Federal Council must examine party donation tax deduction for both spouses
Published: Wednesday, Dec 18th 2024, 13:10
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Married people should be able to claim the full per capita party donation deduction for direct federal tax purposes. After the Council of States, the National Council is also calling for this, albeit in a modified form. The Federal Council should first examine how tax revenue shortfalls could be prevented.
With 99 votes in favor and 93 against, the large chamber narrowly voted on Wednesday in favour of the motion of its sister committee of the Council of States, as amended by the National Council's Committee for Economic Affairs and Taxation (WAK-N).
Since 2011, donations and membership fees to political parties can be deducted from direct federal tax, up to the current amount of CHF 10,400 per year. However, married couples cannot claim the deduction per head, but only for their household. The motion already adopted in the Council of States wanted to change this: it would have instructed the Federal Council to allow the party donation deduction for each of the two spouses.
In its preliminary deliberations, the WAK-N agreed in principle that the current discrimination against married couples must be corrected. However, the majority of the committee was of the opinion that the data available to the federal government was insufficient for a well-founded decision.
They and ultimately the Council therefore preferred not to instruct the Federal Council directly to amend the law. Instead, the national government was obliged to first carry out the necessary clarifications with the cantons. Rapporteur Samuel Bendahan (SP/VD) noted that the introduction of individual taxation for married couples could automatically resolve the problem.
A minority in the Council wanted to rectify the unequal treatment quickly and requested that the Council of States' version be adopted. However, it was narrowly defeated. The Federal Council had requested that the proposal be rejected. However, it was "aware that spouses are at a disadvantage when it comes to the party donation deduction", said Finance Minister Karin Keller-Sutter. However, as long as no figures are available, the Federal Council does not want to implement an increase in tax deductions.
©Keystone/SDA
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