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Numbering and classification according Denis Gainon (May 1996, version 5), Catalogue de timbres administratifs publics de Suisse (fiscaux et analogues): confédération, cantons, communes. Additionally the catalogue by Clayton Wallace (2016, 2nd Edition) Tourism Tax Stamps of Switzerland is used.

=Federal 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
Gainon purpose classification A.

1915
Design by Hans Frei (1868 - 1947), Swiss medallist, goldsmith and sculptor.

Consular service
Gainon purpose classification B.

1915
Group 1. 1915 federal bonds and notes stamps overprinted in black 'Service Consulaire Taxes'.

1920
Arms of Switzerland. Orange-brown, perforated 11.75, unwatermarked.

Confederation
Gainon group B, 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, a few different dates per tax are mentioned in Gainon. Bonds were taxed 3% (№ 5).

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

Aargau
Aargau is one of the 26 cantons of Switzerland. Revenue stamps were issued from 1886 to 1936.

Poster tax
Gainon purpose classification C, 1916. 5 different values with perforations 10 (A), 10.75-11 (B), 11-11.25 (C) or 11.5 (D).

Basel
See separate gallery: Revenue stamps of Basel

Bern
See separate gallery: Revenue stamps of Bern

Fribourg
See separate gallery: Revenue stamps of Fribourg

Geneva
See separate gallery: Revenue stamps of 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
Purpose classification B. Two perforations: 11 (A) or 11.5 (B)

Tourism
4 different sets were issued between 1936 and 1957.

1936-1938
Arms of Grisons, Gainon group 1. Two perforations: 11 (A) or 11.5 (B). The 5c exists in three types: wide (x), 7 narrow 5 (y), cutoff 5 (z). (cf. Wallace)
 * 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.

1944
Arms of Grisons, Gainon group 2. 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.

1944-
Arms of Grisons, Gainon group 3. 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.

Lucerne
See separate gallery Revenue stamps of Lucerne.

Neuchâtel
See separate gallery Revenue stamps of 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
Purpose classification A, group 1. Perforated 12.75.

=Municipal 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, 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.

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).

L'Abbaye (VD)
L'Abbaye is a municipality in the canton of Vaud. 4 different stamps were issued.

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.

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.

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.

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.

Bellinzona (TI)
Bellinzona is the capital of the canton Ticino. 12 different stamps were issued between 1910 and 1962.

Biasca (TI)
Biasca is a town of the district of Riviera in the canton of Ticino. 7 different stamps were issued up to 1963.

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.

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.

1919
Schriften-Kontrolle, perforated 11.5.

Police
1918-1931. Polizei-Commissariat, perforated 11.5.

City of Biel
1919-1933.

Bremgarten (AG)
Bremgarten is a municipality in the canton of Aargau. 29 different stamps were issued between 1905 and 1940.

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).

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.

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).

Cadenazzo (TI)
Cadenazzo is a municipality in the district of Bellinzona, in the canton of Ticino. 5 different stamps were issued.

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.

Chenit, Le (VD)
Le Chenit is a municipality in the canton of Vaud. 2 different entertainment tax stamps were issued in 1938.

Corgémont (BE)
Corgémont is a municipality in the Jura bernois administrative district in the canton of Bern. 17 different stamps were issued.

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.

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.

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.

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. Gainon distinguishes 9 groups.

Delémont (JU)
Delémont is the capital of the Swiss canton of Jura. 44 different stamps were issued between 1904 and 1956.

Dornach (SO)
Dornach is a municipality in the district of Dorneck in the canton of Solothurn. 9 different stamps were issued.

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.

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).

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.

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. Gainon type 2. Four perforations exist: 11.25 (A), 11.5 (B), 13 (C) and 11.25x13 (D).

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.

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.

Herisau (AR)
Herisau is a municipality in the canton of Appenzell Ausserrhoden. 33 different stamps were issued between 1889 and 1960.

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.

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
Gainon group 1.

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'.

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.

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.

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.

Küsnacht (ZH)
Küsnacht is a municipality in the district of Meilen in the canton of Zurich. 8 different stamps were issued in 1901.

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.

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).

Lausanne (VD)
Lausanne is the capital and largest city of the canton of Vaud. 103 different stamps were issued between 1878 and 1950.

Lieu, Le (VD)
Le Lieu is a municipality in the canton of Vaud. 4 different stamps were issued in c. 1930.

