This is an automatic translation, which is why errors may occur
National Council
22.3381 Motion RK-N. Harmonization of the calculation of time limits
In the second week of the session, the National Council unanimously adopted a motion that provides for the standardization of the calculation of time limits in the Swiss legal system. Specifically, the solution discussed in the context of the revision of the CCP (20.026) is to be applied to Art. 90 para. 1bis StPO, Art. 40 para. 1bis BGG, Art. 20 para. 1bis VwVG, Art. 38 para. 1bis ATSG, Art. 77 OR and to all other federal laws containing rules on the calculation of time limits.
SwissHoldings supports this simple method of calculating time limits, which does justice to improving the practicality and enforcement of the Code of Civil Procedure. Accordingly, we are positively disposed towards a harmonization of the calculation of time limits within the meaning of Art. 142 para. 1bis E-ZPO in the Swiss legal system.
The motion will now go to the legal committee of the Council of States for preliminary consultation, which is expected to discuss it on June 30. SwissHoldings will accompany the further course of the consultation.
21.4189 Motion. Preserve the principle of investigation. No reversal of the burden of proof in the Cartel Act
After the Council of States had already adopted it in the winter session 2021, the National Council also approved a motion in the second week of the session by 99 votes to 79 with 3 abstentions, which instructs the Federal Council to amend the Cartel Act (KG) so that the constitutional presumption of innocence is also applied there. This was to be done in particular by strengthening the principle of investigation.
SwissHoldings welcomes this clarification and strengthening of the principle of investigation in the KG.
The Federal Council now has two years to draft a corresponding bill and submit it to parliament.
Council of States
21.073 Double taxation. Agreement with North Macedonia
21.074 Double taxation. Agreement with Japan
In the last week of the session, the small chamber dealt with two DTA amendment protocols and adopted each of them unanimously. Prior to that, they had already been adopted by the National Council in the spring session of 2022, also unanimously in each case.
The protocol with North Macedonia (21.073) contains an implementation of the BEPS minimum standards, an abuse clause, and the adaptation of the provision on the exchange of information according to the international standard on the exchange of information on request.
SwissHoldings supports the adaptation of the current double taxation agreement with Northern Macedonia to the minimum BEPS standard of the OECD and G20 and the inclusion of a provision on the exchange of information in accordance with the international standard in the agreement.
The protocol with Japan (21.074) also provides for implementation of the BEPS minimum standards and an abuse clause. It also contains the revision of some provisions (e.g. dividends, interest, international traffic and corporate profits), taking into account the current agreement policy of both contracting parties.
SwissHoldings also supports the amendment protocol to the existing double taxation agreement with Japan, which contains various improvements from the perspective of international Swiss industrial and service companies.
For more information on the two templates, see session sticker FS22 .
