Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/820

This text was translated from EN into Rumantsch Grischun.

The Confederation may levy value added tax on the supply of goods, on services, including goods and services for personal use, and on imports, at a standard rate of a maximum of 6.5 per cent and at a reduced rate of at least 2.0 per cent. The law may provide for the taxation of accommodation services at a rate between the reduced rate and the standard rate. If, due to demographic changes, the funding of the Old-Age, Survivors’ and Invalidity Insurance is no longer guaranteed, the standard rate may be increased by federal act by a maximum of 1 percentage point and the reduced rate by a maximum of 0.3 of a percentage point. In order to finance railway infrastructure, the rates shall be increased by 0.1 of a percentage point. In order to safeguard funding for the Old-Age and Survivors’ Insurance, the Federal Council shall raise the standard rate by 0.4 of a percentage point, and the reduced rate and special rate for accommodation services each by 0.1 of a percentage point, provided the principle of standardising the reference age for men and women in the Old-Age and Survivors’ Insurance is enshrined in law. The entire revenue from the increase in accordance with paragraph 3 shall be allocated to the Compensation Fund for the Old-Age and Survivors’ Insurance. 5 per cent of the non-earmarked revenues shall be used to reduce the health insurance premiums of persons on low incomes, unless an alternative method of assisting such persons is provided for by law. Adopted by the popular vote on 28 Nov. 2004, in force since 1 Jan. 2007 (FedD of 19 March 2004, FCD of 26 Jan. 2005, FCD of 2 Feb. 2006; AS 2006 1057;  BBl 2003 1531, 2004 1363, 2005 951). With transitional provision The legislature has made use of this power; see Art. 25 para. 4 of the Value Added Tax Act of 12 June 2009 (SR 641.20), under which the rate of value added tax amounts to 3.8% (special rate for accommodation services). The legislature has made use of this power; see Art. 25 para. 1 and 2 of the Value Added Tax Act of 12 June 2009 (SR 641.20) under which the rates of value added tax amounts to 8.1% (standard rate) and 2.6% (reduced rate). Adopted by the popular vote on 9 Feb. 2014, in force since 1 Jan. 2016 (FedD of 20 June 2013, FCD of 13 May 2014, FCD of 2 June 2014, FCD of 6 June 2014;  AS 2015 645; BBl 2010 6637, 2012 1577, 2013 4725 6518, 2014 4113 4117). Adopted by the popular vote on 25 Sept. 2022, in force since 1 Jan. 2024  (FedD of 17 Dec. 2021, FCD of 9 Dec. 2022, FCD of 20 Feb. 2023 – AS 2023 91; BBl 2019 6305; 2021 2991; 2023 486). Adopted by the popular vote on 25 Sept. 2022, in force since 1 Jan. 2024  (FedD of 17 Dec. 2021, FCD of 9 Dec. 2022, FCD of 20 Feb. 2023 – AS 2023 91; BBl 2019 6305; 2021 2991; 2023 486).

La Confederaziun po incassar ina taglia sin la plivalur cun ina taxa normala da maximalmain 6,5 pertschient ed ina taxa reducida d’almain 2,0 pertschient sin furniziuns d’objects e sin prestaziuns da servetsch inclusiv per agen diever sco er sin imports. La lescha po fixar per la taxaziun da las prestaziuns dal sectur d’alloschament ina taxa tranter la taxa reducida e la taxa normala. Sche la finanziaziun da l’assicuranza per vegls, survivents ed invalids n’è betg pli garantida pervia dal svilup da la structura da vegliadetgna, po la taxa normala vegnir auzada cun ina lescha federala per maximalmain 1 pertschient e la taxa reducida per maximal 0,3 pertschient. Per finanziar l’infrastructura da viafier vegnan augmentadas las tariffas per 0,1 puncts procentuals. Per garantir la finanziaziun da l’assicuranza per vegls e survivents augmenta il Cussegl federal la tariffa normala per 0,4 puncts procentuals sco er la tariffa reducida e la tariffa speziala per prestaziuns d’alloschament per mintgamai 0,1 puncts procentuals, premess ch’il princip da l’unificaziun da la vegliadetgna da referenza da las dunnas e dals umens en l’assicuranza per vegls e survivents vegnia francà en la lescha. Il retgav da l’augment tenor l’alinea 3 vegn attribuì cumplainamain al Fond da cumpensaziun da l’assicuranza per vegls e survivents. 5 pertschient dal retgav betg lià ad in intent vegn impundì per la reducziun da las premias en l’assicuranza da malsauns a favur da las classas d’entradas bassas, sch’i na vegn betg fixada tras la lescha in’autra utilisaziun per distgargiar las classas d’entradas bassas. Acceptà en la votaziun dal pievel dals 28 da nov. 2004, en vigur dapi il 1. da schan. 2007 (COF dals 19 da mars 2004, COCF dals 26 da schan. 2005, COCF dals 2 da favr. 2006 – AS 2006 1057; BBl 2003 1531; 2004 1363; 2005 951). Cun disposiziun transitorica. Dapi il 1. da schan. 2024 importa la taxa speziala per prestaziuns dal sectur d’alloschament 3,8 % (art. 25 al. 4 da la LF dals 12 da zer. 2009 davart la taglia sin la plivalur – SR 641.20). Dapi il 1. da schan. 2024 importan las taxas da la taglia sin la plivalur 8,1 % (taxa normala) e 2,6 % (taxa reducida) (art. 25 al. 1 e 2 da la LF dals 12 da zer. 2009 davart la taglia sin la plivalur – SR 641.20). Acceptà en la votaziun dal pievel dals 9 da favr. 2014, en vigur dapi il 1. da schan. 2016 (COF dals 20 da zer. 2013, COCF dals 13 da matg 2014, COCF dals 2 da zer. 2014, COCF dals 6 da zer. 2014 – AS 2015 645; BBl 2010 6637; 2012 1577; 2013 4725, 6518; 2014 4113, 4117). Acceptà en la votaziun dal pievel dals 25 da sett. 2022, en vigur dapi il 1. da schan. 2024 (COF dals 17 da dec. 2021, COCF dals 9 da dec. 2022, COCF dals 20 da favr. 2023 – AS 2023 91; BBl 2019 6305; 2021 2991; 2023 486). Acceptà en la votaziun dal pievel dals 25 da sett. 2022, en vigur dapi il 1. da schan. 2024 (COF dals 17 da dec. 2021, COCF dals 9 da dec. 2022, COCF dals 20 da favr. 2023 – AS 2023 91; BBl 2019 6305; 2021 2991; 2023 486).