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德國瑞士簽署稅務協議

2012年4月5日
File photo of the Swiss national flag atop of the Swiss embassy in Germany with a German national flag atop of the Reichstag building in Berlin, February 3, 2010. A Swiss decision to pursue German tax inspectors for industrial espionage is a sign of growing tension that could make it hard for both sides to secure parliamentary ratification of a deal preventing Germans dodging tax on their Swiss deposits. While Berlin is trying to tax an estimated 150 billion Swiss francs ($166 billion) hidden by Germans in Swiss accounts, Berne wants to avoid revealing the identities of wealthy customers who are a mainstay of its offshore financial services industry. Both governments say they will sign the deal but its also needs parliamentary approval, and Switzerland's announcement March 31, 2012 that it was pursuing the tax inspectors in a case involving Credit Suisse was hardly a sign of mutual trust. REUTERS/Fabrizio Bensch/Files (GERMANY - Tags: POLITICS BUSINESS) // Eingestellt von wa
圖片來源: Reuters

柏林

經過多年的爭執,就如何向在瑞士存有未完稅財產的德國人補徴税收問題,兩國政府終於達成一致。德國與瑞士於本周四(4月5日)在柏林簽署了稅務協議。協議規定,在過去10年中將未完稅財產轉移至瑞士的德國人從2013年開始應補交21%至41%的財產稅。具體稅率依照財產的規模以及存放在瑞士的時間確定。從整體上來說,簽署協議中的稅率比之前兩國政府公佈的預期數字要高。最終的協議中還加入了如何向繼承財產徴税的規定。一位德國政府官員解釋說,關於政府由此可以補征100億歐元稅收的說法其實還"相當保守"。德瑞最新簽署的這項協議還要得到德國聯邦議院的認可。議院中的社民黨和綠黨對此項協議仍持有高度保留態度。

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