At its meeting on 28 February 2017, the Council of States approved the adjustments to the taxation of commissions for real estate brokering on an intercantonal basis. This allows income from the brokerage of real estate to be taxed in the canton of residence of the natural person or in the canton of domicile of the legal person. Taxation in the canton in which the brokered property is located should only be permitted in exceptional cases in international proportion.
The Dispatch of 17 June 2016 on the amendment of the Federal Act on the Harmonisation of Direct Taxes of the Cantons and Municipalities (StHG) implements motion 13.3728 submitted by National Councillor Fulvio Pelli on 18 September 2013 and referred by the Federal Councillors in June 2014 (Federal Council business, 16.052). The motion instructs the Federal Council to submit amendments to the Federal Act on Direct Federal Tax (DBG) and the Federal Act on the Harmonisation of Direct Taxes of the Cantons and Municipalities (StHG) so that income from the brokerage of real estate (brokerage commissions) is taxed in the canton of residence or domicile of the person brokering the property, irrespective of the canton in which the property is located.
In its meeting of 28 February 2017, the Council of States (Second Chamber)
adopted the amendments to the StHG by 40 votes (unanimity) with 0 abstentions.
The minutes of the Council of States are available here. The corresponding legislative flags can be downloaded here.