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642.123Federal Council ordinanceDeleteCompleted

Ordinanza del 20 febbraio 2013 sull'imposizione secondo il dispendio nell'imposta federale diretta

Federal Council ordinanceLanguage DEDocument 20 February 2013In force 1 January 2016
Open Fedlex sourceOpen XML
Published verdict
Delete

The law looks obsolete, unjustified, or duplicative.

Summary

This ordinance implements federal direct-tax rules for taxation based on living expenses. It defines the limited deductions allowed, excludes social deductions, sets how the tax rate is determined under ordinary and modified expense-based taxation, requires the assessment authority to apply the highest result calculated under the underlying statutory formulas, repeals the 1993 ordinance, and contains transitional rules tied to 2016–2020.

Verdict reason
This is a narrow administrative layer on top of an already exceptional tax regime, designed mainly to calibrate deductions, rate setting, and a highest-result rule rather than to secure a general institutional function. It also contains transitional provisions that are time-bound to 2016–2020, making parts of it obsolete; the ordinance reflects a technocratic patchwork around preferential taxation, not a hard-to-replace foundation of a sound tax system.
Review details
Status
Completed
Model
gpt-5.4
Method
better-switzerland-v2
Attempts
1
Input tokens
2837
Output tokens
182
Total tokens
3019
Estimated cost
$0.0098
Record metadata
Document date
20 February 2013
Entry into force
1 January 2016
Applicability
1 January 2016
Type
Federal Council ordinance
Display ID
642.123
Canonical record
https://fedlex.data.admin.ch/eli/cc/2013/157
Family URI
https://fedlex.data.admin.ch/eli/cc/2013/157
Language
DE
Indexed sections (20)
Primary sources
Fedlex pageFedlex XML