The key points of the Tax Proposal
("TP17") are essentially those of the
rejected Corporate Tax Reform III
("CTRIII"). Besides the abolition of
preferential tax regimes, it includes instruments to preserve the
competitiveness of the Swiss tax system. As a new element it
features the linking with AHV financing. For some, the TP17 is a
guaranteed success, while others reject it for dogmatic
reasons.
1 INTRODUCTION
The TP17 is the answer to the criticism and the failure of the
CTRIII. The planned measures under the TP17 were presented in our
newsletter of August 2017. These measures were largely adopted in
the course of parliamentary deliberations.
The key element of the proposal is the abolition of tax
regimes which are not internationally accepted. In
Switzerland, however, these tax regimes are very important from an
economic point of view. According to the Federal Tax
Administration, the tax income from companies benefiting from tax
regimes amounts to about
