According to a Federal Council report dated 1 December 2017, a formal harmonization of the collection and payment of direct taxes is only possible with the agreement of the cantons.
The report of the Federal Council of 1 December 2017 "Reduction of regulatory costs. Formal harmonisation of procedures, periods and payment intervals in the corporate tax field" was drawn up in fulfilment of the postulate of National Councillor Thomas de Courten (15.3118). The Federal Council has published this together with a press release.
In the view of the Federal Council, harmonisation should be sought in cooperation and agreement with the cantons. In the view of the Federal Council, an increase in digitisation would be promising. However, the harmonisation of procedures, deadlines and payment intervals called for by the Postulat de Courten has met with opposition from the cantonal tax administrations. The Federal Council therefore sees little chance of success for further harmonisation in these areas.
The press release of the Federal Council and the corresponding report can be downloaded here.
