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Are we to assume the OASI tax package?

Fabian Fellmann
the Federal home editor


The template eliminates the Problem of Switzerland with the company taxation and passes 2 billion Swiss francs in the doped AHV Fund. So, briefly, the main arguments can be summarized. In the best of all worlds, better solutions would be for both parts is conceivable. But politics is not a beauty competition for economic theories, but is in Search of a majority capable of compromises. This is managed with the AHV-tax template under a difficult sign.

The control part does away with the controversial practice of taxing foreign profits is very low. In the future, Switzerland adheres to the international Standards, the risk of black lists is banned. At the same time, the cantons will receive the financial and legal means, in order to reduce the normal tax rate, and facilities for the research.

"All alternative scenarios to the current template were bigger financial holes."

multi-national companies will have to pay under the dash a little more, but not so much more that you move. Because that would be a Problem: they come, among other things, for half of the corporate taxes at the Federal, around 3.6 billion Swiss francs per year.

The Civic but had to come to the winners of the vote on the rejected corporate tax reform III. In the new template, among other things, the tax are restricted to the facilitation of, and the dividends are taxed more heavily. Switzerland remains the case in an international comparison competitive: The effective maximum tax rate in most cantons between 12 and 15 percent, 18 of 26 have the corresponding legislative changes in the pipeline or already implemented. It helps that the Disincentives are greatly reduced in the financial compensation of the punished so far, many of the cantons for commercial settlements.

the conditions are in place to ensure that the short-term tax losses can entries be made of about 2 billion Swiss francs in the long term, compensated for by faster growth and Company. In spite of – or because of – the various tax cuts, the corporate tax income in the cantons and the municipalities, since 1990, have increased by a factor of 2.3, slightly higher than those of natural persons. All alternative scenarios to the current template, tap into larger financial holes, while the tax competition is likely to be harder and less fair.

The AHV-part of the template is a success for the SP and for Civil an acceptable concession. The AHV needed anyway money, the majority of them will also have to pay the workers. Although the pressure drops for a profound renovation, a little, but the next AHV Reform is in the pipeline. The retirement age of 65 for women, even if the SP says that this is from the table. The link with the tax reform may be controversial. But the content is quite acceptable. The control section relieves the company and shareholders of AHV benefits, however, the majority of the workers. The effects hold almost the scale: The package is a balanced compromise.

Dominik Feusi
business editor


linking business tax reform with a grant from the reward bag for the AHV in a single template, it is impossible for the Voice, clearly Express what you want. The template is not a compromise, in which the left and right of a business to each other would have been received. It is a trade-off that the voting public is urged to say Yes or no to. The constitutional right to genuine voting is done more than.

in order for such horse-trading will not be to the Standard, should show the voice of the Federal Council and Parliament a Red card. Left groups and the Greens, it is thanks to that we can vote on it. There you mind right, that the "social compensation" for lower corporate tax take, of all things, of the work should be paid.

anyone Who sees in Switzerland, a hoard of reliability and legal certainty, will feel cheated.

But also the content of the two parts of the template are not convincing. The corporate tax reform ended the fiscal privileges of international companies. This is a positive point. Unfortunately, the only one. You will not stop the perverse incentives in the national financial balance, which punish the cantons, when this attractive corporate tax rates, yet the real locational disadvantages of Switzerland, the Stamp duty and the withholding tax. On the contrary, she takes back even a successful part of the last corporate tax reform. The damage to our image would be not be underestimated: Who sees in Switzerland, a hoard of reliability and legal certainty, will feel cheated. But the AHV-financing is not convincing. The two billion more money per year, the dependent Wage and taxpayers are to apply, not plug once the last year's deficit.

The AHV remains in a dangerous imbalance. The action is needed, but smaller. The two responsible Federal councillors Alain Berset and Ueli Maurer, as well as facts shy in social policy from left to right a couple of years to gain time, until you have to tackle the hot topic of retirement age, or their successors, can leave. Actually, the Federal Council had promised to forward by the end of 2018, the Reform of the AHV in the way. Now the plans have been postponed, because you do not want to compromise with the bad news, the horse-trading.

The SP is playing a double game: first, it advocates at the Federal level, the tax reform, to fight at the same time, the implementation in the cantons according to your needs. And secondly, it is in favour of the two billion in addition, for the AHV, but is not willing to talk about structural adjustments, in order to secure the social welfare in the long term. CVP, FDP and parts of the SVP fell for it. The Voice the correct. The horse-trading would be: you would net less in your wallet and neither a secure AHV still an attractive company taxation.

(editing Tamedia)

Created: 26.04.2019, 22:07 PM

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