The Council of States, as the second-tier council, is not following the Basel-Landschaft initiative "Simplification of the tax system in direct taxation".
The Basel-Land professional initiative "Simplification of the direct tax system" (15,316) intends to introduce a general simplification of both the Federal Direct Federal Tax Act (DBG) and the Federal Act on the Harmonisation of Direct Taxes of the Cantons and Municipalities (StHG).
The National Council did not follow the initiative in its session on 20 September 2017 and the matter is now closed.
The minutes of the Council of States are available here.
