At its meeting on 6 March 2018, the National Council adopted the motion "Parallelism between the limitation rule for value added tax and that for withholding tax and stamp duties".
According to the motion by Thomas Aeschi (17.3227) "Parallelism between the statute of limitations rule for VAT and that for withholding tax and stamp duty", the Federal Council should be instructed to adapt the Withholding Tax Act and the Stamp Duty Act in such a way that parallelism between the statute of limitations rule for VAT (Art. 42 MWStG) and that of withholding tax (Art. 17 VStG) and stamp duties (Art. 30 StG), whereby a five-year relative and a ten-year absolute statute of limitations on determination, a five-year relative and a ten-year absolute reference statute of limitations and a conclusive list of the reasons for interruption of the statute of limitations are to be introduced.
The Federal Council requested that the motion be rejected.
The National Council adopted the motion in its session on 6 March 2018 by 101 votes to 92 (with 0 abstentions).
The minutes of the National Council meeting are available here.
