism taxes (taxe de séjour). The tourism tax is a public contribution that the guest of a resort or region must pay to help finance the expenses for improving the conditions of their stay. 4 different sets were issued by the canton of Grisons between 1936 and 1957.

#### 1936-1938

Arms of Grisons. Two perforations: 11 (A) or 11.5 (B).
* One line surrounds shield
* Oval whorls
* Upper right field of shield is correct
* Condensed numeral field
* Lower right whorl has no dot in the oval.
The 5c exists in three types: wide (x), 7 narrow 5 (y), cutoff 5 (z).
* 5c - (xB)
* 10c - (A)
* 10c - (B)
* 50c - (A)
* 70c - (A)
* 70c - (B)

#### 1944

Arms of Grisons. Perforated 11.5.
* Two lines surround shield
* Round whorls
* Shading in shield is incorrect
* Condensed numeral field
* Lower right whorl has a dot in the oval.
* 5c
* 10c
* 35c
* 50c
* 70c
* 5Fr block of ten

#### 1944-

Arms of Grisons. Perforated 10.75 thick paper (A), 10.75 thin paper (B) or 11.5 (C)
* Two lines surround shield
* Round whorls
* Upper right field of shield corrected
* Spread numeral field
* Lower left whorl resembles snake head.
* 20c - (A)
* 20c - (B)
* 30c - (B)
* 60c - (C)
* 90c - (C)
* 1Fr - (A)
* 2Fr - (A)
* 5Fr - (C)

## Lucerne

See separate book:Lucerne.

## Neuchâtel

See separate book: Neuchâtel

## Uri

Uri is one of the 26 cantons of Switzerland and a founding member of the Swiss Confederation, located in Central Switzerland. 25 different revenue stamps were issued from 1895 to 1947. 2 special stamps were issued in 1894 and 2 in 1895.

### General revenue, 1895

Perforated 12.75.
* Rays that extend above frame lines
* 10rp
* 10rp block of four
* 20rp
* 20rp block of four
* 50rp

## Zug

The canton of Zug, also Zoug is one of the 26 cantons of Switzerland. It is located in central Switzerland and its capital is Zug. Zug is one of the smallest of the Swiss cantons in terms of area and is subdivided into eleven municipalities. 7 different revenue stamps were issued from 1888 to 1943. 2 tourist tax stamps were issued in 1959 and 3 essays are known.

### General revenue, 1888-1909

Arms of Zug. The first issue can be divided in 4 groups: Perforated 10.75 (A), 11.5 (B), 12.75 thick paper (C), 12.75 thin paper (D). Numerous shades.
* 10c (C)
* 15c (B)
* 30c (C)
* 60c (B)

# Municipal revenue stamps

The municipalities of Switzerland are the lowest level of administrative division in Switzerland. Each municipality is part of one of the Swiss cantons, which form the Swiss Confederation. In most cantons municipalities are also part of districts or other sub-cantonal administrative divisions. There are 2,294 municipalities in 2017, and according Gainon about 800 have issued revenue stamps.

## Aarau (AG)

Aarau is the capital of the canton of Aargau. 28 different stamps were issued between 1906 and 1908. 9 special printings (S) exist.

### 1906

* 5c used
* 10c used
* 70c used
* 2fr used

### 1908

* 10c used
* 30c used (C)
* 80c used (C)
* 1fr used (C)
* 1.50fr used (C)

## Aarberg (BE)

Aarberg is a municipality in the Canton of Berne. 4 different stamps were issued in 1904, perforated 11.5 (A) or 14 (B). Next to these issues 28 special printings (S) exist imperforate (A), perforated 11.5 (B,C) or 14 (D).

