The Canton of Nidwalden. At least, when it comes to the planned implementation of the AHV-tax template in the cantons. With a profits tax of only 11,97% below the half-Canton of almost 12-percent hurdle and thus takes over the top spot as the Swiss corporate tax haven! Close on the heels of Zug, Schaffhausen or Luzern to follow him.
the reason for the new tax competition: The cantons need to abolish the existing tax privileges for international status of companies. The national AHV-tax template on the 19. May comes to the urn, provides the basis for this. In turn, the normal profit is to decrease tax. The result is that the cantons are pushing forward. According to the current implementation plans for the front are 18 cantons within a Two-percentage-framework (see graphic).
Solothurn as a test field for the left double-strategy
In German-speaking Switzerland, the Canton of Solothurn dares to take the biggest leap forward – the profit tax will decrease from 21.4 to 13.1 percent. The jump is risky, because in order to 120 million Swiss francs to escape the Canton of a year.
The Left, however, runs storm. And, although the template includes social, political Zückerchen: higher family allowances, more money for families-supplemental benefits or care vouchers for crèches. Also, the increase in the property tax could not change the mind of the Left, because the bottom line is the public sector remains a Minus of 80 to 90 million francs.
On the 19. May agrees Solothurn, the cantonal tax template – on the same day as the national AHV-tax-Deal. The Canton is to the Left of the test box. The SP is actually a double strategy: On the national level, it supports the AHV-tax template on the cantonal level, however, they fought in many places, the concrete implementation – in Bern she has set by.
“to Heat the cantons, the fiscal dumping, we are against it”, says the Solothurn SP-Senate Roberto Zanetti (64). He also called the root of the Evil: “Each Canton will constantly adapt to the midfield, but only from above, whereby the agent drops all the time.” A low-tax strategy is worth only for the one who could settle first with a considerable distance from the Rest. “If, however, all lower the taxes massively, turning the control spiral to the bottom of this vicious circle destroys the fairness in taxation and starve the Canton of households.”
He hopes, therefore, that the Solothurn on 19. May put a sign: “A’ no ‘ would be a Wake-up call to the cantons, to not turn to research on the control screw.”
The double game of the SP annoys the Bourgeois. “The SP is unbelievable,” said the FDP parliamentary leader and national Council member Beat Walti (50, ZH). He is not Worried that tax competition is now heating up too much. “The past has shown that tax competition, know certain boundaries and the voting public also corrections to be made,” he says. “Each Canton should decide for himself what instruments he wants to use.” The same is true of measures for the social Compensation, Walti.
Bunter Strauss compensation zückerchen
And as the cantons with a lot of ideas and mix of different measures colorful. Popular higher family allowances – in Basel-Stadt this increase is equal to 75 francs per month. Also, higher insurance premiums, or child care deductions are popular. Other cantons to put more money for the health insurance premium reduction or children’s nurseries. Or reduce taxes for natural persons.
there are Some cantons with curls all of its own Zückerchen: Schaffhausen plans for families a tax credit of 320 francs per child. Or St. Gallen increases the travel costs-tax deduction to 600 francs. And in Ticino there is even a children’s birth grant of 3,000 francs.
To the Left was taken in some places in the boat – for example, in the Canton of Vaud, Basel-Stadt, and St. Gallen. In Solothurn, on the other hand, but also in Geneva or Freiburg, the Referendum was taken.
at Least eight cantons dispense with a social compensation – including the Canton of Zurich, in which the voting public in September, will decide. FDP-man Walti sees this as no Problem: “In the national template that we have with the AHV-additional financing, a social policy measure that applies to all. In the cantons, it is much more important that the municipalities are financially adequately taken into account.”