In November 1993, Switzerland had a referendum, with a historic breakthrough. With a two-thirds majority of the Swiss people agreed to the change in the system of the old sales tax mass to the value-added tax (VAT). The unpopular VAT has also previously been rejected three times by the people. Switzerland had far with the outdated, in the world war temporarily imported goods taxation from the European tax system.
This change in the system relieved, although the export industry some 2.5 billion Swiss francs (elimination of the Taxe occulte), weighted however, the households in addition to around 2 billion. After three failed in the Federal Council and the Minister of Finance is no longer believed to try to the success of a fourth start-up. However, within the economic Commission of the national Council, an eight-member group of financial politicians participated with two representatives each from the CVP, FDP, SVP and SP folder in the Hand.
The result of their compromise deals a more balanced reform package was To exempt health insurance premiums, Rent and education from VAT and reduced for food to a third. Not only that, but at the time, was three social compensations in the compromise: an additional, earmarked VAT-percentage for the AHV (flushed since 1999, a year of 2 billion Swiss francs in the AHV-Fund). In addition, it was agreed to annually and 500 million Swiss francs to reduce the cost of health insurance premiums (today there are 2 billion) and also a unique economic employment program for 300 million Swiss francs. Only thanks to this built-in social compensation, the historical tax reform succeeded in 1993. No one ever talked of horse-trading. The need for a social link was all too aware of that.
Difficult templates are only be achieved with a social compensation for those Affected.
I tell this Episode as an interested Party and the applicant of the VAT percent for AHV, because it shows great Parallels to the current OASI tax template Staf, which is now spoken as the horse-trading and violation of the tax freedom bad.
In the face of the Staf-template "inappropriate" to link tax reform and social security financing, is nonsense. Because the company, the tax benefit, pay more in the AHV. Anyone who rejects these links, negating the need for compromise capable of vote templates.
Difficult vote templates, such as globalization projects, or relief for the benefit of the economy, are today, only with a social compensation – just a horse-trading to realize the benefit of the potentially Affected. Even after the EEA-no, a Yes to the Bilateral agreements I was become only, with the accompanying wage protection measures Flam.
The constitutional rule of the "unity of matter" relates only to people initiatives, but not the changes in the law, such as the state and constitutional law expert Andreas Kley pointed out. In true Federal Constitution, article 34 of the speech is not of the unity of matter. If property, plant, and political associations are not possible, is prevented by the parliamentary compromise.
It is also polemic, to taunt the Staf template with the Green-a pun from the "old wine in new hoses". Who says, I it is unencumbered by Financial expertise. Because the Staf-template implements at least the following significant improvements over the rejected two years ago, the corporate tax reform 3:
first of all, the Patentbox, so the tax reduction for royalty income is restricted. Secondly, the tax deductions for research and development limited. Thirdly, the capital interest deductions for the group will be cropped internal equity financing so heavily that only the Canton of Zurich can make use of it. Fourthly, is introduced for the lowering of the dividend taxation of major shareholders to set a lower limit. Fifth, we need the participation of the cantons now your cities and municipalities in the higher share of direct Federal tax. Sixthly, the failures of the corporate tax reform 2 of the Hans-Rudolf Merz with the tax-exempt profit distributions (capital contribution principle), as far as it goes, back. And the inter-cantonal financial compensation is seventh, through a modified imputation of the corporate tax income slightly increased. (Personally I would have preferred a fixed control limit for the cantons, inter-cantonal tax competition more effective.)
requirements of the EU
The disclosure of tax privileges for the approximately 24'000 foreign Holdings and domicile companies in Switzerland, is inevitable, because the OECD and the EU to demand the ultimate from Switzerland to the termination of this "tax piracy". The green liberals and parts of the Greens, despite their uncompromising EU-euphoria, of all places, this international solidarity, Europe compatible tax reform fight, as evidenced by your mindless contradictions.
Also with the Staf-template provided for AHV / AVS funding is justified: With the AHV-additional financing of 2 billion Swiss francs per year you get at least three to four years of leeway to a long-term AHV-remediation to address.
Both of the next Federal vote templates – the Staf and the weapons revision of the law – have their origin in international requirements of the EU. Their rejection would require a search, just a new laborious Compromise. We should, however, limit the disputes with the EU on those issues where it's really crucial.
Created: 06.05.2019, 21:56 PM