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.

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.

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.

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.

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.

Monthey (VS)
Monthey is the capital of the district of Monthey in the canton of Valais. 17 different stamps were issued.

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.

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.

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.

Muttenz (BL)
Muttenz is a municipality in the canton of Basel-Country. 30 different tax stamps were issued from 1930.

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.

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. Gainon distinguishes 3 different groups.

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. Gainon distinguishes 4 different groups.

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. Gainon distinguishes 2 different groups.

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. Gainon distinguishes 2 different groups.

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. Gainon distinguishes 4 different groups.

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. Gainon distinguishes 3 different groups, the first exists in white (A) and buff (B) paper.

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. Gainon distinguishes 2 different groups (1904 and 1919 issue).

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.

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. Gainon distinguishes 15 groups, and several subclassifications.

Civil tax
Gainon groups 1-7.

Non-firebrigade tax
Gainon groups 8-10. '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.

Riehen (BS)
Riehen is a municipality, in the canton of Basel-Stadt. 3 different tax stamps were issued around 1907.

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.

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. Gainon distinguishes 5 groups.

Rorschach (SG)
Rorschach, Switzerland is a municipality, in the canton of St. Gallen. 60 different tax stamps were issued from 1909 to 1956. Gainon distinguishes 7 groups.

Rüti (ZH)
Rüti, Zürich is a municipality in the district of Hinwil in the canton of Zürich. 10 different tax stamps were issued in1936. Gainon distinguishes 1 group.

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. Gainon distinguishes 5 groups.

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. Gainon distinguishes 2 groups. Gainon group 1.

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). From 1925 13 different tax stamps were listed by Gainon, separated in 3 groups. Saint-Imier also issued school revenues, not listed by Gainon.

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.

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. Gainon distinguishes 2 groups.

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. Gainon distinguishes 5 groups.

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. Gainon distinguishes 5 groups of which only issue date of group 5 is known (1938).

Steffisburg (BE)
Steffisburg is a municipality in the administrative district of Thun in the canton of Bern. 18 different tax stamps were issued. Gainon distinguishes 2 groups.

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. Gainon distinguishes 7 groups.

Ca. 1916, group 4
Design like group 3, but in blue.

Tavannes (BE)
Tavannes is a municipality in the Jura bernois administrative district in the canton of Bern. 31 different tax stamps were issued. Gainon distinguishes 6 groups.

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. Gainon distinguishes 6 groups.

BERN



Canton of Bern
The canton of Bern is the second largest of the 26 Swiss cantons by both surface area and population, located in west-central Switzerland. Cantonal revenue stamps were issued for 4 different purposes (classifications A-D), and for tourism tax. Most stamps were printed by Kümmerly & Frey (German Wikipedia).

Advertisement
Purpose classification A. Arms of Bern inscribed Kanton Bern.

1865
Bern coat of arms. Gainon group 1.

General revenue
Purpose classification B. Arms of Bern inscribed Kanton Bern.

1865-1872
Bern coat of arms. Imperforate.

1865 without watermark
Gainon group 1, № 1. Fine print, orange to orange-brown.

1872 watermarked
Gainon groups 2 and 3, № 2-3, 16 types. Coarse print, in which the bear in the coat of arms has less or no fine lines. Watermark small 'CB' normal and inverted (I and Ia). Group 3 large 'CB' watermark normal and inverted (II and IIa). Group 3 is known in thick (A-B) and thin (C-D) paper.

1874-1877
Gainon groups 4-6, № 4-6, 12 types. Perforated 11.75. Group 4 watermarked large 'CB' normal and inverted (II and IIa), group 5 'B' normal and inverted (III and IIIa) and group 6 'S' (IV).

1880
Gainon group 7, № 7-21. Arms of Bern inscribed Canton Bern, each corner ornamented, right text 'MARKE'.

Watermark 'S'
Different perforations exist, 11.5-11.75 (B), 12.75-13 (C) or mixed 11.5x11.5x13x11.5 (D).

Watermark 'S' inverted
Different perforations exist, 11.5-11.75 (E), 12.75-13 (F).

Value 15 in each corner
Gainon group 8, № 22, 8 types. Design changes: right text 'TIMBRE', '15' in each corner. Small numeral above lower right 15: 1, 2 (a), 3 (b), 4 (c) or 5 (d). Sometimes a small dot in the lower left corner. Watermark 'S' (A) or inverted (B). perforated 12.75x10.25.

