Art. 164 Legislation

¹ All significant provisions that establish binding legal rules must be enacted in the form of a federal act. These include in particular fundamental provisions on:

a.: the exercise of political rights;
b.: the restriction of constitutional rights;
c.: the rights and obligations of persons;
d.: those liable to pay tax as well as the subject matter and assessment of taxes and duties;
e.: the duties and services of the Confederation;
f.: the obligations of the Cantons in relation to the implementation and enforcement of federal law;
g.: the organisation and procedure of the federal authorities.

² Legislative powers may be delegated by federal act unless this is prohibited by the Federal Constitution.

Art. 164 Legislaziun

¹ Tut las disposiziuns legalas impurtantas èn da decretar en la furma d’ina lescha federala. Latiers tutgan spezialmain las disposiziuns fundamentalas davart:

a.: il diever dals ils dretgs politics;
b.: las restricziuns da dretgs constituziunals;
c.: ils dretgs e las obligaziuns da persunas;
d.: il circul dals contribuents sco er l’object e la calculaziun da taxas;
e.: las incumbensas e las prestaziuns da la Confederaziun;
f.: las obligaziuns dals chantuns tar la realisaziun e l’execuziun dal dretg federal;
g.: l’organisaziun e la procedura da las autoritads federalas.

² Cumpetenzas legislativas pon vegnir attribuidas tras lescha federala, sche quai na vegn betg exclus da la Constituziun federala.

This document is not an official publication. Only the publication of the Federal Chancellery is legally binding.
Il presente documento non è una pubblicazione ufficiale. Fa unicamente fede la pubblicazione della Cancelleria federale. Ordinanza sulle pubblicazioni ufficiali, OPubl.