The Committee for Economic Affairs and Taxes of the National Council (WAK-N) is proposing that fines and penalties imposed abroad should be tax deductible under certain conditions.
According to the press release of 15 August 2018, the majority of the Commission requests the tax deductibility of foreign fines,
- if they violate the Swiss Ordre public,
- if they sanction an act that would not be sanctionable in Switzerland, and
- if they exceed the maximum extent provided for by Swiss law for the infringement in question.
The majority of the Commission thus wants to take account of the fact that buses spoken abroad can also contain arbitrary and politically motivated components.