1881
Gainon group 9, № 23-28. Value in centimes. Different type of cancellations exist, common are fiscal, manuscript (and later railway), uncommon are postal.

Without numeral and 'K'
Without numeral and 'K' above lower values. Watermark 'S' and perforated 11.5 (A) or 12.75x10.25 (B) or inverted 'S' and perforated 12.75x10.25 (C).

With numeral and 'K'
Subtype a: with small numeral above lower left value and 'K' above lower right value. Numerals 1-5 exist for the 5c, 10c, 30c and 60c. Watermark 'S' and perforated 12.75x10.25 (B) or inverted 'S' and perforated 12.75x10.25 (C). Perforation 11.5 does not exist. 'K' is the first initial of the printing company Kümmerly & Frey.

The theory is that there were five types of stamps transferred to the lithographer's stone making up the complete plate for the sheets of the 1880 and 1881 issue. The stamps in rows carry the same number, the stamps in column are sequenced downwards (cf. M.N. Thaler).

Details of the 10c lower left corner with numeral 1-5:

1886
Gainon group 10, № 29-37. Design changes: leaves on the left, no numeral above lower right value, but numerals exist for the 15c: 1 (a), 2 (b), 3 (c), 4 (d) or 5 (e). Watermark 'S' (A) or inverted (B). Perforated 12.75x10.25.

The 15c is known in two types, thick (I) or thin (II) lower left '15'.

1892-1902
Gainon group 11, № 38A-50A, № 38B-41B, № 45B-48B. Value in centimes and design changes: Month (Roman numerals) and year inscribed on one of the lower left leaves (ranging from X.92 to X.02). Value in each corner, but no numerals or letter 'K' above lower value. Watermark 'S' (A) or inverted (B, uncommon), perforated 12.75x10.25. From 10-1898 (X.98) the corner '10' has a top dash. The 15c like Gainon group 10, thick (I) or thin (II) corner numerals.

1893-1898
Gainon group 12, № 51-56. A large group with numerous different types (estimated 142). Month (Roman numerals) and year inscribed on one of the lower right leaves, ranging from III-93 to VI-98. Watermark 'S', perforated 12.75x10.25. The 5c, 10c and 30c (like Gainon group 9) can have small numerals (1-5) above lower left value and letter 'K' above lower right value. The 60c (like Gainon group 9) can have small numerals (1-5) above lower left value without letter 'K' above lower right value.
 * 5c № 51: 3 dates, with or without numerals: 3x6=18 types
 * 10c № 52: 7 dates, with or without numerals: 7x6=42 types
 * 20c № 53: 3 dates, without numerals: 3 types
 * 30c № 54: 8 dates, with or without numerals: 8x6=48 types
 * 60c № 55: 5 dates, with or without numerals (without 'K'): 5x6=30 types
 * 1fr № 56: 1 date, without numerals: 1 type

1902
Gainon special issue, № S4-S6. Month (Roman numerals) and year inscribed on one of the lower left leaves. Watermark 'S', perforated 12.75x11.25, black.

1903
Gainon group 13, № 57-71. Changed design. This group bears the name of one of the owners of the printing company 'H Kümmerly' (Hermann Kümmerly) below the front right paw of the bear. Watermark IV ('S' - A), 10c exists with inverted 'S' (B). Perforated 12.75x10.25.

1906
Gainon group 14, № 72-87. Changed, less detailed design without engraver's name. Five types can be distinguished:
 * A: Watermark IV ('S'). Perforated 12.75x10.25. Brown-lilac to red-brown on yellowish paper,
 * B: Watermark IV ('S'). Perforated 12.75x10.25. Lilac-brown/red on white paper,
 * C: Watermark IVa ('S' inverted). Perforated 12.75x10.25. Lilac-brown/red on white paper,
 * D: Watermark IV ('S'). Perforated 9.75x12.5. Lilac-brown/red on white paper,
 * E: Watermark IVa ('S' inverted). Perforated 9.75x12.5. Lilac-brown/red on white paper.

1914
Gainon group 15, № 88-100. Design like group 14, overprinted 'WECHSELSTEMPEL'. Watermark IV ('S'), perforated 12.75x10.25.

