{"id":100002915,"date":"2022-04-11T16:22:48","date_gmt":"2022-04-11T14:22:48","guid":{"rendered":"https:\/\/swissholdings.ch\/en\/swissholdings-nimmt-stellung-zum-bundesbeschluss-zur-umsetzung-des-oecd-g20-projekts-zur-besteuerung-der-digitalen-wirtschaft\/"},"modified":"2022-04-19T08:47:00","modified_gmt":"2022-04-19T06:47:00","slug":"swissholdings-nimmt-stellung-zum-bundesbeschluss-zur-umsetzung-des-oecd-g20-projekts-zur-besteuerung-der-digitalen-wirtschaft","status":"publish","type":"post","link":"https:\/\/swissholdings.ch\/en\/swissholdings-nimmt-stellung-zum-bundesbeschluss-zur-umsetzung-des-oecd-g20-projekts-zur-besteuerung-der-digitalen-wirtschaft\/","title":{"rendered":"SwissHoldings comments on the federal decree on the implementation of the OECD\/G20 project on the taxation of the digital economy"},"content":{"rendered":"<h5><em>This is an automatic translation, which is why errors may occur<\/em><\/h5>\n<p><strong>The <\/strong><a href=\"https:\/\/www.admin.ch\/gov\/de\/start\/dokumentation\/medienmitteilungen.msg-id-87569.html\"><strong>Consultation<\/strong><\/a><strong> on the draft law was opened by the Federal Council on March 11, 2022. Parliamentary consultation is expected to take place before the end of this year. SwissHoldings welcomes the present draft in principle and has only a few requests for adjustments. <\/strong><strong>If the amendment to the constitution is approved by the Swiss electorate, <\/strong><strong>our members believe <\/strong><strong>it is <\/strong><strong>urgent that the bill can enter into force as early as January 1, 2024 <\/strong><\/p>\n<p>SwissHoldings today submitted its <a href=\"https:\/\/swissholdings.ch\/wp-content\/uploads\/2022\/04\/22-04-08-Commentletter-SwissHoldings-Digitaltaxation-federal-constitution.pdf\">consultation response<\/a> to the Federal Decree on a special taxation of large corporate groups (implementation of the OECD\/G20 project on the taxation of the digital economy) to the Federal Department of Finance.<\/p>\n<p><strong>Brief overview of our position<br \/>\n<\/strong>SwissHoldings supports the implementation proposed by the Federal Council. It represents an excellent foundation to assist the cantons in maintaining their economic attractiveness. Despite Switzerland having high taxes in comparison to international standards, the proposal enables the Confederation and the cantons to secure tax revenues from large international companies. Whereby greatly contributing to the overall economy in both the medium and long term.<\/p>\n<p>For further improvement, SwissHoldings proposes the following adjustments to the bill:<span class=\"Apple-converted-space\">\u00a0<\/span><\/p>\n<ul>\n<li>Binding allocation of the supplementary tax revenue to the cantons: For various reasons of legal certainty and general planning, the provision states that the revenue from the supplementary tax is to be allocated in full to the cantons. While the tax is to be levied according to the polluter-pays principle, which should be anchored in Article 129a of the Federal Constitution. <span class=\"Apple-converted-space\">\u00a0<\/span><\/li>\n<li>No excess federal competences: The Federal Council proposed a formulation of future federal competences in the area of taxation that aims to take into account not only the current but also future OECD tax reforms. As a result, important constitutional barriers particularly for the cantons will be removed within the framework of Article 129a para. 3 of the Federal Constitution. SwissHoldings advocates for an extension of competence to be as limited as possible and should focus on the current OECD tax reform.<span class=\"Apple-converted-space\">\u00a0<\/span><\/li>\n<\/ul>\n<p>For our detailed feedback as well as further arguments, please consult our full consultation response.<\/p>\n<p><a href=\"https:\/\/swissholdings.ch\/wp-content\/uploads\/2022\/04\/22-04-08-Commentletter-SwissHoldings-Digitaltaxation-federal-constitution.pdf\">To the consultation response<\/a><\/p>\n<p><strong>Further procedure<br \/>\n<\/strong>The consultation period runs until April 20, 2022. The Federal Council will then draw up and adopt the final dispatch on the basis of the comments received. The timetable is extremely tight. It is planned that the parliamentary discussion of the dispatch will be completed before the end of this year. SwissHoldings welcomes this approach and will closely follow the deliberations on the bill in parliament. A possible referendum is planned for as early as June 2023. Further information on the OECD digital taxation project can be found in the SwissHoldings <a href=\"https:\/\/swissholdings.ch\/oecd-digitalbesteuerungsprojekt\/\">dossier OECD digital taxation project<\/a>.