Overview of the Paychère Report in Vaud
The Paychère report, published in late August by former Geneva Court of Accounts president François Paychère, raises questions about how the canton’s tax shield (bouclier fiscal) was applied by the Department of Finance when Valérie Dittli was in charge of finances. The document argues that the shield was not implemented consistently during that period, a situation that was later addressed in 2021 under the leadership of Pascal Broulis. The disclosure underscores long-standing concerns about equity in tax treatment and the administration of fiscal policy in the canton of Vaud.
Valérie Dittli at the Center of the Contention
According to RTS reporting, the Paychère document suggests that some large taxpayers who benefited from the pre-2021 regime grew agitated and approached the cantonal government toward the end of 2023. They targeted Valérie Dittli, then the head of the Department of Finances, as a focal point in what has become a wider institutional crisis within Vaud’s government.
Context: The 2021 Correction and Its Aftermath
The core finding of Paychère’s analysis is that the department modified its practice in 2021 to align with the revised framework governing the tax shield. This correction appeared to revoke certain favorable applications for major taxpayers and sparked pushback from beneficiaries who had come to rely on the earlier regime. The report frames this shift as a catalyst for subsequent scrutiny of the department’s decisions and governance.
Studer Report and Parallel Allegations
Separately, a study led by Jean Studer, presented in March 2025, examined allegations of abuse of authority and breaches of professional secrecy within the Finance Department under Dittli. It alleged that Dittli directed or encouraged the suspension of ongoing tax processes and even the reversal of taxings already in force. Dittli and her office denied these claims, saying the inquiries were about gathering information to find workable solutions rather than issuing directives.
New Echoes: Paychère’s Additional Claims
RTS reports now indicate that the Paychère document aligns with Studer’s narrative to some extent. Paychère contends that Dittli summoned senior officials, including members of the taxation division, to urge them to pause cases or revisit active taxations after complaints from major taxpayers in 2023. The colleagues summoned reportedly declined to comply with these requests. Dittli’s spokesperson again stressed that any wording suggesting orders is a misinterpretation of questions posed to explore possible outcomes.
Implications for Vaud’s Government
Together, these revelations feed into a broader political dispute within the Vaud government, highlighting questions of governance, transparency, and how the canton manages contentious tax policy. Analysts warn the situation could affect the canton’s financial credibility and the stability of the executive branch as budget cycles approach and public scrutiny intensifies.
What Comes Next
Investigations and clarifications are ongoing. The Vaud government faces renewed demands for transparency around the application of the tax shield and the decision-making processes that shaped fiscal policy under Dittli’s tenure. As new disclosures emerge, the canton will weigh how to maintain public trust while navigating complex fiscal reforms.
