Rs 823.33 Federal Act Of 20 December 1985 On The Constitution Of Reserves For Crisis With Tax Breaks (Lcrc)

Original Language Title: RS 823.33 Loi fédérale du 20 décembre 1985 sur la constitution de réserves de crise bénéficiant d’allégements fiscaux (LCRC)

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[823.33] Federal law on the constitution of reserves for crisis with tax breaks (LCRC) of December 20, 1985 (status 1 January 2013) the Federal Assembly of the Swiss Confederation, see art. 31, al. 1, 2 and 4 of the constitution, given the message of the federal Council of February 29, 1984, stop: Section 1 principle art. 1. in order to promote the balance of economic developments as well as to prevent and combat unemployment, businesses in the private sector are stocks of crisis with tax breaks and feeding them by annual payments.
The constitution of reserves for crisis is optional.

Section 2 of the Constitution and Art. placement 2 empowered companies can build up reserves of crisis companies employing at least 20 workers.
For the purposes of promoting a balanced distribution of reserves of crisis between the different regions, the cantons may, by agreement with the federal Council, to build reserves from crisis to companies employing less than ten workers.
If the number of workers falls below the minimum limit, the reservations are maintained.
Where warranted, the federal Council may exclude certain industries or parts of them of stockpiling.

Art. 3 basis of calculation the amount allocated to the stockpiling of crisis is calculated from net annual business income declined any losses (calculation base).
The federal Council determines the mode that is necessary to take into account the profits from real estate and permanent establishments located abroad.

Art. 4 annual payment and maximum amount of reserves the amount paid annually may not exceed 15% of the calculation basis. If this amount does not reach 10,000 francs, the payment is excluded.
The maximum amount of the reserves crisis must not exceed 20% of the total of the decisive annual wages within the meaning of the legislation on the AVS. The federal Council may increase this rate to 30% for very capital-intensive businesses.
After reaching the maximum, reserves are maintained at this level, even if the total determining annual wages decreases.

Art. 5 annual payment and second allocation to the legal reserve Fund (article 671 CO) annual payment to the reserves crisis can be blamed on the second allocation to the legal reserve fund within the meaning of art. 671, al. 2, no. 3, of the code of obligations.

RS 220. Currently, see art. 671, in the content of 4 October. 1991 art. 6 investment of reserves of crisis the company must place the annual payment from the Confederation or a blocked bank account.
Confederation and the banks pay investments to the usual market conditions and restore them on request after the release of the reserves. The restitution debt cannot be achieved by compensation.
The Confederation may make arrangements with the banks regarding receipt of investments and the applicable conditions.

Art. 7 transfer of company who took over a company with active and passive succeeds the former owner in the rights and obligations arising from the provisions of this Act.

Section 3 release of the investment and use of the amounts released art. 8 General release when employment is threatened or already deteriorated, the federal Department of the economy, training and research (RFLD) releases the investments existing at the time of the release for areas important to the Switzerland, for certain economic sectors or for the whole of the economy in order to allow companies to finance stimulus measures. The investments are also released in case of an extraordinary need to adapt to technical or market developments. Previously, he consulted the cantons, and the umbrella associations of the economy.
At the request of a canton, the EAER can free investments for its territory.

New name according to ch. I-21 of the O of 15 June 2012 (reorganization of departments), in force since Jan. 1. 2013 (2012 3655 RO). This mod has been taken throughout the text.

Art. 9 individual when liberation difficulties threaten or affect a company, the State Secretariat for Economic (Affairs SECO) may, at the request of the release investment existing at the time of the release to allow him to fund stimulus measures.
The request must be submitted to the competent cantonal authority. It passes it immediately, accompanied by its proposal, to SECO.
In particular, can be considered as signs of difficulties a significant reduction of the backlog, a drop in revenue or a deterioration of the financial situation.

New name according to ch. I-21 of the O of 15 June 2012 (reorganization of departments), in force since Jan. 1. 2013 (2012 3655 RO). This mod has been taken throughout the text.

Art. 10 stimulus measures are particularly considered in stimulus, those which are necessary to promote a balanced rate of occupation or strengthen long-term competitiveness of the company, in particular: a. construction work; (b) the acquisition, manufacture and maintenance of technical facilities; c. the research, development and improvement of products, processes or services; (d) the promotion of exports; e. professional workers retraining and development.

Art. 11 period for the implementation by releasing the investment, the EAER or SECO sets a deadline for the implementation of the stimulus measures.

