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SELECT ?title WHERE { ?? (rdfs:label|skos:prefLabel|schema:name) ?title . } Ergänzungssteuer

SELECT ?class WHERE { ?? (rdf:type|owl:type) ?class . } DefinedTerm, Term, Validated Entry

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . }

SELECT ?property ?value WHERE { BIND (?? AS ?s) ?s ?property ?value . FILTER (isLiteral(?value)) } LIMIT 1000

Attributes

Name
Ergänzungssteuer
Name
supplementary tax
Name
impôt complémentaire
Name
imposta integrativa
dateModified
2024-02-14T08:13:24.2744430Z
Identifier
279506
URL
https://www.termdat.bk.admin.ch/entry/279506
citation
EFD, Steuern Steuern national > Das Schweizer Steuersystem ([Internet, 2023-05-24](https://www.efd.admin.ch/efd/de/home/steuern/steuern-national/das-schweizer-steuersystem.html))
citation
FDF, Swiss tax system ([Internet, 2023-05-24](https://www.efd.admin.ch/efd/en/home/taxes/national-taxation/the-swiss-tax-system.html))
citation
DFF, Le système fiscal suisse ([Internet, 2023-05-24](https://www.efd.admin.ch/efd/fr/home/impots/imposition-nationale/le-systeme-fiscal-suisse.html))
citation
DFF, Il sistema fiscale svizzero ([Internet, 2023-05-24](https://www.efd.admin.ch/efd/it/home/imposte/imposizione-nazionale/il-sistema-fiscale-svizzero.html))
position
1
Linguistic Context
Der Bundesrat hat beschlossen, die von der OECD und den G20-Staaten vereinbarte Mindeststeuer mit einer Verfassungsänderung umzusetzen. Hierzu wird eine Ergänzungssteuer geschaffen, aus deren Einnahmen 25 Prozent auf den Bund und die übrigen 75 Prozent auf die Kantone und Gemeinden entfallen.
Linguistic Context
Il Consiglio federale ha deciso di attuare l’introduzione dell’aliquota d’imposta minima convenuta dall’OCSE e dal G20 tramite una modifica costituzionale. Al riguardo viene creata un’imposta integrativa. Le entrate derivanti da questa imposta spettano per il 25 per cento alla Confederazione e per il rimanente 75 per cento ai Cantoni e ai Comuni.
Linguistic Context
Le Conseil fédéral a décidé de mettre en œuvre l’imposition minimale convenue par l’OCDE et les États membres du G20 au moyen d’une modification de la Constitution. À cette fin, il a prévu d’instaurer un impôt complémentaire, dont 25 % des recettes reviendront à la Confédération et les 75 % restants, aux cantons et aux communes.
Linguistic Context
The Federal Council decided to implement the minimum tax rate agreed by the OECD and G20 member states by means of a constitutional amendment. To this end, a supplementary tax will be created, with 25% of the revenue going to the Confederation and the remaining 75% going to the cantons and communes.
SELECT ?property ?object WHERE { BIND (?? AS ?s) ?s ?property ?object . FILTER (isIRI(?object)) FILTER (?property != rdf:type) FILTER (?property != rdfs:subClassOf) } LIMIT 1000

Outgoing Relationships

property object
seeAlso Swiss supplementary tax
seeAlso international supplementary tax
inDefinedTermSet Wirtschaftsterminologie
inDefinedTermSet Swiss Federal Administration
Reliability code Linguistic/formal check completed
termDomain FINANCE
termDomain Taxes
termDomain PUBLIC ADMINISTRATION
SELECT ?property ?subject WHERE { BIND (?? AS ?o) ?subject ?property ?o . FILTER (?property != rdf:type) FILTER (?property != rdfs:subClassOf) } LIMIT 1000

Incoming Relationships

property subject
seeAlso Swiss supplementary tax
seeAlso international supplementary tax
seeAlso GloBE Information Return
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