On 14 June 2017, the National Council adopted a motion to ensure competitive tax treatment of start-ups (including their employee shareholdings).
According to the motion (17.3261) of the Committee for Economic Affairs and Taxation of the National Council (WAK-N), the Federal Council should be mandated to work out an attractive and internationally competitive solution for the tax treatment of start-ups, including their employee shareholdings. This solution takes up the thrust of the parliamentary initiative by Jacqueline Badran (16,424) "Privileged taxation of employee shareholdings in start-ups", which the National Council rejected in its session of 6 June 2017. The Federal Council as well as a minority of the WAK-N requested that the motion be rejected.
The National Council (first chamber) adopted the motion in its resolution of 14 June 2017 by 122 votes to 48 with 2 abstentions.
The verbatim transcripts are available here.
