Shipping companies should be taxed at a flat rate in the future. The National Council on Tuesday was the first council to approve the introduction of the so-called tonnage tax.
The aim of the proposal is to create the possibility for Swiss deep-sea shipping companies to be taxed on the basis of carrying capacity instead of taxing on the basis of the profit or loss actually generated. There are currently no special tax rules for maritime shipping in Switzerland.
“Financial Instrument for Maritime Shipping”
The bill for the tonnage tax goes back to a parliamentary mandate in 2016. More than twenty EU countries already know about this possibility. It is now about leveling the playing field and ensuring Switzerland’s competitiveness as a business location.
This was the view of the SVP, FDP and Mitte factions in the National Council. “It’s about trying something good for the Swiss economy,” says Beat Walti (FDP/ZH).
Thomas Burgherr (SVP/AG) says the proposal offers opportunities in terms of tax policy, as the establishment of additional businesses, activities and new jobs could lead to additional income. “That’s what we need right now.” Finance Minister Ueli Maurer also advised on behalf of the Bundesrat to approve the tonnage tax. The template is “fair”.
Greens threaten with referendum
The council minority – an alliance of SP, Groenen and GLP – has doubts about the project, on the one hand of a fundamental nature, but on the other hand also related to constitutionality. “We deny that there is a public interest in a corporate income tax subsidy for this industry,” said Kathrin Bertschy (GLP/BE). Maritime shipping is not existentially threatened. Therefore, structural support from the government is not necessary.
The template brings a preferred solution for an industry that is doing well anyway, double Cédric Wermuth (SP/AG). In addition, tax loopholes would arise and there were no effective ecological criteria. After all, you don’t even know how many companies would be affected. “Are you really serious about this proposal?” Wermuth rhetorically asked the common people.
The Greens are already threatening a referendum if the small chamber also agrees to the introduction of a tonnage tax. “It is absurd to introduce specific tax dumping for a climate sinner industry while elsewhere we struggle to meet the Paris climate goals,” says Balthasar Glättli (ZH).
Financial Commission against
The opponents received support from a majority of the finance committee. For them, the introduction of a tonnage tax is not necessary, as she wrote in a co-report to the responsible Committee for Economy and Taxation of the National Council. The unclear financial consequences of the proposal are particularly problematic.
Undeterred by the critical voices, the majority of the middle class approved the proposal in the general vote by 99 to 85 with three abstentions. Applications for non-appearance or denial to the Federal Council had previously been rejected.
Also for cruise ships
The National Council decided to make some adjustments to the Federal Council’s draft: cruises should also be included in the purposes entitling to be subject to the tonnage tax. In addition, the license conditions are tightened insofar as the strategic and commercial management of the ship in question must take place in Switzerland.
The tonnage tax should be voluntary: the companies could decide for each of their ships whether to subject it to the tonnage tax or to the ordinary assessment. However, there must be conditions so that companies cannot quickly switch back and forth.
In addition to the Swiss deep-sea fleet, dozens of international shipping companies are based in Switzerland, about half of which are in Western Switzerland. The proposal will now go to the Council of States. (SDA)