In its session of 10 September 2019, the Council of States adopted a motion to instruct the Federal Council to harmonise the interest rates in federal tax decrees in such a way as to establish a generally applicable default and refund interest rate.
The motion "Harmonisation of interest rates for federal tax exemptions" (16.3055) originally envisaged linking the reference interest rate firmly to market developments and was accepted by the Council of States with the following amendment: The Federal Council is instructed to harmonise the interest rates in federal tax decrees in such a way that a generally applicable default and compensation interest rate is established.
The National Council had already adopted the motion (in its original version) on 31 May 2017.
The entire parliamentary business with extensive documents as well as the minutes of the Council of States can be accessed here.