1930+
Gainon group 16, № 101-115. No decoration in lower part of value frame. Watermark IV ('S' - A) or watermark IVa ('S' inverted B). Perforated 9.75x12.5.

1934+
Gainon group 17, № 116-130. Square undecorated value frame. Watermark IV ('S' - A) or watermark IVa ('S' inverted B). Perforated 9.75x12.5.

Fixed fees
Purpose classification C. Intended for taxation of a precisely defined service, mixed usage with general revenue stamps was common practice (eg. the 1938 postal cheque fragment above).

1878
Arms of Bern inscribed Kanton Bern. Gainon group 1, № 1-8. Watermark 'B' (III), 50c., 1Fr. and 2Fr. are known with inverted 'B' (IIIa). Perforated 11.75. Numerous shades.

1884
Gainon group 2, № 9-22. Arms of Bern inscribed Canton Bern and Gebührenmarke. Watermark 'S' (A), some values known with inverted 'S' (B). Perforated 12.75x10.25.

1903-1918-1930
Gainon group 3, № 23-41. Value frame round at top. Up to 80c the numeral can be either in dark green or black (subtype a-c). Four main types can be distinguished:
 * A: Watermark IV ('S'). Perforated 12.75x10.25,
 * B: Watermark IVa ('S' inverted). Perforated 12.75x10.25,
 * C: Watermark IV ('S'). Perforated 9.75x12.5,
 * D: Watermark IVa ('S' inverted). Perforated 9.75x12.5.

1933+
Gainon group 4, № 42-61. Square value frame, perforated 9.75x12.5. Three main types can be distinguished:
 * A: Watermark IV ('S'),
 * B: Watermark IVa ('S' inverted),
 * C: No watermark.

War tax
Purpose classification D, № 1-3. Fixed fees (50c. № 65, 1Fr. № 48a and 2Fr. № 50) overprinted 'KW' (Kriegswirtschaftsamt).

1908
Gainon group 1, № 1-12. Bear touches upper diagonal in arms. Perforated 11.5.

1908-1927
Gainon group 2, № 13. Smaller diagonal dash on '1' and smaller ornament in top corners. Perforated 11.5.

1927
Gainon group 3, № 14-24. Bear is smaller and does not touch upper diagonal in arms. Perforated 11.

1939
Gainon group 4, № 25-38. New design. Imperforate (A) or perforated 11 (B).

1930
Gainon group 14, № 72-77. Light (A) or dark colors (B). Group 15, № 78-85. Perforated 11 (A) to 11.5 (D).

Legal guardian office
Gainon group 17, № 88-95. Vormundschafts-bureau.

Tourism
Gainon group 1-3, № 1-9. Colored paper with wide shield, inscribed Beherbergungs-Abgabe (Mountain Lodge Duty). Group 1 perforated 10.75-11 (A) or 11.25-11.5 (B). Group 2 perforated 11.25-11.5. Group 3 perforated 11.5. Wallace № 1-16.

Markings
Gainon distinguishes three different categories of revenue markings:
 * Hand stamps (A), from 1805. Gainon groups 1-4, № 1-14.
 * Preimprinted marking (B). Gainon groups 1-2, № 1-2.
 * Relief (dry) marking (C), from 1805. Gainon groups 1-13, № 1-34.

Municipalities of the canton of Bern
There are 351 municipalities in the canton of Bern (as of January 2017), of which some issued revenue stamps.

Aarberg
In Aarberg 4 different stamps were issued in 1904. Perforated 11.5 (A) or 14 (B), and next to these issues 28 special printings (S) exist imperforate (A), perforated 11.5 (B,C) or 14 (D).

Albligen
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.

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

Documents
1902-1919 issues. 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.

Police
1918-1931. Polizei-Commissariat, perforated 11.5.

City of Biel
1919-1933.

Brügg
Brügg is a municipality in the Biel/Bienne administrative district. 12 different stamps were issued between 1907 and 1935.

Burgdorf
Burgdorf is the largest city in Emmental. 12 different stamps were issued in 1917. Four different perforations exist: 11.25x11.5 (A), 13 (B), 11.25x13 (C) and imperforate (D).

Corgémont
Corgémont is a municipality in the Jura bernois administrative district. 17 different stamps were issued.

Court
Court is a municipality in the Jura bernois administrative district. 6 different stamps were issued in the 1900's.