### 1904

* 30c unused (B)
* 50c unused (B)
Special printings.
* 10c unused
* 10c unused
* 10c unused
* 20c unused
* 20c unused
* 20c unused
* 20c unused
* 20c unused
* 20c unused
* 30c unused
* 30c unused
* 30c unused
* 30c unused
* 30c unused
* 50c unused
* 50c unused
* 50c unused
* 50c unused
* 50c unused
* 50c unused
* 30c - 50c - 20c se-tenant

## L'Abbaye (VD)

L'Abbaye is a municipality in the canton of Vaud. 4 different stamps were issued.
* 10c entertainment tax unused
* 20c entertainment tax unused

## Adlisweil (ZH)

Adlisweil or Adliswil is is a town and a municipality in the district of Horgen in the canton of Zürich. 24 different stamps were issued between 1906 and 1948.
* 1906, 10c unused
* 1906, 50c unused
* 1906, 60c unused
* 1915, 30c used

## Albligen (BE)

Albligen (former French name: Albenon) is a former municipality in the Bern-Mittelland administrative district in the canton of Bern in Switzerland. 4 different stamps were issued between 1910 and 1913.
* 1913, 10Rp used
* 1913, 20Rp used

## Amriswil (TG)

Amriswil is a town and a municipality in Arbon District in the canton of Thurgau. 44 different stamps were issued between 1907 and 1970.
* 1932, 50Rp used (B)

## Arbon (TG)

Arbon is a municipality and district capital of the district of Arbon in the canton of Thurgau. 33 different stamps were issued between 1908 and 1970.
* 1916, 1Fr used
* 1916, 2Fr used
* 1938, 30Rp unused

## Bellinzona (TI)

Bellinzona is the capital of the canton Ticino. 12 different stamps were issued between 1910 and 1962.
* 1910, 50c used
* 1935, 25c used
* 1935, 1Fr used

## Biasca (TI)

Biasca is a town of the district of Riviera in the canton of Ticino. 7 different stamps were issued up to 1963.
* 1Fr used

## Biel / Bienne (BE)

Biel/Bienne is a town and a municipality in the Biel/Bienne administrative district in the canton of Berne. 88 different stamps were issued between 1892 and 1935.

### Municipal tax

* 1892, 25c used
* 1892, 1Fr used (a)
* 1892, 1Fr used
* 1903, 50c used (B)
* 1903, 2Fr used (B)
* 1932, 2Fr unused (aB)

### Documents
#### 1902-1910

Schriften-Controlle, perforated 11.5. or 13.25 (1910 - B). 5 types can be distinguished of the 1902 issue, based on small line deformations in the lower half of the stamp.
* 1902, 20c used (T2)
* 1902, 45c unused (T3)
* 1902, 50c used (T3)
* 1902, 75c blue, unused (T3)
* 1902, 75c blue-green, used (T2)
* 1902, 80c unused (T3)
* 1902, 1.30Fr used (T2)
* 1910, 50c used (B)
* 1910, 1.30Fr used (A)

#### 1919

Schriften-Kontrolle, perforated 11.5.
* 1919, 50c used
* 1919, 80c used

### Police

1918-1931. Polizei-Commissariat, perforated 11.5.
* 1918, 20c unused
* 1918, 50c used
* 1918, 1Fr used
* 1918, 5Fr unused

### City of Biel

1919-1921.
* 1921, 20c used
* 1921, 30c unused sheet, left vertical row plate variety 'broken axe'
* 1921, 5Fr unused
* 1921, 1Fr unused
* 1921, 2.60Fr used
1926-1933.
* 1926, 20c used
* 1926, 50c used
* 1926, 2Fr used
* 1926, 2.60Fr used
* 1926, 3Fr used
* 1926, 100Fr used
* 1933, 20c used
* 1933, 1Fr used (C)
* 1933, 2Fr used

## Bremgarten (AG)

Bremgarten is a municipality in the Canton of Aargau. 29 different stamps were issued between 1905 and 1940.
* 1932, 5Fr unused
* 1940, 10c unused
* 1940, 20c unused
* 1940, 50c unused
* 1940, 1Fr unused
* 1940, 10Fr unused
* 1940, 20Fr unused

## Brig-Glis (VS)

Brig-Glis is a historic town and a municipality in the district of Brig in the canton of Valais. 6 different stamps were issued in the 1930's, perforated 11.25 (A) or 13 (B) or 13x11.25 (C).
* 5rp unused (C)
* 10rp unused (B)
* 15rp used (C)
* 20rp unused (A)
* 25rp used (A)
* 30rp used (A)

