The National Council wants a higher federal share in the OECD minimum tax

According to the will of the National Council, the federal government should receive half of the additional revenue from the introduction of the OECD minimum tax for internationally active companies. The grand chamber approved a corresponding application Thursday. The National Council approved in principle a proposal from its Committee on Economic Affairs and Taxation.

The finance committee of the National Council was also behind the split. However, the Economic Commission added a clarification during the preliminary consultation: according to this, the share of a canton in the additional tax may not exceed an upper limit of 400 francs per inhabitant. However, the Council has deleted this provision.

The National Council turns its decision against the Council of States. The latter spoke out in September in favor of handing over 75 percent of revenues to the cantons where the affected companies are located and 25 percent to the federal government. A minority of the preparatory advisory committee also advocated this solution, but failed to find a majority.

referendum in sight

The proponents of equal distribution argued in particular that the referendum on the new constitution could only be won with a balanced distribution of the proceeds. Without it, the gap between low- and high-tax cantons would also widen.

“We have to win this referendum,” said Markus Ritter (centre/SG). It’s about building bridges.

Finance Minister Ueli Maurer described the Council of States’ solution as a carefully balanced compromise between the federal government and the cantons. The Commission’s majority proposal jeopardizes solidarity, he warned unsuccessfully. As a result, less money flows into the financial settlement system.

Minimum tax of 15 percent

The core of the OECD/G20 tax reform is a minimum tax rate of 15 percent for all companies with an annual turnover of more than EUR 750 million. According to the Federal Council, about 2,000 companies in Switzerland are affected by the reform. 600,000 purely nationally active SMEs are not covered by the new regulation.

The Bundesrat wants to introduce the new rules with an additional levy. The population and cantons are expected to vote in early summer 2023 on the necessary constitutional amendment.

In the overall vote, the Council passed the corresponding federal resolution by 127 votes to 43, with 18 abstentions. The case goes back to the Council of States. (SDA)