Botschaft zum Bundesgesetz über die Besteuerung nach dem Aufwand vom 29. Juni 2011 (BBl 2011 6021)

Federal Council message of 29 Jun 2011 on the federal act on lump-sum taxation (BBl 2011 6021, 26 pp.): history (Vaud 1862, Geneva 1928, federal 1934, concordat 10 Dec 1948, DBG/StHG 14 Dec 1990); law before the reform (5x rent, 2x board, control calculation); fiscal weight (2010 revenue CHF 668m: cantons 300m, federal 204m, communes 165m; 73.9% of taxpayers and 77.8% of cantonal and communal revenue in VD, VS, TI, GE); ESTV estimate of economic effects (CHF 2.3m property per new taxpayer, CHF 0.9bn turnover, 0.6bn and 1.4bn value added, 5,467 + 11,030 + about 6,000 FTE, up to 22,497 jobs; assumes 400 arrivals a year); parliamentary motions; cantonal abolition moves (Zurich vote 7 Feb 2009, abolition 1 Jan 2010 [footnote 12 says 1 Dec 2010], Glarus 1 May 2011, Thurgau 15 May 2011 with CHF 150,000 / 10x rent / 4x board, pending initiatives); FDK recommendations 2007-2010; consultation (58 responses); proposed rules (CHF 400,000 indexed, 7x rent, 3x board, spouses, five-year transition); comparison with UK resident-non-domiciled and Liechtenstein regimes (other countries' regimes, out of scope); Table 1 lump-sum taxpayers, federal revenue 2007 and reform scenarios by canton; Table 2 average taxable income and percentage changes by canton; 80% under CHF 400,000; Zurich 92 of 201 households left by end-2010 (46%). Added 209 observations (Table 1: 19 taxpayer counts, 19 federal revenue figures and 133 scenario values; Table 2: 19 average incomes; 2010 revenue by level; shares, impact estimates, Zurich departures), 5 terms (pre-2016 federal multiples, Thurgau minimums) and 11 events. Not recorded: Table 2 percentage changes, the 45% cantonal share and the 46% Zurich rate (each a printed number divided by another printed number); the assumed 400 arrivals a year (an assumption, in the notes); the proposed rules as such (the enacted versions come from the DBG). Table 1 columns add to the totals within 0.1.