<\/p>\n<p><strong>For information:<\/strong><br \/>\nDr. Gabriel Rumo \u2502 Director \u2502 079 712 20 20<br \/>\nMartin Hess \u2502 Head of Taxes, Member of the Executive Board \u2502 078 805 04 95<br \/>\nPascal Nussbaum \u2502 Head of Communications &amp; Public Affairs \u2502 079 798 52 40<\/p>\n","protected":false},"excerpt":{"rendered":"<p>This is an automatic translation, which is why errors may occur The Consultation on the draft law was opened by the Federal Council on March 11, 2022. Parliamentary consultation is expected to take place before the end of this year. SwissHoldings welcomes the present draft in principle and has only a few requests for adjustments. &hellip;<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[59,64,68,4],"tags":[],"class_list":["post-100002915","post","type-post","status-publish","format-standard","hentry","category-digitalbesteuerung","category-internationales-steuerrecht","category-nationales-steuerrecht","category-medienmitteilungen"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>SwissHoldings comments on the federal decree on the implementation of the OECD\/G20 project on the taxation of the digital economy - Swissholdings EN<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/swissholdings.ch\/en\/swissholdings-nimmt-stellung-zum-bundesbeschluss-zur-umsetzung-des-oecd-g20-projekts-zur-besteuerung-der-digitalen-wirtschaft\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SwissHoldings comments on the federal decree on the implementation of the OECD\/G20 project on the taxation of the digital economy - Swissholdings EN\" \/>\n<meta property=\"og:description\" content=\"This is an automatic translation, which is why errors may occur The Consultation on the draft law was opened by the Federal Council on March 11, 2022. Parliamentary consultation is expected to take place before the end of this year. SwissHoldings welcomes the present draft in principle and has only a few requests for adjustments. &hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/swissholdings.ch\/en\/swissholdings-nimmt-stellung-zum-bundesbeschluss-zur-umsetzung-des-oecd-g20-projekts-zur-besteuerung-der-digitalen-wirtschaft\/\" \/>\n<meta property=\"og:site_name\" content=\"Swissholdings EN\" \/>\n<meta property=\"article:published_time\" content=\"2022-04-11T14:22:48+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-04-19T06:47:00+00:00\" \/>\n<meta name=\"author\" content=\"Pascal Nussbaum\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Pascal Nussbaum\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/swissholdings.ch\/en\/swissholdings-nimmt-stellung-zum-bundesbeschluss-zur-umsetzung-des-oecd-g20-projekts-zur-besteuerung-der-digitalen-wirtschaft\/\",\"url\":\"https:\/\/swissholdings.ch\/en\/swissholdings-nimmt-stellung-zum-bundesbeschluss-zur-umsetzung-des-oecd-g20-projekts-zur-besteuerung-der-digitalen-wirtschaft\/\",\"name\":\"SwissHoldings comments on the federal decree on the implementation of the OECD\/G20 project on the taxation of the digital economy - Swissholdings EN\",\"isPartOf\":{\"@id\":\"https:\/\/swissholdings.ch\/en\/#website\"},\"datePublished\":\"2022-04-11T14:22:48+00:00\",\"dateModified\":\"2022-04-19T06:47:00+00:00\",\"author\":{\"@id\":\"https:\/\/swissholdings.ch\/en\/#\/schema\/person\/f9ff363c9d3fafcfac26fa22fef45743\"},\"breadcrumb\":{\"@id\":\"https:\/\/swissholdings.ch\/en\/swissholdings-nimmt-stellung-zum-bundesbeschluss-zur-umsetzung-des-oecd-g20-projekts-zur-besteuerung-der-digitalen-wirtschaft\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/swissholdings.ch\/en\/swissholdings-nimmt-stellung-zum-bundesbeschluss-zur-umsetzung-des-oecd-g20-projekts-zur-besteuerung-der-digitalen-wirtschaft\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/swissholdings.ch\/en\/swissholdings-nimmt-stellung-zum-bundesbeschluss-zur-umsetzung-des-oecd-g20-projekts-zur-besteuerung-der-digitalen-wirtschaft\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/swissholdings.ch\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"SwissHoldings comments on the federal decree on the implementation of the OECD\/G20 project on the taxation of the digital economy\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/swissholdings.ch\/en\/#website\",\"url\":\"https:\/\/swissholdings.ch\/en\/\",\"name\":\"Swissholdings EN\",\"description\":\"Federation of Industrial and Service groups in Switzerland\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/swissholdings.ch\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/swissholdings.ch\/en\/#\/schema\/person\/f9ff363c9d3fafcfac26fa22fef45743\",\"name\":\"Pascal Nussbaum\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/swissholdings.ch\/en\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/664120f276d22cf6fb7f7fd5f48b7b96?