Art. 129a FCSC from 2024
Art. 129a (1) Special taxation of large corporate groups
1 The Confederation may issue regulations for large corporate groups on being taxed in the market state and on a minimum rate of tax.
2 In doing so, it shall be guided by international standards und model regulations.
3 In order to safeguard the interests of the Swiss economy as a whole, it may derogate from:a. the principles of universality and uniformity of taxation and the principle of taxation according to ability to pay in accordance with Article 127 paragraph 2;b. the maximum tax rates in accordance with Article 128 paragraph 1; c. the regulations on enforcement in accordance with the first sentence of Article 128 paragraph 4;d. the matters excluded from tax harmonisation in accordance with the second sentence of Article 129 paragraph 2.
(1) Adopted by the popular vote on 18 June 2023, in force since 1 Jan. 2024 (FedD of 16 Dec. 2022, FCD of 12 April 2023, FCD of 28 Aug. 2023 – [AS 2023 482]; [BBl 2022 1700]; [2023 970], [2015]).
Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.
