National Council
23.080 BRG. Supplementary Agreement to the Agreement of 9 September 1966 between Switzerland and France for the avoidance of double taxation with respect to taxes on income and capital and for the prevention of tax fraud and tax evasion. Authorisation
The supplementary agreement mainly regulates the possibility for cross-border commuters to work from home. The agreement contains welcome improvements, particularly for cross-border commuters without decision-making functions who only make a few business trips (especially in France). This was well received by the National Council and was clearly approved by 180:1(0), meaning that the matter will now go to the Council of States.
23.077 Agreement between Switzerland and Slovenia for the avoidance of double taxation with respect to taxes on income and capital. Protocol of amendment
The revision protocol contains almost exclusively adjustments to the BEPS minimum standard already adopted by Switzerland in many double taxation agreements. By adopting it, Switzerland would be aligning itself with internationally harmonised standards. The National Council followed the WAK-N’s proposal and voted in favour of the bill by 134:4(19).
Council of States
16.498 Subordination of strategic infrastructure in the energy industry to the Lex Koller
The bill provides for the acquisition of strategic infrastructure in the energy industry to be subject to the Lex Koller with authorisation requirement. Following approval by the DETEC-N and its sister committee, the National Council postponed the discussion for six years. Last summer, the bill was finally adopted in the summer session. However, the Council of States has now decided not to vote in favour of the bill by 12:29(3). The matter will therefore go to the National Council.
21.3891 Promotion of social enterprises
The motion would like to instruct the Federal Council to adapt the legal framework for the promotion of social entrepreneurship. The Federal Council had previously recommended that the motion be rejected. The National Council took a different view in the last summer session and voted in favour of the proposal by 98:80(10). In the Council of States, however, the bill failed to achieve a majority and was subsequently rejected.
Both Councils
24.008 Report on foreign economic policy 2023
The report provides an overview of developments in Switzerland’s foreign economic policy and addresses, among other things, the increasing geopolitical tensions between economic areas. It also addresses the question of how Switzerland positions itself as an independent player in this area of tension. The Council of States voted unanimously in favour of the report (40:0(0)). The National Council then also voted unanimously in favour of the report. The Federal Council’s report has thus been definitively adopted.
