visoto visualizer

EFD, Dritte Reform der Unternehmensbesteuerung ([Internet, 2016-06-01](https://www.efd.admin.ch/efd/de/home/themen/steuern/steuern-national/reform-der-unternehmensbesteuerung--usr-iii-.html))

citation

FDF, Third series of corporate tax reforms ([Internet, 2016-06-01](https://www.efd.admin.ch/efd/en/home/themen/steuern/steuern-national/third-series-of-corporate-tax-reforms--ctr-iii-.html))

citation

DFF, Troisième réforme de l’imposition des entreprises, 2017-02 ([Internet, 2018-04-05](https://www.efd.admin.ch/efd/fr/home/dokumentation/legislation/votations/troisieme-reforme-de-limposition-des-entreprises--rie-iii-/fb_usriii.html))

citation

DFF, Riforma III dell’imposizione delle imprese ([Internet, 2016-06-01](https://www.efd.admin.ch/efd/it/home/themen/steuern/steuern-national/riforma-iii-dellimposizione-delle-imprese--ri-imprese-iii-.html))

position

Term Note

EXP: die Unternehmenssteuerreform III wurde am 12. Februar 2017 vom Stimmvolk abgelehnt; der Bundesrat hat eine neue Reform mit dem Titel Steuervorlage 17 lanciert (a); mit der Unternehmenssteuerreform III (USR III) sollte die Attraktivität des Steuerstandortes Schweiz gestärkt und die internationale Akzeptanz der Schweizer Unternehmensbesteuerung wieder hergestellt werden; die Reform sollte die unterschiedliche Besteuerung in- und ausländischer Unternehmensgewinne durch die Kantone beseitigen (b); wichtigste Massnahmen waren die Patentbox (Reduzierte Besteuerung von Gewinn aus Patenten), erhöhte Abzüge für Forschung und Entwicklung (Forschungs- und Innovationsförderung) und die zinsbereinigte Gewinnsteuer auf überdurchschnittlichem Eigenkapital (c)

Term Note

EXP: Swiss voters rejected the third series of corporate tax reforms on 12 February 2017; the Federal Council launched a new reform entitled tax proposal 17 (a); the third series of corporate tax reforms (CTR III) was designed to increase the appeal of Switzerland as a tax location and to reinstate international acceptance of Switzerland's corporate taxation; the reforms were designed to eliminate the different taxation of domestic and foreign company profits by the cantons (b)

Term Note

EXP: la troisième réforme de l'imposition des entreprises a été rejetée lors de la votation populaire du 12 février 2017; le Conseil fédéral a lancé le Projet fiscal 17 (PF17) pour lui succéder (a); la troisième réforme de lʼimposition des entreprises (RIE III) visait à renforcer la compétitivité fiscale de la Suisse et à rétablir lʼacceptation par la communauté internationale de la fiscalité suisse des entreprises; elle devait permettre, dans le cadre des impôts cantonaux, dʼéliminer les différences de traitement fiscal des bénéfices des entreprises, selon quʼils sont réalisés en Suisse ou à lʼétranger (b); les mesures les plus importantes étaient la Patent box (imposition réduite des bénéfices provenant de brevets), les déductions pour la recherche et le développement (encouragement de la recherche et de l’innovation) et l'impôt sur le bénéfice corrigé des intérêts sur le capital propre supérieur à la moyenne (c)

Term Note

EXP: la Riforma III dell’imposizione delle imprese è stata respinta dall’elettorato il 12 febbraio 2017; il Consiglio federale ha lanciato una nuova riforma denominata Progetto fiscale 17 (a); la Riforma III dell’imposizione delle imprese intendeva rafforzare l’attrattiva della piazza fiscale svizzera e ristabilire il consenso internazionale riguardo al modello elvetico di imposizione delle imprese; a riforma si prefiggeva di eliminare le differenze d’imposizione applicate dai Cantoni agli utili conseguiti dalle imprese estere e nazionali (b); le misure più importanti erano la Patent box (proventi da brevetti assoggettati a un'imposizione ridotta), maggiori deduzioni per la ricerca e lo sviluppo (promozione della ricerca e dell’innovazione) e la deduzione degli interessi sul capitale proprio superiore alla media (c)

termNoteCitation

(a) ESTV, Glossar Steuervorlage 17 (SV 17), 2017-09-06 ([Internet, 2018-03-14](https://www.newsd.admin.ch/newsd/message/attachments/49589.pdf)); (b) Faktenblatt, Dritte Reform der Unternehmensbesteuerung ([Internet, 2016-06-01](https://www.efd.admin.ch/efd/de/home/dokumentation/gesetzgebung/abstimmungen/reform-der-unternehmensbesteuerung--usr-iii-/fb_usriii.html)); (c) EFD, Massnahmen der Unternehmenssteuerreform III im Überblick, 5. Oktober 2016 ([Internet, 2017-01-09](https://www.estv.admin.ch/dam/estv/de/dokumente/allgemein/Themen/usr-3/USR-III-Massnahmen.pdf.download.pdf/USR-III-Massnahmen_de.pdf))

termNoteCitation

(a) FTA, Tax proposal 17 (TP 17) Glossary, 2017-09-06 ([Internet, 2018-03-14](https://www.admin.ch/ch/d/gg/pc/documents/2897/Tax-proposal-17_Glossary_en.pdf)); (b) Fact sheet, Third series of corporate tax reforms ([Internet, 2016-06-01](https://www.efd.admin.ch/efd/en/home/themen/steuern/steuern-national/third-series-of-corporate-tax-reforms--ctr-iii-/fb_usriii.html))

termNoteCitation

(a) AFC, Glossaire Projet fiscal 17 (PF 17), 2017-09-06 ([Internet, 2018-03-14](https://www.newsd.admin.ch/newsd/message/attachments/49598.pdf)); (b) DFF, Feuille d'information, Troisième réforme de l’imposition des entreprises, 2017-02 ([Internet, 2018-04-05](https://www.efd.admin.ch/efd/fr/home/dokumentation/legislation/votations/troisieme-reforme-de-limposition-des-entreprises--rie-iii-/fb_usriii.html)); (c) d'après DFF, Mesures de la troisième réforme de l’imposition des entreprises, 2016-10-05 ([Internet, 2017-01-09](https://www.estv.admin.ch/dam/estv/fr/dokumente/allgemein/Themen/usr-3/USR-III-Massnahmen.pdf.download.pdf/USR-III-Massnahmen_fr.pdf))

termNoteCitation

(a) AFC, Glossario Progetto fiscale (PF 17), 2017-09-06 ([Internet, 2018-03-14](https://www.newsd.admin.ch/newsd/message/attachments/49609.pdf)); (b) Scheda informativa, Riforma III dell’imposizione delle imprese ([Internet, 2016-06-01](https://www.efd.admin.ch/efd/it/home/dokumentation/legislazione/votazioni/riforma-iii-dellimposizione-delle-imprese--ri-imprese-iii-/fb_usriii.html)); (c) DDF, Sintesi delle misure della Riforma III dell'imposizione delle imprese, 5 Ottobre 2016 ([Internet, 2017-01-09](https://www.estv.admin.ch/dam/estv/it/dokumente/allgemein/Themen/usr-3/USR-III-Massnahmen_it.pdf.download.pdf/USR-III-Massnahmen_it.pdf))

Outgoing Relationships

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Reliability code	Linguistic/formal check completed
termDomain	FINANCE
termDomain	Taxes
termDomain	Banking

Incoming Relationships

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Instances of this Class: No results found.

Superclasses of this Class: No results found.

Subclasses of this Class: No results found.

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About

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