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Art. 129 Bundesverfassung der Schweizerischen Eidgenossenschaft (BV) - Steuerharmonisierung
BV; 3. Titel: Bund, Kantone und Gemeinden; 3. Kapitel: Finanzordnung
Art. 129 BV · Steuerharmonisierung
Der Bund legt Grundsätze fest über die Harmonisierung der direkten Steuern von Bund, Kantonen und Gemeinden; er berücksichtigt die Harmonisierungsbestrebungen der Kantone.
Die Harmonisierung erstreckt sich auf Steuerpflicht, Gegenstand und zeitliche Bemessung der Steuern, Verfahrensrecht und Steuerstrafrecht. Von der Harmonisierung ausgenommen bleiben insbesondere die Steuertarife, die Steuersätze und die Steuerfreibeträge.
Der Bund kann Vorschriften gegen ungerechtfertigte steuerliche Vergünstigungen erlassen.
Gerichtsentscheide zu dieser Bestimmung (15)
VPB 2005.2368 (Art. 128 and 129 Cst.)
Social Security Number Replacement with Thirteen-Digit Non-Identifying Number
Constitutional basis for modifications to the federal direct tax law (LIFD).
602 2024 107 · fr (Art. 129 al. 2 Cst./FR)
Municipality v. Planning Authority: Local Development Plan Adaptation Appeal
Cited to confirm the commune's standing to file an appeal based on its autonomy in land use planning.
B.2020.103.B.2020.1 · sg (Art. 129 BV)
Taxpayer Fails to Substantiate Cash Expenses, Court Denies Extension for Incomplete Appeal
Cited in E. 3.2 regarding the goal of tax harmonization.
510.11.49 · bl (Art. 129 BV)
Canton Tax Dispute Over One-Time Income Payment
Cited as the constitutional basis for tax harmonization, which Art. 4 of the Ordinance on the Application of the StHG is argued to violate.
A 2010 2 · gr (Art. 129 Abs. 1 BV)
Institution's Capital Gains Tax Exemption Appeal Rejected Due to Immediacy Requirement and Economic Activity
Cited in the reasoning to establish the federal government's authority to set principles for tax harmonization, supporting the view that cantons retain detailed regulatory freedom.
FI.2009.0054 · vd (art. 129 Cst.)
Company Appeal of Loan Reclassification and Tax Deductions (1999-2002)
Cited in the reasoning regarding the principle of fiscal harmonization, although not directly cited in the dispositive orders, it underpins the discussion on the parallel treatment of IFD and communal tax.
VPB 08-1653-6823 (Art. 129 Cst.)
Tax Deductibility of Political Party Contributions
This article concerns the Confederation's competence to set the principles of tax harmonization, specifically noting that tax scales, rates, and exempt amounts are not subject to harmonization, which impacts cantonal discretion on deduction amounts.
VPB 2007.2339 (Art. 129 Cst.)
Deduction for Real Estate Restoration Costs
Basis for the federal law regarding taxation.
VPB 06-1387-7143 (Art. 129 al. 2 Cst)
Parliamentary Initiative to Exempt Minimum Vital Income from Taxation
This constitutional article is mentioned as the basis for cantonal tariff autonomy, which is respected by the proposed modification.
A 03 284 1 · lu (Art. 129 Abs. 2 BV)
Taxpayer Qualification for Family Tax Rate vs. Cantonal Exclusivity Requirement
Cited in the context of the division of regulatory power between the Confederation and the cantons regarding tax harmonization.
JAAC 65.36 (Art. 129 BV)
Constitutional Taxation of Owner-Occupied Housing
Cited for the federal mandate to harmonize direct taxes.
VPB 84-093 (Art. 129 al. 2 BV)
Federal Funding for Alternative Corsy Road Connection Explored
Used to reject the popular initiative as the substance was fulfilled by other decisions.
510.11.49 · bl (Art. 129 BV)
Taxation of Lump Sum Payment Upon Relocation: Canton Dispute Over Assessment Period
This article is cited as the constitutional basis for tax harmonization, which the court examines in relation to the problematic provision of Art. 4 of the Ordinance.
SB.2009.00085 · zh (Art. 129 Abs. III BV)
Tax Remission Appeal Denied Due to Lack of Economic Rehabilitation Effect
Although cited, this provision is not explicitly mentioned in the dispositive orders, only in the context of the legal review.
SB.2017.00057 · zh (Art. 129 BV)
Inter-Cantonal Capital Gains Tax Allocation: Zurich's Role
Fundamental legal basis for taxation.