## Brügg (BE)

Brügg is a municipality in the Biel/Bienne administrative district in the canton of Bern. 12 different stamps were issued between 1907 and 1935.
* 1935, 1Fr used
* 1935, 50c used

## Burgdorf (BE)

Burgdorf is the largest city in Emmental in the canton of Bern. 12 different stamps were issued in 1917. Four different perforations exist: 11.25x11.5 (A), 13 (B), 11.25x13 (C) and imperforate (D).
* 5c used (A)
* 10c used (2B)
* 20c used (A)
* 20c used (B)
* 30c used (A)
* 30c used (B)
* 50c used (A)
* 1Fr used (A)
* 2Fr used (A)

## Cadenazzo (TI)

Cadenazzo is a municipality in the district of Bellinzona, in the canton of Ticino. 5 different stamps were issued.
* 1Fr unused

## Castagnola (TI)

Castagnola is a village on the northern shore of Lake Lugano, below the mountain of Monte Brè, in the Swiss canton of Ticino. Now a quarter of the city of Lugano. Until 1972 an independent municipality. 15 different stamps were issued from 1905.
* 1Fr used (№ 11)

## Chaux-de-Fonds, La (NE)

La Chaux-de-Fonds is a municipality in the canton of Neuchâtel. 60 different revenue stamps were issued from 1889.
* 1929 2Fr used on fragment

## Chenit, Le (VD)

Le Chenit is a municipality in the canton of Vaud. 2 different entertainment tax stamps were issued in 1938.
* 10c unused
* 20c unused

## Corgémont (BE)

Corgémont is a municipality in the Jura bernois administrative district in the canton of Bern . 17 different stamps were issued.
* 20c used

## Courrendlin (JU)

Courrendlin is a municipality in the district of Delémont in the canton of Jura. 10 different stamps were issued between 1901 and 1925.
* 1901, 10c grey, unused (A)
* 1901, 30c grey-olive, unused (C)
* 1901, 40c grey-olive, unused (C)

## Court (BE)

Court is a municipality in the Jura bernois administrative district in the canton of Bern. 6 different stamps were issued in the 1900's.
* 10c unused
* 20c used
* 50c unused
* 1Fr unused
* 5Fr unused

## Crissier (VD)

Crissier is a municipality in the district of Ouest Lausannois in the canton of Vaud. 11 different stamps were issued between 1905 and 1968. 3 special issues are known.
* 1907, 2Fr unused (d)
* 1908, 3Fr unused
* 1911, 4Fr unused

## Cully (VD)

Cully is a former municipality in the Swiss canton of Vaud. 40 different stamps were issued from 1892. 7 special issues are known.
* 1892, 20c unused
* 1908, 3Fr unused
* 1912, 3Fr unused
* 1913, 3Fr unused
* 1914, 3Fr unused
* 1915, 3Fr unused
* 1916, 3Fr unused
* 1917, 3Fr unused
* 1918, 3Fr unused

## Delémont (JU)

Delémont is the capital of the Swiss canton of Jura. 44 different stamps were issued between 1904 and 1956.
* 1904, 5c used
* 1904, 10c used
* 1904, 20c used
* 1904, 1Fr used
* 1908, 10c used (B)
* 1908, 1Fr used (A)

## Dornach (SO)

Dornach is a municipality in the district of Dorneck in the canton of Solothurn. 9 different stamps were issued.
* 1Fr used
* 2Fr used

## Échallens (VD)

Échallens is a municipality in the district of Gros-de-Vaud in the canton of Vaud. 4 different entertainment tax stamps were issued.
* 5c unused
* 20c unused

## Evilard (BE)

Evilard is a municipality in the Biel/Bienne administrative district in the canton of Bern. 14 different stamps were issued, perforated either 10 (A) or 11.5 (B).
* 10c used (B)
* 50c unused (B)
* 1Fr unused (B)

## Giubasco (TI)

Giubiasco is a municipality in the district of Bellinzona in the canton of Ticino. 14 different stamps were issued between 1945 and 1992.
* 50c used
* 1Fr used

## Grenchen (SO)

Grenchen is a municipality in the district of Lebern in the canton of Solothurn. 47 different stamps were issued between 1919 and 1971.

