Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/812

This text was translated from EN into Rumantsch Grischun.

The Confederation may issue regulations for large corporate groups on being taxed in the market state and on a minimum rate of tax. In doing so, it shall be guided by international standards und model regulations. In order to safeguard the interests of the Swiss economy as a whole, it may derogate from:a. the principles of universality and uniformity of taxation and the principle of taxation according to ability to pay in accordance with Article 127 paragraph 2;b. the maximum tax rates in accordance with Article 128 paragraph 1; c. the regulations on enforcement in accordance with the first sentence of Article 128 paragraph 4;d. the matters excluded from tax harmonisation in accordance with the second sentence of Article 129 paragraph 2. Adopted by the popular vote on 18 June 2023, in force since 1 Jan. 2024  (FedD of 16 Dec. 2022, FCD of 12 April 2023, FCD of 28 Aug. 2023 – AS 2023 482; BBl 2022 1700; 2023 970, 2015).

Per las grondas gruppas d’interpresas po la Confederaziun decretar prescripziuns davart ina imposiziun en il stadi dal martgà e davart ina imposiziun minimala. Per quest intent sa basa ella sin standards e sin models da prescripziuns internaziunals. Per defender ils interess da l’economia svizra po ella divergiar:a. dals princips da la generalitad e da la regularitad da l’imposiziun sco er dal princip da l’imposiziun sin basa da la capacitad economica tenor l’artitgel 127 alinea 2;b. da las tariffas da taglia maximalas tenor l’artitgel 128 alinea 1; c. da las prescripziuns davart l’execuziun tenor l’artitgel 128 alinea 4 emprima frasa;d. da las excepziuns da l’armonisaziun da taglia tenor l’artitgel 129 alinea 2 segunda frasa. Acceptà en la votaziun dal pievel dals 18 da zer. 2023, en vigur dapi il 1. da schan. 2024 (COF dals 16 da dec. 2022, COCF dals 12 d’avr. 2023, COCF dals 28 d’avust 2023 – AS 2023 482; BBl 2022 1700; 2023 970, 2015).