Evilard (BE)
Evilard is a municipality in the Biel/Bienne administrative district. 14 different stamps were issued, perforated either 10 (A) or 11.5 (B).

Guggisberg
Guggisberg is a municipality in the Bern-Mittelland administrative district. 7 different stamps were issued in 1908 and 2 tourism tax stamps.

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

Interlaken
Interlaken is a statistic town and municipality in the Interlaken-Oberhasli administrative district. 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'.

Köniz
Köniz is a statistical town and a municipality in the Bern-Mittelland administrative district right on the southern border to Bern. 43 different stamps were issued from 1901.

Langenthal
Langenthal is a town and a municipality in the district of Oberaargau. 36 different stamps were issued between 1907 and 1950.

Laufen / Laufon (1994: BL)
Laufen is currently 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).

Lützelflüh
Lützelflüh is a municipality in the administrative district of Emmental. 15 different stamps were issued between 1904 and 1957.

Madretsch
Madretsch (formerly Mardrez) 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.

Mett
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.

Moutier
Moutier is a municipality in the Jura bernois administrative district. 22 different tax stamps were issued between 1915 and 1945.

Neuveville, La
La Neuveville is a municipality in the Jura bernois administrative district. 8 different tax stamps were issued, dates are unknown. Gainon distinguishes 3 different groups.

Nidau
Nidau is a municipality in the Biel/Bienne administrative district. 19 different tax stamps were issued from 1910. Gainon distinguishes 4 different groups.

Niederbipp
Niederbipp is a municipality in the Oberaargau administrative district. 19 different tax stamps were issued to c. 1976. Gainon distinguishes 2 different groups.

Reconvilier
Reconvilier is a municipality in the Jura bernois administrative district. 9 different tax stamps were issued between 1904 and 1919. Gainon distinguishes 2 different groups (1904 and 1919 issue).

Riggisberg
Riggisberg is a municipality in the Bern-Mittelland administrative district. 4 different tax stamps were issued in 1921.

Roggwil
Roggwil, Bern is a municipality in the Oberaargau administrative district. 34 different tax stamps were issued from 1916. Gainon distinguishes 5 groups.

Saanen
Saanen is the capital of the Obersimmental-Saanen administrative district. 25 different tax stamps were issued, dates are unknown. Gainon distinguishes 5 groups.

Saint-Imier
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). From 1925 13 different tax stamps were listed by Gainon, separated in 3 groups. Saint-Imier also issued school revenues, not listed by Gainon.

Spiez
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. Gainon distinguishes 5 groups of which only issue date of group 5 is known (1938).

Steffisburg
Steffisburg is a municipality in the administrative district of Thun in the canton of Bern. 18 different tax stamps were issued. Gainon distinguishes 2 groups.

Sumiswald
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. Gainon distinguishes 7 groups.

1902, group 1
'e' of 'Gebühr' slanted.

Ca. 1917, group 3
Without dots before and after 'SUMISWALD'.

Ca. 1916, group 4
Design like group 3, but in blue.

Tavannes
Tavannes is a municipality in the Jura bernois administrative district in the canton of Bern. 31 different tax stamps were issued. Gainon distinguishes 6 groups.



Numbering according Denis Gainon (1996, version 5), Catalogue de timbres administratifs publics de Suisse (fiscaux et analogues) confédération, cantons, communes. For tourism tax stamps the catalogue by Clayton Wallace (2016, 2nd Edition) Tourism Tax Stamps of Switzerland is used.

Canton of Basel-Stadt
The Canton of Basel-Stadt (Basel-City) is one of the 26 cantons of Switzerland. The city of Basel and the municipalities of Bettingen and Riehen form its territory. Stamps either depict the arms of Basel, or the arms and the basilisk, the guardian creature and traditional symbol. Stamps were issued for 15 different purposes (classifications A-O), and for tourism tax.

Police
Purpose classification A. Arms of Basel.

Group 1-5
1860-1884

Group 6
1932, size 36x39.5mm, perforated 11.5.

Group 7
Size 21x27mm, perforated 11.5.

Group 8
Different background design, perforated 10.75-11 but 11.5 and 15.25 exists. Thin paper (A) or thick paper (B).

Bill of exchange
Purpose classification B. Arms of Basel and basilisk.

