On 18 September 2018, the National Council discussed the dispatch concerning the federal law on the tax treatment of financial sanctions.
In accordance with the dispatch of 16 November 2016 on the Federal Act on the Tax Treatment of Financial Sanctions, the Federal Council is implementing the Luginbühl motion "Tax deductibility of fines" (14.3450). According to this motion, an explicit legal regulation of the tax treatment of fines and other financial sanctions with a punitive purpose for companies is demanded. In contrast to profit levies without a penal purpose, the expenses in question are not to be tax deductible. These objectives are to be achieved by amending the DBG and the StHG. Also included in the bill are regulations on the non-deductibility of bribes paid to private individuals and of expenses that make criminal offences possible or are made in return for the commission of criminal offences.
The message was already adopted by the Council of States on 7 March 2018. The National Council approved the bill on 18 September 2018 with some exceptions.
The entire parliamentary business (16,076) as well as the minutes of the Council of States and the National Council are available here.