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/664120f276d22cf6fb7f7fd5f48b7b96?s=96&d=mm&r=g\",\"caption\":\"Pascal Nussbaum\"},\"url\":\"https:\/\/swissholdings.ch\/en\/author\/nussbaum\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"SwissHoldings comments on the federal decree on the implementation of the OECD\/G20 project on the taxation of the digital economy - Swissholdings EN","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/swissholdings.ch\/en\/swissholdings-nimmt-stellung-zum-bundesbeschluss-zur-umsetzung-des-oecd-g20-projekts-zur-besteuerung-der-digitalen-wirtschaft\/","og_locale":"en_US","og_type":"article","og_title":"SwissHoldings comments on the federal decree on the implementation of the OECD\/G20 project on the taxation of the digital economy - Swissholdings EN","og_description":"This is an automatic translation, which is why errors may occur The Consultation on the draft law was opened by the Federal Council on March 11, 2022. Parliamentary consultation is expected to take place before the end of this year. SwissHoldings welcomes the present draft in principle and has only a few requests for adjustments. &hellip;","og_url":"https:\/\/swissholdings.ch\/en\/swissholdings-nimmt-stellung-zum-bundesbeschluss-zur-umsetzung-des-oecd-g20-projekts-zur-besteuerung-der-digitalen-wirtschaft\/","og_site_name":"Swissholdings EN","article_published_time":"2022-04-11T14:22:48+00:00","article_modified_time":"2022-04-19T06:47:00+00:00","author":"Pascal Nussbaum","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Pascal Nussbaum","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/swissholdings.ch\/en\/swissholdings-nimmt-stellung-zum-bundesbeschluss-zur-umsetzung-des-oecd-g20-projekts-zur-besteuerung-der-digitalen-wirtschaft\/","url":"https:\/\/swissholdings.ch\/en\/swissholdings-nimmt-stellung-zum-bundesbeschluss-zur-umsetzung-des-oecd-g20-projekts-zur-besteuerung-der-digitalen-wirtschaft\/","name":"SwissHoldings comments on the federal decree on the implementation of the OECD\/G20 project on the taxation of the digital economy - Swissholdings EN","isPartOf":{"@id":"https:\/\/swissholdings.ch\/en\/#website"},"datePublished":"2022-04-11T14:22:48+00:00","dateModified":"2022-04-19T06:47:00+00:00","author":{"@id":"https:\/\/swissholdings.ch\/en\/#\/schema\/person\/f9ff363c9d3fafcfac26fa22fef45743"},"breadcrumb":{"@id":"https:\/\/swissholdings.ch\/en\/swissholdings-nimmt-stellung-zum-bundesbeschluss-zur-umsetzung-des-oecd-g20-projekts-zur-besteuerung-der-digitalen-wirtschaft\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/swissholdings.ch\/en\/swissholdings-nimmt-stellung-zum-bundesbeschluss-zur-umsetzung-des-oecd-g20-projekts-zur-besteuerung-der-digitalen-wirtschaft\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/swissholdings.ch\/en\/swissholdings-nimmt-stellung-zum-bundesbeschluss-zur-umsetzung-des-oecd-g20-projekts-zur-besteuerung-der-digitalen-wirtschaft\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/swissholdings.ch\/en\/"},{"@type":"ListItem","position":2,"name":"SwissHoldings comments on the federal decree on the implementation of the OECD\/G20 project on the taxation of the digital economy"}]},{"@type":"WebSite","@id":"https:\/\/swissholdings.ch\/en\/#website","url":"https:\/\/swissholdings.ch\/en\/","name":"Swissholdings EN","description":"Federation of Industrial and Service groups in Switzerland","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/swissholdings.ch\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/swissholdings.ch\/en\/#\/schema\/person\/f9ff363c9d3fafcfac26fa22fef45743","name":"Pascal Nussbaum","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/swissholdings.ch\/en\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/664120f276d22cf6fb7f7fd5f48b7b96?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/664120f276d22cf6fb7f7fd5f48b7b96?s=96&d=mm&r=g","caption":"Pascal Nussbaum"},"url":"https:\/\/swissholdings.ch\/en\/author\/nussbaum\/"}]}},"_links":{"self":[{"href":"https:\/\/swissholdings.ch\/en\/wp-json\/wp\/v2\/posts\/100002915","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/swissholdings.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/swissholdings.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/swissholdings.ch\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/swissholdings.ch\/en\/wp-json\/wp\/v2\/comments?post=100002915"}],"version-history":[{"count":5,"href":"https:\/\/swissholdings.ch\/en\/wp-json\/wp\/v2\/posts\/100002915\/revisions"}],"predecessor-version":[{"id":100002921,"href":"https:\/\/swissholdings.ch\/en\/wp-json\/wp\/v2\/posts\/100002915\/revisions\/100002921"}],"wp:attachment":[{"href":"https:\/\/swissholdings.ch\/en\/wp-json\/wp\/v2\/media?parent=100002915"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/swissholdings.ch\/en\/wp-json\/wp\/v2\/categories?post=100002915"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/swissholdings.ch\/en\/wp-json\/wp\/v2\/tags?post=100002915"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}