2020 is from the point of view of the taxpayers of a special year: For the first Time will be feeling the effects of the large tax and social security Reform (Staf) directly. The highly complex template that the voting public on 19. May guthiess, brought the AHV more revenue, at the same time, it is completely changing the fiscal policy Arsenal of the cantons fundamentally. Significant tax optimisation vehicle, in the crosshairs of the international community, be abolished; for the profit decline verschiedenenorts tax rates, accompanied by numerous supporting measures and “social compensation”. The concrete consequences of this big transformation for the state budgets for a long time were, at best, in contours in sight.

Now, the Budgets of all 26 cantons for the next year are available and allow first conclusions to be drawn. The Swiss Union Federal (SGB) has been investigated in a comprehensive evaluation of all the estimates on the effect of the Staf. The template, the control part criticized the unions always have, by proposing, consequently, to a considerable extent, to the Canton of Finance: in accordance with the SGB calculations miss the stalls in the year 2020, revenue from a total of 1.3 billion Swiss francs.

The losses can occur in particular by lower income tax rates for companies, by means of new fiscal instruments (such as the so-called Patentbox), and partly also lowered income taxes and increased deductions.

“The Staf is in need of some cantons, for tax cuts, miss, about of Basel-city.”Reto Wyss, SGB Central Secretary

vary The dimensions considerably. Almost 60 percent of the outages are spread across three cantons: Basel-city (231 million Swiss francs), Geneva (275 million) and Vaud (295 million). Basel-city budgeted, for example, in the case of the profit a Minus of CHF 130 million and capital taxes of 40 million in taxes. In addition to beech transition costs for the company taxes (€20 million) and a reduction in income tax (minus € 23 million).

“Alarming development”

SGB Central Secretary Reto Wyss speaks of a “worrying development”. According to his analysis, the Staf is not least to blame for that, in 15 of the 26 cantons of the structural budget surpluses are dwindling. In seven cantons (BL, BS, GE, JU, NE, SO, SZ) are expected to climb even with declining tax revenues – and this in spite of the growing economy. “The Staf as income neutral Reform. Instead, you will be in need of some cantons for tax cuts to miss, such as Basel-city, for the invention of tailor-made instruments.”

Urgently needed for the Expansion of the investment would be from the point of view of Wyss. Of which could not be in many of the cantons, but the speech. In 12 of which the corresponding expenditure is to be cut at all. This was particularly acute in the formation and long-term care is in urgent need of investment. Wyss points out that even the International monetary Fund’s call for a strong investment policy in order to reverse the economic downturn.

Anger over “hypotheses”

The Basel Finance Director Eva Herzog defends himself against the criticism of the trade unions. The social Democrat has just been elected to the Council of States, belonged to the most committed Supporters of the Staf – and she is decidedly of the view that the template was useful and fairly implemented. “If we had not reduced in Basel, the income tax to 13 percent, would alone have been in the area of logistics, several Thousand jobs at risk,” stresses Duke. In addition, it would reduce the burden of 70 million, the loss of revenue is not the companies but the individuals.

“It is for us, not a single austerity package planned investments are constantly made on a high level.” Eva Herzog, Finance Director Basel

Duke is angry about the “hypotheses” of the SGB. Basel-city will be relieved after the end of the Transition period if the Reform are fully implemented and that the Canton of the financial compensation, no more deficits have. “There was not a single austerity package is planned for us, investments are constantly made at a high level, we have increased allowances, with the Reform of the children and the premium reduction expanded. You can ignore it, but everything is easy.”

Short-term outages are possible

In the conference of cantonal Finance Directors (FDK) warns also against a “static” point of view. “You can assess the total economic consequences of the Reform impossible, by looking at only the Budgets of the first year,” says the Deputy FDK-Secretary Peter Mischler. Basically, the Staf had a “commitment to maintaining the attractiveness of the location”, which could, in the short term, cause certain failures.

The FDK has not been scanned, such as the trade Union Confederation, the cantonal Budgets comprehensively on the impact of the Staf of the way. Generally speaking, Mischler noticed, however, that the calculated most of the cantons, with good accounts. “It’s in contrast to some doomsday scenarios, with the corporate tax reform was warned.”

Created: 13.11.2019, 23:44 PM