In its session of 28 February 2018, the National Council rejected the postulate "Examination of the advisability of taxing robots".

According to the postulate of Mathias Reynard (17.3036), the Federal Council should be mandated to investigate the advisability of taxing robots and artificial intelligence. The analysis should in particular consider the following possibilities:

  • the taxation of a (hypothetical) income of robots
  • a levy for the purchase and use of robots;
  • the existence of a separate control personality of robots.

The Federal Council requested that the postulate be rejected.

At its meeting on 28 February 2018, the National Council (first deliberating council) rejected the motion by 54 votes to 133 with 7 abstentions.

The minutes of the National Council meeting are available here.

Tax topics covered in this post:
Income Tax
Other Taxes