---
title: "City of Zurich and Regensdorf dispute over residual care costs financing in Zurich, Switzerland; Cantons responsible, residence municipality designated."
sdDatePublished: "2026-04-30T12:08:00Z"
source: "https://www.walderwyss.com/de/news/2026-04-21_decision-9c-304-2025-of-25-march-2026"
topics:
  - name: "health insurance"
    identifier: "medtop:20000483"
  - name: "judiciary"
    identifier: "medtop:20000106"
  - name: "law"
    identifier: "medtop:20000121"
  - name: "local government policy"
    identifier: "medtop:20001265"
  - name: "public finance"
    identifier: "medtop:20000608"
  - name: "legal service"
    identifier: "medtop:20000282"
locations:
  - "Zürich"
  - "Dielsdorf"
---


City of Zurich and Regensdorf dispute over residual care costs financing in Zurich, Switzerland; Cantons responsible, residence municipality designated.

Walder Wyss Rechtsanwälte | Decision 9C_304/2025 of 25 March 2026

2025 of 25 March 2026

A minor (A.), resident in Regensdorf, was hospitalised due to severe epilepsy in early 2020 and subsequently transferred to a city-run care centre in Zurich. From September 2020 to June 2023, the municipality of Regensdorf financed the residual care costs; from July 2023 onwards, however, it covered only a small portion, giving rise to a dispute with the City of Zurich regarding responsibility for the outstanding costs. Following unsuccessful negotiations, the City of Zurich formally requested Regensdorf to issue an appealable ruling on the matter. Regensdorf refused, citing a lack of competence. The City of Zurich appealed, seeking to have this refusal set aside and to obtain an order requiring Regensdorf to pay the outstanding care costs. The Zurich Social Insurance Court upheld the City’s appeal, annulled Regensdorf’s decision, and remitted the case for further consideration. Regensdorf lodged an appeal to the Federal Supreme Court, challenging both the competence of the lower court and the order to issue a ruling.

The Federal Supreme Court held that disputes concerning the financing of residual care costs are governed by Art. 25apara. 5 of the Swiss Federal Law on Health Insurance (Bundesgesetz über die Krankenversicherung, KVG). Under this provision, the cantons are responsible for regulating residual financing and designating the competent municipality; the Canton of Zurich assigns this responsibility to the municipality of residence prior to admission to a listed care facility. The Court further held that such disputes are of a federal social insurance nature and must be addressed in accordance with the procedural rules of the Swiss Federal Act on General Aspects of Social Security Law (Bundesgesetz über den Allgemeinen Teil des Sozialversicherungsrechts, ATSG), as Zurich’s cantonal law does not provide a divergent procedure. In terms of administrative process, the Court clarified that a municipality is competent and obliged to issue an administrative ruling regarding its willingness to assume, or to refuse, financial responsibility for these care costs. Such a ruling does not determine the legal position of the other municipality, but merely constitutes a formal determination of its own obligations. Accordingly, the appeal was dismissed, reaffirming both the correct application of Art. 25aKVG and the procedural appropriateness of requiring municipalities to issue a ruling in such matters.