The homeowners association (HEV) filed a cantonal initiative to reduce the capital gains tax one. In it he called for the halving of the surcharge and speculation the tax exemption of profits when a property more than 20 years in the possession of a person was. Both are both legally problematic, and substantively incorrect. For, contrary to the opinion of HEV that the capital gains tax are responsible for the high rents and the abolition is therefore a benefit for all, the maintenance of regional planning and equity reasons is necessary. From an abolition would mainly benefit the land speculation. The effect of land-use planning would be lost because the tax (though not sufficient) promotes the efficient use of land.
The existing tax on property gains, is admittedly not ideal and not always fair. The action is not as great as the claims HEV. A critical look at the examples listed by the HEV indicates that the HEV could have visited more mathematics courses at the folk high school and enhance the consulting services for its members, would take place to collect signatures for legally problematic initiatives.
The initiative is now available and should be rejected. However, we can use this opportunity, by means of a counter-proposal to improve the current weakness. 4 effects lead to increased value of land: Inflation, investment, planning and increase added value of scarcity. Inflation is under current law by a gradual decrease in the tax rate into account, it can decrease this static lead to injustice, as inflation is constantly changing. We want to correct green liberals with the counter proposal. Because again, contrary to some opinions from the right wing a long holding period is no reason for a tax rebate, but only the authorized compensation for the accrual of inflation, even if a more or less solved.
If we consider the 4 effects of the increase in value, so we can say that the control is in the amount of the taxable value to be expected out. The investment performance of the landowner. This is considered to be in accordance with the tax burden. In contrast to the representatives of HEV, I am of the opinion that it is not legally legitimate to engage in community meeting for his interests, that is the timely lifting of the hand but not a performance that should be given preferential tax treatment. On the contrary: both of Article 5 of the National Spatial Planning Act and the justice of compensating any losses of planning machen es erforderlich, diesen Anteil zu 100% steuerlich abzuschöpfen.
Geht es um die Zunahme der Knappheit, so entspricht dies auch keiner Leistung des Grundeigentümers, sondern geht hauptsächlich auf externe Effekte zurück. Dies können Investitionen der Allgemeinheit sein, zum Beispiel der Ausbau von Verkehrsinfrastrukturen. Oder Investitionen von anderen wirtschaftlichen Akteuren, wie beispielsweise neu entstehende Arbeitsplätze oder die Eröffnung von privaten Kinderkrippen. Sie können aber auch auf politische oder wirtschaftliche Rahmenbedingungen zurück gehen, wie beispielsweise die gute wirtschaftliche Development or persons. According to the principle that benefits low and external benefits should be taxed more highly, there is no reason to prefer this share tax.
In that spirit, I am determined to make a counter proposal that takes into account the previously outlined principles and will not create tax losses. In the spirit of a just and fair property gains tax.
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