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Swiss Tax Reform And AVS Financing (TRAF): Timeline, Privileges Abolition, And Practical Measures.pdf

2019_04_12_kanani-maitre.pdf
Preview of Swiss Tax Reform and AVS Financing (TRAF): Timeline, Privileges Abolition, and Practical Measures
🔗 Source: aibl.ch
📊 Size: 1.12 MB
👤 Author: Boitelle
⬇️ Downloads: 50

Summary

- 1 July 2014: Switzerland signs an agreement with the EU to abolish criticized cantonal corporate tax regimes.
- April 2015: Third Corporate Tax Reform (CTR III) implemented.
- 12 February 2017: Swiss voters reject CTR III in a popular vote.
- September–December 2017: Tax Proposal 17 open for consultation.
- 28 September 2018: Swiss Parliament approves TRAF, combining tax reform with AVS (Swiss Social Security) financing.
- 19 May 2019: Scheduled date for Swiss popular vote on TRAF; expected to enter into force in 2020.

Abolition of Current Swiss Corporate Tax Privileges:

- Background: The EU claimed that Swiss cantonal tax privileges, such as holding status and auxiliary tax status, constituted forbidden fiscal state aid.
- Result: Switzerland agreed to abolish controversial cantonal corporate tax privileges in 2014.
- Aim: Introduce new measures to maintain competitiveness and attractiveness on the international stage.

Key Privileges to be Abolished:

1. Holding status (Article 28, paragraph 2 LHID)
2. Auxiliary tax status (Article 28, paragraph 4 LHID)
3. Domiciliary company status (Article 28, paragraph 3 LHID)

Practical Measures of CTR III and TRAF:

- Abolition of Privileges: Patent box, R&D super-deductions, notional interest deductions, step-up rules, modification of capital tax, and increased individual income tax on dividends from substantial shareholdings.
- Social Measures: Included but not detailed in the provided text.
- Beneficiaries: Cantons and communes are expected to benefit from the increased taxes.

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Description

Tax reform and AVS financing (TRAF) aims to abolish Swiss corporate tax privileges, addressing EU concerns over state aid, with a planned implementation from 2020 following a popular vote in May 2019. This reform follows years of negotiations and consultations since 2014.

Technical Information

  • File Format: PDF
  • File Size: 1.12 MB
  • Pages: 23
  • Language: EN
  • Author: Boitelle
  • Total Downloads: 50
  • Last Updated: 4 weeks ago

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