Resumen de Switzerland: : Lump-sum taxation vote.

Daniel Bader, Ruth Bloch-Riemer

• The article informs that voters of Switzerland decided by a clear majority of 59.2% on the retention of the lump-sum taxation regime under a popular referendum on November 30, 2014. It is noted that the Swiss Federal Council has strengthen the assessment basis for the lump-sum taxation in 2012 and by 2016 more stringent conditions will apply for the same at a federal, cantonal and communal level.