Internal Law 1 State - People - Authorities 10 Federal Constitution
Dretg naziunal 1 Stadi - Pievel - Autoritads 10 Constituziun federala

101 Federal Constitution of 18 April 1999 of the Swiss Confederation

101 Constituziun federala da la Confederaziun svizra dals 18 d'avrigl 1999

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Art. 128

1 The Confederation may levy a direct tax:

a.
of a maximum of 11.5 per cent on the income of private individuals;
b.100
of a maximum of 8.5 per cent of the net profit of legal entities;
c.101
...

2 The Confederation, in fixing the taxation rates, shall take account of the burden of direct taxation imposed by the Cantons and communes.

3 In relation to the tax on the income of private individuals, regular revisions shall be made to compensate for the consequences of an increased tax burden due to inflation.

4 The tax is assessed and collected by the Cantons. A minimum of 17 per cent of the gross revenue from taxation is allocated to the Cantons. This share may be reduced to 15 per cent if the consequences of financial equalisation so require.102

99* With transitional provision

100 Adopted by the popular vote on 28 Nov. 2004, in force since 1 Jan. 2007 (FedD of 19 March 2004, FCD of 26 Jan. 2005, FCD of 2 Feb. 2006; AS 2006 1057; BBl 2003 1531, 2004 1363, 2005 951).

101 Repealed by the popular vote on 28 Nov. 2004, with effect from 1 Jan. 2007 (FedD of 19 March 2004, FCD of 26 Jan. 2005, FCD of 2 Feb. 2006; AS 2006 1057; BBl 2003 1531, 2004 1363, 2005 951).

102 Adopted by the popular vote on 28 Nov. 2004, in force since 1 Jan. 2008 (FCD of 3 Oct 2003, FCD of 26 Jan. 2005, FCD of 7 Nov. 2007; AS 2007 5765; BBl 2002 2291, 2003 6591, 2005 951).

Art. 128

1 La Confederaziun po incassar ina taglia directa:

a.
da maximalmain 11,5 pertschient sin l’entrada da persunas natiralas;
b.100
da maximalmain 8,5 pertschient sin il retgav net da las persunas giuridicas;
c.101
…

2 Fixond las tariffas resguarda la Confederaziun las grevezzas fiscalas da las taglias directas dals chantuns e da las vischnancas.

3 Tar la taglia sin l’entrada da las persunas natiralas vegnan gulivadas periodicamain las consequenzas da la progressiun fraida.

4 La taglia vegn fixada ed incassada dals chantuns. Dal retgav brut da taglia van almain 17 pertschient als chantuns. Questa procentuala po vegnir reducida fin a 15 pertschient, sch’ils effects da la gulivaziun da finanzas pretendan quai.102

99* Cun disposiziun transitorica.

100 Acceptà en la votaziun dal pievel dals 28 da nov. 2004, en vigur dapi il 1. da schan. 2007 (COF dals 19 da mars 2004, COCF dals 26 da schan. 2005, COCF dals 2 da favr. 2006 – AS 2006 1057; BBl 2003 1531, 2004 1363, 2005 951).

101 Abolì en la votaziun dal pievel dals 28 da nov. 2004, cun effect dapi il 1. da schan. 2007 (COF dals 19 da mars 2004, COCF dals 26 da schan. 2005, COCF dals 2 da favr. 2006 – AS 2006 1057; BBl 2003 1531, 2004 1363, 2005 951).

102 Acceptà en la votaziun dal pievel dals 28 da nov. 2004, en vigur dapi il 1. da schan. 2008 (COF dals 3 d’oct. 2003, COCF dals 26 da schan. 2005, COCF dals 7 da nov. 2007 – AS 2007 5765; BBl 2002 2291, 2003 6591, 2005 951).

 

This document is not an official publication. Only the publication of the Federal Chancellery is legally binding.
Il presente documento non è una pubblicazione ufficiale. Fa unicamente fede la pubblicazione della Cancelleria federale. Ordinanza sulle pubblicazioni ufficiali, OPubl.