Parliament wants to improve the tax situation of start-ups and their employees. Following the National Council, the Council of States has now also adopted a motion to this effect on 24 September 2018, which aims to ensure competitive tax treatment of start-ups (including their employee shareholdings).
The motion "Competitive tax treatment of start-ups including their employee shareholdings" of the Committee for Economic Affairs and Taxation of the National Council (WAK-N) (17,3261) was adopted by the Council of States with 27 votes to 14. The Federal Council will thus be charged with the task of developing an attractive and internationally competitive solution for the tax treatment of start-ups, including their employee shareholdings.
The National Council had already adopted the motion on 14 June 2017 (see our contribution of 14 June 2017).
Further documents as well as the minutes of the Council of States are available here.
