In order to improve the tax equity and for a better acceptance by the population, the Swiss Federal Council intends to tighten the conditions of the lump-sum taxation. The Federal Council has, in particular, suggested to introduce a minimum tax basis for the direct federal tax of CHF 400 000.
Irrespective of these suggested new federal rules, popular initiatives for the abolition of the lump-sum taxation on cantonal level were launched in several cantons. In view of the acceptance of such initiatives in the cantons of Zurich in 2009 and in the canton of Schaffhausen in 2011, most cantons have already tightened or are considering to tighten the conditions for the lump-sum taxation.
German and French versions of the publication entitled "Chancen und Risiken rechtlicher Neuerungen 2011/12" may be ordered from Schulthess Verlag.
Publication in German.