### 1923

Arms of Gretchen. Four perforations exist: 11.25 (A), 11.5 (B), 13 (C) and 11.25x13 (D).
* 10c used (B)
* 1.50Fr used (B)
* 2Fr used (B)
* 3Fr used (C)
* 5Fr used (C)
* 5Fr used (B)
* 5.70Fr used (A)
* 12Fr used (aB)

## Grüningen (ZH)

Grüningen is a village in the district of Hinwil in the canton of Zürich. 18 different stamps were issued between 1932 and 1953.
* 1932, 2Fr unused (A)

## Guggisberg (BE)

Guggisberg is a municipality in the Bern-Mittelland administrative district in the Swiss canton of Bern. 7 different stamps were issued in 1908 and 2 tourism tax stamps.
* 10c used (B)
* 20c used (B)
* 1Fr used (B)

## Herisau (AR)

Herisau is a municipality in the canton of Appenzell Ausserrhoden. 33 different stamps were issued between 1889 and 1960.
* 1889, 50c used
* 1889, 60c unused
* 1889, 80c unused
* 1889, 1Fr unused

## Horgen (ZH)

Horgen is a municipality in the district of Horgen in the canton of Zürich. 34 different stamps were issued between 1909 and 1936.
* 1909, 70c used
* 1932, 25c used (B)
* 1932, detail of 25c used (B)
* 1936, 25c used (a)
* 1936, 200c used
* 1936, 300c used
* 1936, left tulip, detail of 300c used

## Huttwil (BE)

Huttwil is a municipality in the Oberaargau administrative district in the Swiss canton of Bern. 29 different stamps were issued from 1903.

### 1903

* 10c used
* 20c used
* 20c used
* 30c used
* 40c used
* 50c used
* 1Fr used
* 2Fr used

## Interlaken (BE)

Interlaken is a statistic town and municipality in the Interlaken-Oberhasli administrative district in the Canton of Bern. 31 different stamps were issued between 1926 and 1933. Variations exist, some can be distinguished by measuring the distance between value numeral and 'Cts' or 'Fr'.
* 1926, 5c used
* 1926, 10c used
* 1926, 30c used (a)
* 1926, 50c used

## Kilchberg (ZH)

Kilchberg is a municipality in the district of Horgen in the canton of Zürich. 32 different stamps were issued between c. 1916 and 1952.

### c. 1916

* 5c used
* 30c used
* 60c used
* 75c used
* 5Fr used
* 10Fr used
* 25Fr used

### 1941

* 20c used
* 50c used
* 1Fr used
* 2Fr used

## Köniz (BE)

Köniz is a statistical town, however considers itself still as a village, and a municipality in the Bern-Mittelland administrative district right on the southern border to Bern in the canton of Bern. 43 different stamps were issued from 1901.
* 1901, 50rp
* 1903, 50rp
* 1920, 20c - (A)
* 1920, 20c - (B)

## Kreuzlingen (TG)

Kreuzlingen is a municipality in the district of Kreuzlingen in the canton of Thurgau. 33 different stamps were issued between 1908 and 1980. One tourism revenue stamp was also issued.
* 1920, 200c - (B)
* 1941, 50c - (A)
* 1941, 30c - (A)
* 1941, 50c - (A)
* 1941, 50c detail - (A)
* 1941, 50c detail - (A)

## Küsnacht (ZH)

Küsnacht is a municipality in the district of Meilen in the canton of Zurich. 8 different stamps were issued in 1901.
* 5c used
* 30c used
* 60c used
* 60c used (a)

## Langenthal (BE)

Langenthal is a town and a municipality in the district of Oberaargau in the canton of Bern. 36 different stamps were issued between 1907 and 1950.
* 1907, 20c used (A)
* 1907, 50c used (A)

