taxation

by Thomas Fleiner On June 14, the Swiss voters and the cantons had to decide on three popular initiatives. They adopted with 61% and 18.5 cantons a constitutional proposal of the parliament and government on Article 119 par 2c and rejected with more than 70% two initiatives of the people to change the constitution. One constitutional initiative provided a new competence for the federation with regard to student stipends for bachelor and master studies. The other proposed a new shift of cantonal competences to the federation.
by Thomas Fleiner On March 8, the Swiss voters and the cantons had to decide on two popular initiatives. They rejected both. The first constitutional peoples’ initiative was rejected by 75% of all voters and without any canton supporting the new constitutional article 116, which would have exempted family-allocations and educational allocations for children from taxes. The second vote concerned a popular initiative, which sought to establish a new federal competence authorising the federal legislature to establish new taxes for not renewable energies.

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