1870
Exist imperforate (A), perforated 11.5 (B), 11.75-12 (C) and 12.75-13 (D - only 7 cents).

1883
Three different perforations exist; imperforate (A), perforated 11.5 (B) or 12.75-13.25 (C). The year '1883' is very small in the design. Perforation B, 11.5. Pale rose-carmine (1) or rose-carmine (2):

Bordereaux
Purpose classification C. Employers had to file a pay-roll report in the form of an individual periodical reporting leaflet (feuillet de cotisations) for each insured wage earner employed, plus a summary sheet (bordereau) for the entire group. The bordereau lists the name, registration number, and total contribution amount of each worker employed by the employer. Tax stamps were affixed on the bordereau as proof of the payment of social insurance contributions.

1884
Arms of Basel and basilisk. Colours range from light to dark brown. Three different perforations exist; imperforate (A), perforated 11.5 (B) or 12.75-13.25 (C). Perforation B, 11.5.

1899
Arms of Basel. Colours range from brown to lilac-brown. Two different perforations exist; perforated 11.5 (A) or 12.75-13.25 (B). The 5Fr. and 10Fr. exist with watermark (D). Perforation A, 11.5.

General revenue
Purpose classification D.

1884
Arms of Basel and basilisk. Many shades of green are known. Three different perforations exist; imperforate (A), perforated 11.5 (B) or 12.75-13.25 (C).

1899
Arms of Basel. With and without watermark. No watermark, three different perforations; perforated 11.5 (A), 12.75-13 (C) or 12.75-13 and partial horizontally imperforate (D). Watermarked; perforation 11.5 (B) and perforation 12.75-13 (E). No watermark, perforation 11.5 (A).

1914
Arms of Basel. Normal and thick paper (a), perforated 11.75.

Stocks and bonds
Purpose classification E.

1883
Arms of Basel and basilisk. Colours range from light to dark grey-blue. Group 1 Inscription: 'OBLIGATIONEN & ACTIENSTEMPEL'. Two different perforations exist: 11.5 (A) or 12.75-13 (B).

Bailiff (Betreibungsamt)
Purpose classification F. The Swiss bailiff or debt collecting office (Betreibungsamt) is a cantonal or communal public and independent office which is responsible for the appropriate legal procedures for initiation of proceedings.

1897
Arms of Basel and basilisk. Perforated 11.5, straight legs of the 'M' of 'TAXMARKE'.

1904
Numerals. Clear (A) or dark (B) colors. Perforated 11.5.

1905
Arms of Basel and basilisk. Perforated 11.5, straight legs of the 'M' of 'TAXMARKE'.

1906-1944
Arms of Basel and basilisk. Perforated 11.5-11.75, splayed legs of the 'M' of 'TAXMARKE'.

1924-1944
Arms of Basel and basilisk. Surcharges on 1906-1944 issue. Perforated 11.5-11.75, splayed legs of the 'M' of 'TAXMARKE'.

1913-1930
Arms of Basel and basilisk. Similar design as the 1897 issue. Perforated 11.5, straight legs of the 'M' of 'TAXMARKE'.

1920
Arms of Basel and basilisk. Similar design as the 1913-1930 issue. Perforated 15.25, straight legs of the 'M' of 'TAXMARKE'.

Frontier police
Purpose classification G. Arms of Basel. 7 different issues are known.

Registry office (Zivilstandsamt)
Purpose classification H. Stamps depict the Basel Minster (1911 issue) or the arms of Basel. 3 different issues are known between 1911 and 1958. The issues of 1958 cannot be shown here due to license policy.

Harbour due (Hafenabgabe)
Purpose classification J. Arms of Basel. From 1934 to the 1940's the Rhine Navigation Office ('Rheinschiffahrtsamt') used 21 different stamps (3 sets) to collect Rhine harbour dues. The exact issue date of series 2 and 3 is unknown.

Public health service
Purpose classification L. Numerals and 'Oe.K.K.' or 'Ö.K.K.', for Öffentliche Krankenkasse.

War tax
Purpose classification M. Arms of Basel.

Bicycle control
Purpose classification O. Arms of Basel, stamps issued with talon.

Tourism
Arms of Basel.

1942
Round period following 'RP' or 'FR'.

Municipalities of the canton of Basel-Landschaft
There are 86 municipalities of the canton of Basel-Country, as of 2009. , of which some issued revenue stamps.

Riehen
Riehen is a municipality, in the canton of Basel-Stadt. 3 different tax stamps were issued around 1907.

