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Europäische Steuerkoordination und die Schweiz


  • Lutz, Stefan H.


Even though the introduction of the Euro did not necessitate tax harmonization per se, it is expected to lead to increasingly harmonized taxation in practice. This harmonization process will mainly take the form of negotiations on the level of EMU, where political recommendations will be formulated. In addition, individual nations will be under increasing pressure to harmonize taxes in order to curb capital outflow and tax evasion. Judging from the current state of EU negotiations, corporate taxes are likely to decline in the wake of the harmonization process, while withholding taxes may be adjusted upwards. VAT rates harmonization will likely be upwards as well. Further implementation of the source principle in Swiss taxation will likely lead to changes in the portfolio choices of foreign investors in Switzerland; the share of Swiss bonds held by EU-investors will increase.

Suggested Citation

  • Lutz, Stefan H., 2003. "Europäische Steuerkoordination und die Schweiz," ZEI Working Papers B 03-2003, University of Bonn, ZEI - Center for European Integration Studies.
  • Handle: RePEc:zbw:zeiwps:b032003

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    Tax Coordination; Portfolio Choice; Withholding Tax;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism
    • G11 - Financial Economics - - General Financial Markets - - - Portfolio Choice; Investment Decisions
    • G15 - Financial Economics - - General Financial Markets - - - International Financial Markets


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