{"id":93877,"date":"2021-03-03T22:23:47","date_gmt":"2021-03-03T22:23:47","guid":{"rendered":"https:\/\/swissfederalism.ch\/si-alla-consultazione-dellimposta-svizzera-sul-tonnellaggio\/"},"modified":"2021-05-24T17:05:09","modified_gmt":"2021-05-24T17:05:09","slug":"yes-to-swiss-tonnage-tax-consultation","status":"publish","type":"post","link":"https:\/\/swissfederalism.ch\/en\/yes-to-swiss-tonnage-tax-consultation\/","title":{"rendered":"Yes to Swiss tonnage tax consultation"},"content":{"rendered":"

Yes to Swiss tonnage tax consultation<\/h1>\n

Berne proposes a flat-rate tax based on net tonnage multiplied by a staggered tariff and the number of operating days<\/em><\/h3>\n

At its meeting on 24 February 2021, the Federal Council initiated the consultation procedure on the Federal Act on the Tonnage Tax on Ships.
\nThe tonnage tax is a widely used instrument in international shipping.
\nThe introduction of a tonnage tax in Swiss tax law would be a targeted instrument to ensure the competitiveness of Switzerland as a business location in the shipping sector.<\/p>\n

\"La
Swiss flag on a lake boat<\/figcaption><\/figure>\n

A popular taxation model in the European Union<\/h3>\n

The tonnage tax enjoys wide international acceptance and is widely used, particularly in the European Union.<\/p>\n

A group of experts will improve Switzerland as a tax location<\/strong><\/a>
\nTaxation, sixteen fields of action for the Switzerland of the future<\/strong><\/a><\/p>\n

Its introduction would create a level playing field in a competitive environment aimed at attracting highly mobile shipping companies active in the transport of goods and persons.
\nThe Federal Council considers it appropriate to introduce environmental criteria into the Swiss tonnage tax.<\/p>\n

\"La
The impressive tonnage of the ship ‘Lausanne’<\/figcaption><\/figure>\n

Tax breaks for more sustainable maritime enterprises<\/h3>\n

The draft therefore provides tax breaks for environmentally friendly shipping companies.
\nThe tonnage tax is an alternative method of determining the profit tax.
\nThe taxable profit is calculated as a lump sum based on the net tonnage (cargo volume of the ship) multiplied by a staggered tariff and the number of days of operation.<\/p>\n

Nidwalden will be the world’s best “tax haven” in 2025<\/strong><\/a>
\nThe difference between what you give and what you receive is the residual tax burden.<\/strong><\/a>
\nThe income of Swiss households is high, but…<\/strong><\/a><\/p>\n

The profit thus determined is taxed at the ordinary income tax rate.
\nThe project originates from a 2016 parliamentary mandate given as part of the consultations on Corporate Tax Reform III.
\nThis instructed the Federal Council to review the constitutional conformity of the tonnage tax.<\/p>\n

Is an eco-tax also justified from a Swiss perspective?<\/h3>\n

From the point of view of constitutionality, there are arguments for and against the introduction of this tax. From the point of view of Switzerland’s political and economic interests, however, it appears justified.
\nThe financial impact of a tonnage tax cannot be reliably estimated due to the lack of statistical data.
\nIn view of the expected positive effects on Switzerland as a business location, any loss of revenue should be negligible.<\/p>\n

\"La
Swiss flag on a lake boat<\/figcaption><\/figure>\n","protected":false},"excerpt":{"rendered":"

Berne proposes a flat rate based on net tonnage, multiplied by a staggered tariff and the number of days of operation.<\/p>\n","protected":false},"author":2,"featured_media":88665,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[382,256,260,210,305,257],"tags":[],"class_list":["post-93877","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-canton-basel-city","category-economy","category-highlights","category-magazine","category-politics","category-switzerland"],"_links":{"self":[{"href":"https:\/\/swissfederalism.ch\/en\/wp-json\/wp\/v2\/posts\/93877","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/swissfederalism.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/swissfederalism.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/swissfederalism.ch\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/swissfederalism.ch\/en\/wp-json\/wp\/v2\/comments?post=93877"}],"version-history":[{"count":5,"href":"https:\/\/swissfederalism.ch\/en\/wp-json\/wp\/v2\/posts\/93877\/revisions"}],"predecessor-version":[{"id":99245,"href":"https:\/\/swissfederalism.ch\/en\/wp-json\/wp\/v2\/posts\/93877\/revisions\/99245"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/swissfederalism.ch\/en\/wp-json\/wp\/v2\/media\/88665"}],"wp:attachment":[{"href":"https:\/\/swissfederalism.ch\/en\/wp-json\/wp\/v2\/media?parent=93877"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/swissfederalism.ch\/en\/wp-json\/wp\/v2\/categories?post=93877"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/swissfederalism.ch\/en\/wp-json\/wp\/v2\/tags?post=93877"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}