Tax harmonization
Tax harmonization describes the endeavor of different, often neighboring countries to align their tax systems with one another in order to avoid tax competition and / or to facilitate the creation of an internal market.
Tax harmonization in the EU
The ECOFIN Council deals, among other things, with the tax policy of the European Union . Often the central topic is tax harmonization in the EU. The aim is to eliminate tax competition between the EU member states in the long term and to enable uniform taxation within the EU. So far there are no binding regulations, but a declaration of intent: In 1997 the members agreed on the following points
- To withdraw applicable tax measures that are classified as harmful tax competition
- No more such measures to be taken in future (“standstill obligation”).
With the accession of the Eastern European states ( EU eastward expansion on May 1, 2004 ), tax harmonization within the EU was pushed into the far distance. The new accession countries are (t) trying to improve their position as business locations within the EU through low taxes and to achieve an economic upswing that should bring their country's level of prosperity towards the EU average as quickly as possible.
The European Commission is and will continue to strive to align the tax systems of the EU member states and to eliminate cross-border tax problems. In December 2010, the Commission presented a communication on this, in which it a. Makes proposals on how tax problems in cross-border inheritance matters can be eliminated or double taxation of motor vehicles avoided. The Commission has also invited national authorities and stakeholders to engage in a dialogue on how tax procedures can be further simplified.
The EU is also aiming for a fiscal union . In view of the euro crisis (especially the Greek financial crisis ), this issue has been high on the political agenda since 2009/2010.
Formal tax harmonization in Switzerland
The tax harmonization referred efforts in Switzerland to harmonize taxes . So far, these have been largely limited to formal harmonization, i.e. the harmonization of the procedure, but not the material, i.e. the standardization of content. Due to the pronounced federalism in Switzerland, there are 27 different tax laws, including that of the federal government. According to Art. 129 of the Swiss Federal Constitution, the Confederation is entitled and obliged to issue principles of taxation in the area of direct taxes. Based on this competence, the federal government passed the Tax Harmonization Act in 1990 , which came into force on January 1, 1993. In accordance with the constitutional mandate, this contains provisions on tax liability, the subject matter and the timing of taxes, procedural law and criminal tax law, which are binding on the cantons and communes.
The StHG does not regulate many questions conclusively, so that the cantons still have a large amount of leeway in structuring their tax laws. In accordance with the general clause in favor of the cantons (Art. 3 BV), cantonal law applies in these areas not regulated by the StHG (Art. 1 Para. 3 StHG). In accordance with Art. 129 BV, the cantons must in particular determine the tax rates , tax rates and tax-free amounts. Finally, the StHG regulates which direct taxes the cantons may levy. In particular, the cantons may levy the following taxes under the conditions specified by the StHG:
- Income tax for natural persons
- The wealth tax for natural persons
- The property gains tax for natural persons and optionally also legal persons
- The profit tax for legal entities
- The capital tax for legal persons
- Withholding taxes for certain natural and legal persons
Individual evidence
- ^ "Harmful tax competition" , ec Europe.
- ↑ EU Commission wants to eliminate cross-border tax problems ( page no longer available , search in web archives ) Info: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice. , Press release dated December 20, 2010. Retrieved May 17, 2011.
