Switzerland: Schweiz: Steuervorlage 17 — das Nachfolgeprojekt zur USR III

Last Updated: 28 July 2017
Article by Susanne Schreiber and Cyrill Diefenbacher
Most Read Contributor in Switzerland, July 2019

Nach der Ablehnung des Entwurfs zum Unternehmenssteuerreformgesetz III (USR III-Entwurf `) in der Volksabstimmung v 12.2.2017 (vgl. Schreiber/Diefenbacher IStR-LB 2017, 35 ff.) wurde ein Steuerungsorgan, bestehend aus Vertretern von Bund und Kantonen, eingesetzt und mit der Überarbeitung der Vorlage zur Unternehmenssteuerreform beauftragt. Mit dem Ziel, eine möglichst konsensfähige Lösung zu finden, wurden in den letzten Monaten mehrere Beratungen mit verschiedensten Interessenvertretern abgehalten.

Am 1.6.2017 verabschiedete das Steuerungsorgan seine Empfehlungen zuhanden des Bundesrates für eine ausgewogene Steuervorlage 17 (SV17"). Als Zielsetzung wurden dabei die Sicherung der Standortattraktivität der Schweiz, eine internationale Akzeptanz der Vorlage sowie die Ergiebigkeit der Steuererträge definiert. Im Bewusstsein um die Dringlichkeit des Reformbedarfs sprach sich das Steuerungsorgan für eine rasche Erarbeitung und Umsetzung einer neuen Vorlage aus. Der Bundesrat hat die formellen Empfehlungen des Steuerungsorgans am 9.6. 2017 überprüft und die Eckwerte der SV17 verabschiedet. In einem nächsten Schritt wird nun eine Vernehmlassungsvorlage für das Gesetzgebungsverfahren ausgearbeitet werden.

Die zentralen Empfehlungen des Steuerungsorgans

Die zentralen Empfehlungen des Steuerungsorgans lassen sich grob wie folgt darstellen:

  • Aufhebung der Regelungen für kantonale Statusgesellschaften sowie Besteuerung der unter einem privilegierten Besteuerungsregime gebildeten stillen Reserven: 'Die Abschaffung der privilegierten kantonalen Steuerregimes bleibt ein zentraler Punkt des neuen Entwurfs. Dabei werden voraussichtlich weiterhin Übergangsregelungen vorgesehen und es kann auch davon ausgegangen werden, dass Regeln zu einer zeitlich beschränkten gesonderten Besteuerung der unter einem kantonalen Steuerstatus gebildeten stillen Reserven aufgenommen werden.
  • Einführung einer obligatorischen Patentbox auf kantonaler Ebene: Das vorgeschlagene Patentbox-Regime entspricht dem sog. modifizierten Nexus-Ansatz der OECD, welcher auch in BEPS Action 5 enthalten ist. Dem Vernehmen nach wird Software" nicht in den Anwendungsbereich der Patentbox fallen.
  • Einführung zusätzlicher Abzüge für Forschung und Entwicklung fakultativ auf kantonaler Ebene, im Umfang von maximal 50 %: Die Einführung eines freiwilligen Über-Abzugs" für F&E-Kosten wurde auch in die SV17 wieder aufgenommen. Verglichen zum USR III-Entwurf ist die neue Vorlage in diesem Punkt etwas restriktiver, da der zusätzliche Abzug hauptsächlich auf F&E-Personalkosten (inkl. Zuschlag) beschränkt werden soll.
  • Einführung einer obligatorischen Entlastungsbegrenzung von 70 % auf kantonaler Ebene: Die steuerlichen Ermäßigungen aus Patentbox, Über- Abzug" für F&E sowie privilegierter Besteuerung stiller Reserven dürfen den steuerbaren Gewinn auf kantonaler Ebene um maximal 70 % (statt 80 % im USR IIIEntwurf) reduzieren.
  • Erhöhung der Dividendenbesteuerung: Die Teilbesteuerung der Dividenden aus qualifizierten Beteiligungen (mindestens 10 % des Kapitals) soll, im Hinblick auf eine gewünschte stärkere Gegenfinanzierung der Vorlage, auf Stufe des Bundes 70 % betragen und auf Ebene der Kantone und Gemeinden mindestens 70 % (unter dem USR III-Entwurf wäre dies nicht zwingend für die Kantone, sondern sie hätten die Teilbésteuerungsquote nur bei Einführung der zinsbereinigten Gewinnsteuer erhöhen müssen).
  • Erhöhung des Kantonsanteils an der direkten Bundessteuer zur Senkung der kantonalen Gewinnsteuersätze (ebenfalls unter Berücksichtigung von Städten und Gemeinden): Im Vorfeld der USR III hatte eine Mehrheit der Kantone Gewinnsteuersatzsenkungen angekündigt. Eine entsprechende Kompensationsmaßnahme in Form der Erhöhung der Kantonsanteile an der direkten Bundessteuer wurde auch in der SV17 beibehalten, jedoch vom Bundesrat von 21,2 % auf 20,5 % im Vergleich zum USR III-Entwurf reduziert.
  • Erhöhung der Mindestvorgaben des Bundes für die Kinderund Ausbildungszulagen um je 30 Franken: Dieser Punkt war im USR III-Entwurf noch nicht enthalten und wurde insbesondere aufgenommen, um die Vorlage mehrheitsfähig zu machen. Sowohl die Kinderzulage als auch die Ausbildungszulage werden damit auf 230 respektive 280 Franken erhöht.

Die SV17-Vorlage orientiert sich zwar in wesentlichen Punkten am USR III-Entwurf, sieht aber bedauernswerterweise die Einführung einer zinsbereinigten Gewinnsteuer auf Bundes- und freiwillig auf Kantonsebene nicht mehr vor. Insbesondere die Regelung war in der Abstimmung zur Unternehmenssteuerreform III umstritten und es bleibt abzuwarten, ob es noch zu einer Aufnahme ins SV17-Paket kommen wird.

A usblick

Nun wird das Eidgenössische Finanzdepartement auf dieser Basis bis September 2017 eine Vernehmlassungsvorlage erarbeiten. Die Vernehmlassung selbst soll bis Mitte Dezember 2017 abgeschlossen und im Frühjahr 2018 die Botschaft zuhanden des Parlaments verabschiedet werden. Wird dieser Zeitplan eingehalten, könnte die Reform voraussichtlich per 1.1.2020 in Kraft treten. Ziel der SV17 ist klarerweise die Ausarbeitung einer mehrheitsfähigen Lösung, gegen welche kein Referendum ergriffen wird, um allfällige Verzögerungen zu vermeiden. Parallel zu den Entwicklungen auf Bundesebene werden auch die Kantone ihre kantonalen Umsetzungsprojekte vorantreiben.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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