1 La Confederaziun po incassar ina taglia sin la plivalur cun ina taxa normala da maximalmain 6,5 pertschient ed ina taxa reducida d’almain 2,0 pertschient sin furniziuns d’objects e sin prestaziuns da servetsch inclusiv per agen diever sco er sin imports.
2 La lescha po fixar per la taxaziun da las prestaziuns dal sectur d’alloschament ina taxa tranter la taxa reducida e la taxa normala.105
3 Sche la finanziaziun da l’assicuranza per vegls, survivents ed invalids n’è betg pli garantida pervia dal svilup da la structura da vegliadetgna, po la taxa normala vegnir auzada cun ina lescha federala per maximalmain 1 pertschient e la taxa reducida per maximal 0,3 pertschient.106
3bis Per finanziar l’infrastructura da viafier vegnan augmentadas las tariffas per 0,1 puncts procentuals.107
4 5 pertschient dal retgav betg lià ad in intent vegn impundì per la reducziun da las premias en l’assicuranza da malsauns a favur da las classas d’entradas bassas, sch’i na vegn betg fixada tras la lescha in’autra utilisaziun per distgargiar las classas d’entradas bassas.
103 Acceptà en la votaziun dal pievel dals 28 da nov. 2004, en vigur dapi il 1. da schan. 2007 (COF dals 19 da mars 2004, COCF dals 26 da schan. 2005, COCF dals 2 da favr. 2006 – AS 2006 1057; BBl 2003 1531, 2004 1363, 2005 951).
104* Cun disposiziun transitorica.
105 Dal 1. da schan. 2018 fin maximalmain ils 31 da dec. 2027 importa la taxa speziala per prestaziuns dal sectur d’alloschament 3,7 % (art. 25 al. 4 da la LF dals 12 da zer. 2009 davart la taglia sin la plivalur – SR 641.20).
106 Dal 1. da schan. 2018 fin maximalmain ils 31 da dec. 2030 importan las taxas da la taglia sin la plivalur 7,7 % (taxa normala) e 2,5 % (taxa reducida) (art. 25 al. 1 e 2 da la LF dals 12 da zer. 2009 davart la taglia sin la plivalur – SR 641.20).
107 Acceptà en la votaziun dal pievel dals 9 da favr. 2014, en vigur dapi il 1. da schan. 2016 (COF dals 20 da zer. 2013, COCF dals 13 da matg 2014, COCF dals 2 da zer. 2014, COCF dals 6 da zer. 2014 – AS 2015 645; BBl 2010 6637, 2012 1577, 2013 4725 6518, 2014 4113 4117).
1 The Confederation may levy value added tax on the supply of goods, on services, including goods and services for personal use, and on imports, at a standard rate of a maximum of 6.5 per cent and at a reduced rate of at least 2.0 per cent.
2 The law may provide for the taxation of accommodation services at a rate between the reduced rate and the standard rate.104
3 If, due to demographic changes, the financing of the Old-Age, Survivors’ and Invalidity Insurance is no longer guaranteed, the standard rate may be increased by federal act by a maximum of 1 percentage point and the reduced rate by a maximum of 0.3 of a percentage point.105
3bis In order to finance railway infrastructure, the rates shall be increased by 0.1 of a percentage point.106
4 5 per cent of the non-earmarked revenues shall be used to reduce the health insurance premiums of persons on low incomes, unless an alternative method of assisting such persons is provided for by law.
103 Adopted by the popular vote on 28 Nov. 2004, in force since 1 Jan. 2007 (FedD of 19 March 2004, FCD of 26 Jan. 2005, FCD of 2 Feb. 2006; AS 2006 1057; BBl 2003 1531, 2004 1363, 2005 951).* With transitional provision
104 The legislature has made use of this power; see Art. 25 para. 4 of the Value Added Tax Act of 12 June 2009 (SR 641.20), under which the rate of value added tax amounts to 3.7% (special rate for accommodation services), valid from 1 Jan. 2018 until 31 Dec. 2027.
105 The legislature has made use of this power; see Art. 25 para. 1 and 2 of the Value Added Tax Act of 12 June 2009 (SR 641.20) under which the rates of value added tax amounts to 7.7% (standard rate) and 2.5% (reduced rate) valid from 1 Jan. 2018 until 31 Dec. 2027.
106 Adopted by the popular vote on 9 Feb. 2014, in force since 1 Jan. 2016 (FedD of 20 June 2013, FCD of 13 May 2014, FCD of 2 June 2014, FCD of 6 June 2014; AS 2015 645; BBl 2010 6637, 2012 1577, 2013 4725 6518, 2014 4113 4117).
Il presente documento non è una pubblicazione ufficiale. Fa unicamente fede la pubblicazione della Cancelleria federale. Ordinanza sulle pubblicazioni ufficiali, OPubl.
This document is not an official publication. Only the publication of the Federal Chancellery is legally binding.