Council of States rejects tonnage tax for ships
Published: Thursday, Mar 14th 2024, 12:00
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In all likelihood, shipping companies will not be taxed at a flat rate in Switzerland in the future either. The Council of States has rejected the proposal to introduce a tonnage tax for ships. For the Council majority, concerns about the federal finances prevailed.
In 2016, Parliament voted in favor of creating the option of taxing Swiss deep-sea shipping companies based on the loading capacity of ships. This would replace taxation based on the actual profit or loss generated. It instructed the Federal Council to make a proposal for implementation.
On Thursday, the Council of States - in a new composition and after intensive debate - performed a U-turn. By 29 votes to 15, with no abstentions, it voted against discussing the new federal law in detail.
Commission was against it
Now it's the National Council's turn again. It adopted the bill in the 2022 winter session. If it agrees with the decision not to enter the debate, it is off the table. The same applies if the upper chamber insists on its position, but the Council of States subsequently refuses a second time to adopt the new federal law.
With its decision on Thursday, the Council of States followed the proposal of the majority of its Committee for Economic Affairs and Taxation (WAK-S). Against the backdrop of the Confederation's strained financial situation, it voted against flat-rate taxation by 7 votes to 4 with 2 abstentions.
"Ghost ride in financial policy"
The Commission majority criticized that the financial impact of the project was unclear and its constitutionality was doubtful. The risk of a loss of revenue was too high in the current situation.
Furthermore, creating a new instrument for one sector in isolation is not justifiable for regulatory reasons, said Commission spokesperson Tiana Angelina Moser (GLP/ZH). At best, this would have to be done as part of an interpretative analysis.
"The whole thing is a black box at the moment," said Thierry Burkhart (FDP/AG). We should therefore refrain from a "financial policy ghost ride".
Lobbying by the shipping companies
The bill was tailor-made for the industry, criticized Carlo Sommaruga (SP/GE). Social and environmental policy considerations had not been taken into account enough. If Parliament continues to pursue the project, it will fail in the referendum.
Pirmin Bischof (center/SO) said that if the principle of the bill were to be implemented, retailers would have to be taxed according to the size of their stores instead of their profits. This could hardly be the goal.
Bischof spoke of a bill from the Middle Ages in terms of tax policy. Switzerland had abolished privileges for the shipping industry in the past. Not a single company had left the country because of this.
International Standard
With the proposed new regulation, the average tax burden for the shipping companies concerned would be lighter than it is today. A minority of the Commission argued for approval. It argued that the aim was to create a level playing field. After all, 21 countries in the EU alone already apply the tonnage tax.
The proposal offers tax policy opportunities, as the establishment of additional companies, activities and new jobs could lead to additional revenue. He would not invent the tonnage tax if it did not exist, said Erich Ettlin (center/OW). However, it is the international standard.
According to Ettlin, the introduction of the OECD minimum tax exacerbates the problem. This is because the tonnage tax is the only exception permitted under international rules. If Switzerland were to forego it, it would put itself at a disadvantage.
It is about strengthening Switzerland's competitiveness and security of supply, argued Hannes Germann (SVP/SH). "If the companies are no longer here, the money won't stay here either."
Greens call for investigation
The Council of States' decision to reject the proposal is also a stage victory for the Council's left-wing party and the GLP. During the debate in the National Council at the end of 2022, the latter had already criticized that it was a tax subsidy for an industry that was already doing well.
At the time, the Greens announced a referendum should parliament pass the bill. The threat of a referendum was effective, they wrote in a statement on Thursday. The Council of States had scuttled a tax gift worth millions. They are still prepared for a referendum if necessary.
At the same time, the Greens called for an investigation by parliament's business review committees. The party reiterated its accusation that shipping companies and commodities groups had exerted massive influence on the drafting of the bill.
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