Profit and distribution of profits
The National Bank Act contains a special provision governing the determination of profits (art. 30): the National Bank shall set up provisions permitting it to maintain the currency reserves at a level necessary for monetary policy. In so doing, it shall take into account the development of the Swiss economy.
The distribution of profits is regulated as follows (art. 31): 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 Swiss Federal Department of Finance and the SNB shall, for a specified period of time, agree on the amount of the annual profit distribution to the Confederation and the cantons with the aim of balancing these distributions in the medium term.