Canton of Lucerne
The canton of Lucerne is located in the centre of Switzerland. 279 different stamps were issued between 1878 and 1957 for general tax purposes only, categorized by Gainon in groups 1-11. Special issues are known.

The amount of tax in Lucerne, as in Schwyz and Zug, was defined by the size of the document (discontinued in 1950). For simple legal matters:
 * 5c - 1/8 bogen, smaller or equal to A6
 * 10c - 1/4 bogen, A5
 * 20c - 1/2 bogen, A4
 * 40c - 1 bogen, larger or equal to A3

The tax stamps of Lucerne were to be cancelled either by manuscript (company name and date) or handstamp.

1878
Group 1. Arms of Lucerne, without overprint.

1880-1887
Group 2. Arms of Lucerne, with overprint month and year.

1889-1890
Group 3. Arms of Lucerne, with overprint 'Emission', month and year.

1891-1894
Group 4. Changed design, overprint 'E' (of Emission) in corner upper left, numeral (month) in corner upper right and the year in the lower corners. Size 22x31.5mm.

1894-1896
Group 5. Same design as group 4 but larger size, 24.5x34mm. The 'C' of 'Cts.' measures 1.5mm. Perforated 14.

1896-1940
Group 6. Same design as group 5 but inscription in different font and larger size. The 'C' of 'Cts.' measures 1.8mm. Perforated 13.75-14.

Canton of Fribourg
The Canton of Fribourg is a canton of Switzerland located in the west of the country.

Commerce
Arms of Fribourg. Purpose classification A.

1862-1867
Gainon group 1. Inscribed Timbre de Comerce. Imperforate.

1876
Gainon group 3. Right vertical text reads bottom up.

1882
Gainon group 5. Color modified, the ends of the two top corner ornaments touch the interior design. The word 'COMMERCE' 1.7mm. Perforated 11.5 (A) or 12.75-13 (B). No watermark but 10c-50c exist with watermark (a).

1895
Gainon group 6. Inscribed Timbre Mobile Gradué.

1907
Gainon group 8. Larger stamps. The word 'COMMERCE' larger (2mm). The ends of the two top corner ornaments do not touch the interior design. Perforated 11.5, no watermark (A), watermarked (B) or 12.75-13, no watermark (C) or watermarked (D).

Commerce supplement
Arms of Fribourg. Purpose classification B.

1862
Gainon group 1. Inscribed Timbre de Comerce / Visa Supplem. Imperforate.

1876
Gainon group 2.

Non commercial visa
Arms of Fribourg. Purpose classification E.

1870
Gainon group 1. Inscribed Visa en Lieu de Timbre Gradué. Perforated 11.75 (except 1a - 12.75-13).

Revenue documents
Arms of Fribourg. Purpose classification F.

1862
Gainon group 1. Inscribed Timbre de Dimens(sion Ordinaire). Imperforated.

Private agreements
Arms of Fribourg. Purpose classification J.

1865
Gainon group 2. Inscribed Actes Sous Seing-Privé. Five different types by perforation and separation lines:
 * A: 11.75, no lines
 * B: 11.75, with lines
 * C: 12.75, no lines
 * D: 12.75, with lines
 * E: 13.25, with lines

Poster tax
Arms of Fribourg. Purpose classification K.

1882
Gainon special issue. Inscribed Visa en Lieu de Timbre / Affiches.

Permanent poster tax
1908-1958. Arms of Fribourg, inscribed Affiche Permanente. Purpose classification L, Gainon groups 1-5.

Conveyance
Arms of Fribourg. Purpose classification N.

1905
Gainon groups 1 and 2. Inscribed Lettre de voiture. Group 1: crude design, either perforated 11.5 (A) or 12.75 (B), brown-olive (a) or green (b-c). Group 2: fine design, sharper drawn leaves, larger cross with more rays. Perforated 11.5.

Other
Unlisted stamps, possible cinderellas.



Canton of Geneva
The French-speaking Canton of Geneva is the westernmost canton of Switzerland.

Commerce
Arms of Geneva. Purpose classification A.

