On Sunday 19 May, Swiss voters voted a double yes to the European Union on a series of votes, two of which were of particular interest to the EU: - the adoption of the Firearms Directive, which creates new obligations for firearm owners in Switzerland while maintaining the country's tradition of keeping weapons in their homes, and - the definitive abolition of special tax regimes or those applied in certain cantons deemed problematic by the OECD and which have resulted in the Swiss Confederation being on the European 'grey' list of jurisdictions that have undertaken to amend their tax rules (see EUROPE 12212/5).
Swiss voters largely approved the first by 63.7% and the second by 66.4%.
The EU “welcomes” these results, commented Margaritis Schinas, spokesperson for the European Commission, on Monday 20 May. These two votes pave the way for Switzerland to “continue to respect its European and international commitments”, he continued, while both parties have yet to finalise the draft institutional framework agreement, still blocked on the Swiss side (see EUROPE 12244/11).
With regard to firearms, the aim was to ask voters to take up the European directive adopted by the EU in 2017 as one of the responses to the succession of terrorist attacks. The SVP, a right-wing party, took the initiative of a referendum, considering that the directive contravened the fundamental freedoms of the Swiss by violating the tradition of the right to have weapons at home kept from military service.
The Swiss government had warned voters about the consequences of rejecting this directive on bilateral agreements and the Schengen acquis on the free movement of persons, which could have been called into question if it were rejected. The law will make it more difficult to access weapons that can cause many casualties, such as some large-capacity semi-automatic weapons.
Persons who possess a firearm registered in the prohibited firearm category will be required to report them within three years. The acquisition of such a weapon and its use for sports shooting will remain possible, subject to authorisation. But it will be necessary to prove, after five and ten years, that you are a member of a shooting society or regularly practice shooting. Persons keeping their weapons at home after military service may continue to do so without any specific action, except when they transmit or sell them.
An upcoming release of the European 'grey' list?
With regard to taxation, the aim was to abolish special company tax regimes offering more favourable privileges and rates to companies operating mainly internationally. From now on, all companies will be subject to the same tax rules.
In addition, investment in research and development will be encouraged through special tax regulations. The cantons whose special schemes were particularly targeted will receive compensation from the federal level.
A reform of the corporate tax system had already failed in 2017 by referendum. It had led the EU to place Switzerland a few months later on the European ‘grey’ list of ‘tax havens’.
The Commission, in the light of these positive results, should inform the Council of the EU of this progress. At a forthcoming ministerial meeting, the Council of the EU will decide on the way forward, the logic that Switzerland should soon emerge from European supervision. (Original version in French by Solenn Paulic)