The Federal Council says: “The tax reform secures jobs and tax revenue.” Therefore, he recommends that the AHV-presentation for adoption. In the previous corporate tax reforms that failed at the ballot box, an argument the magistrate with the securing of jobs.
In Switzerland there are, roughly speaking, two types of companies: The a have tax privileges – in the other you have not. Are tax preferred, in particular international companies which have moved their tax residence in Switzerland. No, no question, says the Organisation for economic co-operation and development.
Why taxes will not increase?
threatening to The OECD, If this unequal treatment is not stopped, the Switzerland on the black list. So the Federal government in Bern, we want to create the privileging of the so-called status companies, out of the way.
In addition, all agree.
there’s disagreement, however, the question of how this should be done in detail. Basically, there are two possibilities: lowering the taxes for the non-privileged companies, or to increase the taxes for the privileged.
will be Discussed but only on the first variant. The second variant of the tax increase, is for the Federal government and the economy is out of the question.
gains from Hiking, not jobs
Why? The control of the status of the companies were adapted to those of the non-privileged companies, increased tax revenue by a total of over eight billion Swiss francs. Would be affected 24’000 status companies with around 150’000 jobs.
Kurt Schmidheiny, Professor of Economics at the University of Basel, Switzerland, is convinced: “If, today, privileged companies would have to pay the current ordinary rate in cantons with a high ordinary rates, then it would definitely come to a substantial out-migration of the Tax base and jobs.”
Other Economists disagree, however, since. So, too, Reiner Eichenberger, Professor at the University of Freiburg. The says: “it is Not the jobs are moving, but the profits.”
“status, companies are very sensitive”
With the help of creative accounting might want to move companies, your gains much easier than the jobs. Only companies which employed few people, according to Eichenberger really mobile and could relocate easily to a low-tax location.
The Marius Brülhart looks so. A Professor of Economics at the University of Lausanne conducted research for the ideal tax reform, conform to international standards and the tax would preserve revenue in Switzerland as much as possible. He says: “It goes to the control substrate, not so much the jobs.”
That tax increases in countries such as Ireland or the Netherlands, the Tax base would migrate to, for Brülhart clear. “Status, companies are very sensitive to tax increases.”
This was especially true for those with just a few employees and a correspondingly high mobility. In Switzerland, the business, the only their headquarters here, commercial companies or businesses which operate from Switzerland, world-wide Marketing.
Federal would be estimated to lose revenue
Brülhart, status company six to eight times more responsive to tax than normal taxed company.
How important is the Tax base status companies, demonstrated, a Professor of Economics Brülhart, on the example of the direct Federal tax.
In contrast to the cantons, taxed the Federal, all legal persons with a single rate of 8.5 percent. Half of the tax revenue of legal persons, approximately 5.5 billion Swiss francs, of the tribe of of the status companies. This move their tax residence abroad, miss in front of all the Federal tax revenue. Studies have confirmed that the factor of taxes for the economy is important but not the most important. A week ago, the consulting firm McKinsey published in this context, results of a survey.
the most important location factors of the burden of corporate taxes is therefore only on place three. As important is the availability of skilled labour and political stability.
On the 19. May decides Switzerland AHV-tax template (Staf). In the case of a Yes, the AHV receives more money, mainly funded by the employer and the employee. This is in line with the Left.
At the same time, the company is to be reduced to control on a large scale – for the Right to make.
The majority in Parliament are not agreed on the link between the two templates, so that the Left fights the unpleasant tax cuts and the rights of the toad of the AHV financing swallows via a percentage of salary. Critical observers speak of a bargain. The Swiss people must vote on the submission, because a left-green Alliance has taken the Referendum. With the STAF, the cantons receive from the Federal government for more money and additional opportunities to provide the company’s deductions.
This should give you the financial leeway to cut taxes for legal persons and to prevent the migration of companies and to ensure, according to the official version, jobs.