## Laufen / Laufon (BE, 1994: BL)

Laufen is a municipality and the capital of the district of Laufen in the canton of Basel-Country. 7 different stamps were issued in 1908, perforated either 11 (A) or 11.5 (B).
* 20c unused (B)
* 30c used (B)
* 1Fr used (A)
* 20c-1Fr used on fragment (B-bB)

## Lausanne (VD)

Lausanne is the capital and largest city of the canton of Vaud. 103 different stamps were issued between 1878 and 1950.
* 1893, 10Fr
* 1925, 10c - (B)

## Lieu, Le (VD)

Le Lieu is a municipality in the canton of Vaud. 4 different stamps were issued in c. 1930.
* 10c entertainment tax unused
* 20c entertainment tax unused
* 10c school tax unused

## Locle, Le (NE)

Le Locle is a municipality in the Le Locle District in the Canton of Neuchâtel. 22 different stamps were issued between 1892 and 1950.
* 1892, 5c unused
* 1892, 20c used
* 1892, 50c used
* 1892, 1Fr used

## Lugano (TI)

Lugano is a city in southern Switzerland in the Italian-speaking canton of Ticino. 21 different stamps were issued between 1893 and 1931.
* 1893, 1Fr used
* 1893, 1Fr used (a)
* 1893, 2Fr used (a)
* 1893, 5Fr used
* 1905, 20c used
* 1905, 50c used
* 1931, 50c used (A)
* 1931, 50c detail (A)

## Lützelflüh (BE)

Lützelflüh is a municipality in the administrative district of Emmental in the Swiss canton of Bern. 15 different stamps were issued between 1904 and 1957.
* 1904, 50c used
* 1906, 50c used
* 1908, 50c used

## Madretsch (BE)

Madretsch is a former commune in the Swiss canton of Bern. Now a suburb of Biel/Bienne, which it joined in 1920. 5 different stamps were issued in 1903.
* 20c unused
* 30c unused
* 50c unused
* 50c unused
* 75c used
* 75c used
* 1Fr unused

## Mett (BE)

Mett is a former commune in the Swiss canton of Bern. Now a suburb of Biel/Bienne, which it joined in 1920. 5 different stamps were issued in 1916.
* 10c used
* 20c used

## Monthey (VS)

Monthey is the capital of the district of Monthey in the canton of Valais. 17 different stamps were issued.
* 10c unused
* 20c unused

## Montreux (VD)

Montreux is a municipality in the district of Riviera-Pays-d'Enhaut in the canton of Vaud. 18 different tourism tax stamps were issued.
* 50c unused

## Moutier (BE)

Moutier is a municipality in the Jura bernois administrative district in the canton of Bern. 22 different tax stamps were issued between 1915 and 1945.
* 1915, 10c used
* 1915, 10c unused
* 1915, 20c unused
* 1915, 50c used
* 1915, 5Fr used (a)
* 1945, 20c used
* 1945, 20c used (a)
* 1945, 2Fr used (B)
* 1945, 3Fr used (B)

## Muri (AG)

Muri, formerly known as Muri (Freiamt), is a municipality in southeastern Swiss Canton Aargau and is the capital of same district . 26 different tax stamps were issued.
* C. 1923, 10rp used (B)
* C. 1923, 20rp used (B)

## Muttenz (BL)

Muttenz is a municipality in the canton of Basel-Country. 30 different tax stamps were issued from 1930.
* 50rp unused
* 2Fr on 50c used

## Neuhausen am Rheinfall (SH)

Neuhausen am Rheinfall (which was called Neuhausen until 1938) is a municipality in the canton of Schaffhausen. 18 different tax stamps were issued from 1919 to 1947.
* 50c used (B)

## Neuveville, La (BE)

La Neuveville is a municipality in the Jura bernois administrative district in the canton of Bern. 8 different tax stamps were issued, dates are unknown.
* 1Fr unused
* 50c unused (a)
* 3Fr used

