48. Do political parties have to report on their election campaign finances?

Article 76c, Federal Law on Political Rights, 1976 as amended in 2021

If more than CHF 50,000 are spent on voting campaigns and electoral campaigns, the budgeted revenues, the final statement of revenues and all donations (monetary and in-kind) exceeding CHF 15,000 per author and in the 12 months prior to the vote or election day must be declared. The budgeted income must be provided 45 days before the vote or  election day and the final statement on income and donations 60 days after the vote or the election. Not applicable to the Council of States election.