The municipal council is pleased that, thanks to discipline and serious planning, the expenditure approved in the budget could be adhered to very well. The revision of the tax law and high tax income, on the other hand, led to a significantly better result than budgeted.

The municipal council has taken note of the 2024 financial statements. With income of CHF 35.8 million and expenses of CHF 24.6 million, the 2024 income statement shows an income surplus of CHF 11.2 million. An income surplus of CHF 1.2 million was budgeted.

Ordinary tax income exceeded the budget by CHF 7.7 million. This is mainly due to additional income from income tax on natural persons from previous years (+CHF 3.5 million) and property gains tax (+CHF 1.3 million).

In addition, with the adoption of the eighth tax law revision, the canton has committed to making a solidarity contribution of CHF 1.5 million per year to the municipality of Walchwil from 2024 to 2027. This amount could not yet be included in the 2024 budget as the tax law revision was not yet legally binding.

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Total expenses were around CHF 0.8 million lower than budgeted. Expenses were below budget almost everywhere. The calculated contribution to the Zug financial equalisation scheme (ZFA) resulted in higher costs due to higher tax income than budgeted. On the other hand, the budgeted contribution of CHF 1.4 million to the National Fiscal Equalisation (NFA) was cancelled, also as a result of the eighth revision of the Tax Act.

Net investments in 2024 totalled CHF 2.7 million, compared to the budgeted total of CHF 2.2 million. They are higher than budgeted because more was invested in drainage and road renovations.

The net assets for 2024 amount to CHF 30,583,437, which corresponds to per capita assets of CHF 7,657. Thanks to the good result in 2024, the per capita assets of the previous year (CHF 5,252) have increased further. The number of inhabitants fell from 4,010 to 3,994.

The result of the 2024 income statement is as follows

At the municipal assembly on 25 June 2025, the municipal council will propose using the surplus income of around CHF 11.2 million to allocate CHF 5.0 million to the pre-financing of depreciation for the school extension project. On the other hand, the remaining CHF 6.2 million is to be allocated to other equity.

After these allocations, the remaining equity will now total around CHF 46.0 million.

Walchwil municipal council