1. Stricter Rules for the Lump Sum Taxation in Berne
Last weekend the people in the canton of Berne voted on whether
to abolish the lump sum taxation. With a majority of two thirds
wanting to keep lump sum taxation the canton continues to preserve
the same system. Significantly, with an overwhelming majority of
92% the community of Saanen (which includes Gstaad where lump sum
taxation has a strong economic impact) clearly rejected the
proposal of abolishing lump sum taxation.
Nevertheless, the rules will be redefined with an accepted
counterproposal setting forth stricter rules for the calculation of
the taxable basis. These rules follow the proposal of the Swiss
Federation regarding federal taxes and this solution has been duly
accepted by 53% of the voters in Berne. The basis for taxation will
increase substantially to seven times the rental value with a new
minimum taxable income of CHF 400,000. At the moment, approximately
230 people in Berne are said to benefit