## Nidau (BE)

Nidau is a municipality in the Biel/Bienne administrative district in the canton of Bern. 19 different tax stamps were issued from 1910.
* 1910, 10c used
* 1910, 15c used
* 1928, 10c used
* 1928, 20c used
* 1928, 20c used (C)

## Niederbipp (BE)

Niederbipp is a municipality in the Oberaargau administrative district in the canton of Bern. 19 different tax stamps were issued to c. 1976.
* 10c used (A)
* 10c used (B)
* 20c used (A)
* 50c used (B)
* 1Fr used (B)

## Ollon (VD)

Ollon is a municipality in the district of Aigle in the canton of Vaud. 9 different tax stamps were issued from c. 1903.
* used
* 1906 used

## Ponts-de-Martel, Les (NE)

Les Ponts-de-Martel is a municipality in the district of Le Locle in the canton of Neuchâtel. 14 different tax stamps were issued from 1892.
* 1892, 5c unused
* 1892, 20c used
* 1892, 50c used
* 1892, 1Fr used

## Rapperswil (SG)

Rapperswil is a former municipality and since January 2007 part of the municipality of Rapperswil-Jona in the Wahlkreis (constituency) of See-Gaster in the canton of St. Gallen. 47 different tax stamps were issued between 1917 and 1920. 1917 issue exists in white (A) and buff (B) paper.
* 1917, 85r unused (A)
* 1917, 20r unused (B)
* 1917, 2Fr unused (A)
* 1920, 10r unused
* 1920, 15r unused
* 1920, 30r unused
* 1920, 1Fr unused
* 1920, 5Fr unused
* 1920, 2.40Fr surcharge unused

## Reconvilier (BE)

Reconvilier is a municipality in the Jura bernois administrative district in the canton of Bern. 9 different tax stamps were issued between 1904 and 1919.
* 1904, 50c used, bisected usage was allowed
* 1919, 10c black on blue-grey used
* 1919, 10c black on blue used (a)
* 1919, 20c red on yellow (a)
* 1919, 30c carmine on lilac-rose

## Reinach (AG)

Reinach, Aargau is a municipality in the district of Kulm in the canton of Aargau. 8 different tax stamps were issued ca. 1925.
* 1925 50c used
* 1925 5Fr used
* 1925 10Fr used

## Renens (VD)

Renens is a municipality in the canton of Vaud. It is located in the district of Ouest Lausannois, and is a suburb of the city of Lausanne. It is the fourth largest city in the canton. 63 different tax stamps were issued between 1904 and the 1940's.

### Civil tax

* 1908-1910 1Fr (B)
* 1911 large 'P'
* 1911 small 'P'
* 1911 3Fr (B)
* 1911 4Fr (aC)
* 1912 2Fr
* 1912 3Fr
* 1912 4Fr
* 1913 4Fr
* 1914 2Fr
* 1915 3Fr
* 1915 4Fr
* G1916 2Fr
* 1916 3Fr
* 1916 4Fr
* 1917 2Fr

### Non-firebrigade tax

'Taxe non-pompier', tax levied only at cantonal and municipal level. The non-fire brigade tax is not considered as being one of the 'taxes for particular services rendered' which, without exception, are to be paid by the beneficiaries of privileges and immunities. It is calculated on the taxpayer's income.
* 1912 2Fr
* 1913 2Fr
* 1915 2Fr

## Riehen (BS)

Riehen is a municipality, in the canton of Basel-Stadt. 3 different tax stamps were issued around 1907.
* 1907 0.50Fr (A)
* 1907 1Fr (A)
* 1907 1Fr (B)

## Riggisberg (BE)

Riggisberg is a municipality in the Bern-Mittelland administrative district in the canton of Bern. 4 different tax stamps were issued in 1921.
* 1921 20rp

## Roggwil (BE)

Roggwil, Bern is a municipality in the Oberaargau administrative district in the canton of Bern. 34 different tax stamps were issued from 1916.
* 1920 10rp
* 1920 20rp

