The determination and distribution of profits are governed by the National Bank Act (arts. 30 and 31). According to these articles, the SNB shall set up provisions permitting it to maintain currency reserves at the level which is necessary for monetary policy. In so doing, it shall take into account the development of the Swiss economy. A dividend not exceeding six percent of the share capital shall be paid from the net profit. One-third of any net profit remaining after the distribution shall accrue to the Confederation and two-thirds to the cantons.
The current annual distribution to the Confederation and the cantons amounts to CHF 1 billion, and will be made only if the distribution reserve is not negative after appropriation of profit.
More details may be found under profit and distribution of profit.