1860
Group 1, imperforate.

1865
Group 2. Imperforate (A), 11.25 (B) or 11.75 (C).

1877-1887
For catalogue numbers 29-83 Gainon distinguishes different issue groups depending on:
 * wing of the arms eagle: open (group 3, 4, 7) or closed (group 5, 6, 8)
 * differences in the value inscription: type I (group 3, 5, 7, 8) and II (group 4, 6, 7, 8)
 * 10 different combinations of paper type, watermark and perforation, A-J:
 * Paper X: smooth, thick and opaque (A, B, C, I)
 * Paper Y: rough, medium thick, opaque to slightly transparent (D, E, G, H, J)
 * Paper Z: rough, thin and transparent (F, not watermarked and only perforated 11.5-11.75)

The 5c pink with an open wing (29 and 45) for example, exists in 8 different types in two groups (3 and 4). Different shades also exist.

Eagle wing

1877 group 3
Open eagle wing. Value inscription type I.

1887 group 4
Open eagle wing. Value inscription type II.

Special issue
Imperforate, with and without value inscription.

1887, Group 5
Closed eagle wing. Value inscription type I.

1887, Group 7
Open eagle wing, black value inscription.

1887, Group 8
Closed eagle wing, black value inscription. 1 franc value inscription type I (№ 74) or II (№ 75).

1887, Group 9
Different design. Printers inscription 'F. de Siebenthal & Cie, Geneve' at bottom.

Conveyance
Arms of Geneva. Purpose classification B.

1865
Group 1, imperforate. Inscribed LOI DU 1 FÉVRIER 1865. Used by the Geneva freight (railway-)station and weighing office, often cancelled GENEVE C.F.F. (meaning Chemins de Fer Fédéraux Suisses - Swiss Federal Railways), and/or GENEVE P.V. meaning Petite Vitesse (low speed), GENEVE G.V. meaning Grande Vitesse (urgent, high speed).

1876
Group 2. Inscribed CANTON DE GENEVE. One stamp which comes in 12 different types, depending on color, perforation and paper type. Perforations 11.5 (a, b, c), 11.75 (d) or 12.75 (e). No watermark except 2aB (lilac, 11.5, coarse opaque paper). Three different paper types: Different colors, shades of violet and gray:
 * Smooth and opaque (A)
 * Coarse and opaque to semi-translucent (B)
 * Thin and semi-translucent to semi-transparent (C)
 * Lilac (2 and 2a)
 * Gray to violet-gray (2b)
 * Light gray-lilac (2c)
 * Gray-lilac (2d and 2e)

1918
Group 3. Changed design.

Stock exchange
Arms of Geneva. Purpose classification C. 4 different groups are known.

1931
Group 2-4.

General tax, 1892
Arms of Geneva. Purpose classification E. Lithographed by Lanz.

Hospital tax
Purpose classification H. 1902-1922, group 1.

Poster tax
Arms of Geneva. Purpose classification M. 9 different groups are known, issued between 1924 and 1967.



Canton of Neuchâtel
The Republic and Canton of Neuchâtel is a canton of French-speaking western Switzerland. In 2007, its population was 169,782. The capital is city of Neuchâtel. Stamps were issued for 6 different purposes (classifications A-F). Special issues exist.

Court taxes
Purpose classification A. Arms of Neuchâtel.

1879, group 2
Perforated 11 (A), 11.5 (B) or 12.75-13 (C). Stamps with watermark I, 2 or 3 letters of 'ANNONAY', exist (a).

1879, group 3
Imperforate (A), perforated 11.5 (B) or 12.75-13 (C). Stamps with watermark II or III, beaver, exist.

1879, special issue
Imperforate.

1890, group 4
Perforated 11.5 (A), 11.75 (B) or 12.75-13 (C).

1925, group 5
Redrawn. Perforated 10.75-12 (A), 11.25 (B) or 11.5 (C).

1921, group 1
Perforated 10.5-10.75 (A), 11 (B), or 11.25 (C), 11.5 (D - most common) or mixed (E).

City of Neuchâtel
Neuchâtel is the capital of the Swiss canton of Neuchâtel on Lake Neuchâtel. Stamps were issued for communal tax from 1891 to 1975. Gainon distinguishes 17 different issue groups. Special issues exist.

Municipalities
There are the 31 municipalities of the canton of Neuchâtel, as of 2018. , of which some issued revenue stamps.

Locle, Le
Le Locle is a municipality in the Le Locle District in the Canton of Neuchâtel. 22 different stamps were issued between 1892 and 1950.

Ponts-de-Martel, Les
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. Gainon distinguishes 4 different groups.