## Rorschach (SG)

Rorschach, Switzerland is a municipality, in the canton of St. Gallen. 60 different tax stamps were issued from 1909 to 1956.
* 1909 5c
* 1909 10c
* 1909 20c
* 1909 25c
* 1909 30c
* 1909 50c
* 1909 100c
* 1917 1Fr
* 1917 2Fr
* 1917 4Fr
* 1917 5Fr

## Rüti (ZH)

Rüti, Zürich is a municipality in the district of Hinwil in the canton of Zürich. 10 different tax stamps were issued in 1936.
* 1936 1Fr

## Saanen (BE)

Saanen is a municipality in the canton of Berne. It is the capital of the Obersimmental-Saanen administrative district. 25 different tax stamps were issued, dates are unknown.
* 20c
* 50c
* 1Fr
* 50rp
* 1Fr

## Sainte-Croix (VD)

Sainte-Croix is a municipality in the district of Jura-Nord Vaudois in the canton of Vaud. 5 different tax stamps were issued from 1894.
* 1894 20c
* 1894 50c
* 1894 1Fr (a)

## Saint-Imier (BE)

Saint-Imier is a municipality in the Jura bernois administrative district in the canton of Bern. It is located in the French-speaking Bernese Jura (Jura Bernois). Saint-Imier issued school revenues, unlisted in catalogues.
* 10c school revenue
* 10c school revenue

## Saint-Maurice (VS)

Saint-Maurice, or 'Saint-Maurice d'Agaune', is a small city located in the canton of Valais. It is also the capital of the district and of the municipality of Saint-Maurice. 5 different tax stamps were issued.
* 2Fr unused

## La Sarraz (VD)

La Sarraz is a municipality of the canton of Vaud, located in the district of Morges. 3 different tax stamps were issued from 1904.
* 1904 3Fr

## Schaffhausen City (SH)

Schaffhausen is a town with historic roots, a municipality in northern Switzerland, and the capital of the canton of the same name. 23 different tax stamps were issued from 1904.
* 1913 50c (aA)
* 1919 1Fr (a)

## Spiez (BE)

Spiez is a town and municipality on the shore of Lake Thun in the Bernese Oberland region of the Swiss canton of Bern. It is part of the Frutigen-Niedersimmental administrative district. 20 different tax stamps were issued.
* 10c (A)
* 20c (A)
* 50c (A)

## Steffisburg (BE)

Steffisburg is a municipality in the administrative district of Thun in the canton of Bern. 18 different tax stamps were issued.
* 30c (B)

## Sumiswald (BE)

Sumiswald is a municipality in the district of the Emmental administrative district in the canton of Bern. 49 different tax stamps were issued from 1902 to 1975.

### 1902

* 1902 detail, slanted 'e'
* 10c
* 30c
* 50c

### 1905

* 1905 detail
* 10c
* 20c
* 30c
* 40c
* 50c
* 1Fr

### Ca. 1917

* 1917 detail, no dots in horizontal bar
* 10c
* 20c
* 50c

### Ca. 1916

Design in blue.
* 1Fr (B)
* 3Fr (B)

## Tavannes (BE)

Tavannes is a municipality in the Jura bernois administrative district in the canton of Bern. 31 different tax stamps were issued.
* 10c
* 20c (a)
* 50c
* 5Fr
* 1940 - 20c
* 1940 - 20c

## Wädenswil (ZH)

Wädenswil is a municipality in the district of Horgen in the canton of Zürich. 53 different tax stamps were issued between 1887 and 1948.
* 1900 - 5c
* 1900 - 10c
* 1900 - 15c
* 1900 - 30c
* 1900 - 35c
* 1900 - 60c
* 1900 - 75c

# References

* ↑ Wallace, Clayton (2016). Tourism Tax Stamps of Switzerland (2nd ed.). Alamo, USA.
* ↑ Zing, Pierre-Olivier (1971). La taxe de sejour et la taxe de tourisme. Lausanne University.
* ↑ Gainon, Denis (1995). Catalogue de timbres administratifs publics de Suisse (fiscaux et analogues) confédération, cantons, communes (5th ed.). SGSSV / SSCEP, Zürich, Switzerland.