The case
As of 2032, nursing care services will be fully integrated into the Unified Financing of Outpatient and Inpatient Healthcare Services (EFAS). Until this has been accomplished, municipalities will continue to bear a significant share of the residual costs of nursing homes and home care services.
Source: Gemeindeammänner-Vereinigung des Kantons Aargau AKTUELLE THEMEN – UPDATE Nr. 5 /2026
The commentary
Demographic ageing is expected to drive these costs further up, placing increasing pressure on municipal budgets. At the same time, municipalities have limited control over the main cost drivers, making these expenses both difficult to influence and increasingly difficult to predict.
Example: Canton of Aargau: In order to provide financial relief during the transition period, a motion has been submitted to the Cantonal Parliament, proposing capping municipalities’ residual nursing care costs at the level of 2025, with any additional costs to be covered by the canton until EFAS comes into effect in 2032 or until a definitive financing solution has been established.
The objective is to limit the financial burden on municipalities during the transition period and provide greater predictability for municipal budgets until the new financing system has been fully implemented.