Art. 12 use of amounts in a group of companies with the consent of the SECO, a company can affect the amount released stimulus funding in another Swiss company under the same management. Before giving his approval, SECO will take into account disparities in economic development of the various regions of the country. He will consult the interested cantons.
Funds in the balance sheet assets can be transferred with the corresponding reserve account. This transfer has no direct consequences for the performance tax.

Art. 13 evidence of the use of the amounts released the company must demonstrate that it affected fully paid amounts to finance stimulus provisions in this area.
SECO can, if necessary, carry out investigations in order to verify if the evidence presented is accurate and complete.
When the investigation shows that the company did not use the amounts released in accordance with the provisions, or when the evidence is not given, the company must pay a flat rate tax on the relevant reserves.

Section 4 processing tax art. 14 tax relief of the Confederation for the direct federal tax, annual payments are considered to be justified by commercial usage fees.
Crisis reserves are assimilated to the open reserves from the income or net income taxed.

Art. 15 tax breaks of the cantons and the Confederation grants tax breaks according to art. 14 if the cantons and communes allow the constitution of tax free reserves and assimilate them on tax plan to open reserves.

Art. 16 liquidation and transfer of a company in case of liquidation of a company, it must pay a flat-rate tax.
The transfer of the seat or a permanent establishment abroad is likened to a total or partial liquidation.

Art. 17 intercantonal tax distribution the resulting shortfall of tax breaks is divided among the cantons where the permanent establishment of the enterprise, in accordance with the principles governing the prohibition of double taxation are located.

Section 5 duty to inform and to announce art. 18. the companies and banks provide to the competent services of the Confederation and the cantons that request, all information and documents relevant to the administration of this Act.
Companies announce spontaneously to the tax authorities, with tax, movements and the State of the reserves crisis.
The EAER may require other information, if required by the application of the law.

Section 6 lanes of remedies and criminal provisions art. 19 repealed by no 36 of the annex to the Federal ACT of 4 October. 1991, with effect from Feb. 15. 1992 (1992 288 RO; 1991 II 461 FF).

Art. 20 legal remedies are governed by the General provisions of the Federal procedure.
The procedure of appeal against the decisions of the tax authorities concerning tax breaks according to the art. 14 and 15 is governed by the tax legislation of the Confederation and the cantons.

New content according to section 104 of the annex to the Federal ACT of 17 June 2005 on the TAF, in force since Jan. 1. 2007 (RO 2006 2197 1069; FF 2001-4000).

Art. 21 provisions criminal who has intentionally violated the obligation to inform or announce (art. 18) or not will not given evidence of the use of the released amounts (art. 13) will be punished with the fine. In cases of very little gravity, the judge may waive any penalty.
The federal Council may provide for the same penalties for violations of the enforcement provisions.

Violations will be pursued and judged by the DAVIS under the Federal law on administrative penal law on March 22, 1974.
Illegal obtaining tax relief to the senses of the art. 14 and 15 falls under the criminal provisions of the tax law federal and cantonal.

RS 313.0 Section 7 provisions final art. 22 execution the federal Council and the cantons are responsible for execution.
The federal Council shall issue implementing provisions. It sets including collaboration between federal and cantonal authorities.

Art. 23 relationship with the Federal law on the constitution of reserves crisis by the private economy the company taking stimulus measures within the meaning of art. 10 must first use the reserves formed in accordance with the Federal law of October 3, 1951, on the constitution of reserves crisis by the private economy.

SR 823.32 art. 24-26 changes to federal laws...

Mod. can be found at the RO 1988 1420.

Art. Transitional 26aDisposition of the reserves crisis within the meaning of this Act cannot be established until the entry into force of this provision.
The federal Council shall regulate the dissolution of existing reserves. In doing so, it may derogate from art. 13. He is entitled to repeal this act as soon as the reserves within the meaning of this Act are dissolved.

Introduced by c. II. 5 of the Act of 23 March 2007 on the reform of the taxation of enterprises II, in force since July 1, 2008 (RO 2008 2893 2901; FF 2005-4469).

Art. 27 referendum and entry into force the present law is subject to optional referendum.
The federal Council shall determine the date of entry into force.

Date of entry into force: 1 October 1988 RO 1988 1420 [RS 1 3; 1978 485 RO]. At the disp. mentioned are currently the art. 41, 100 and 101 of the Cst. on 18 April 1999 (RS 101).
FF 1984 I 1147 ACF of August 9, 1988 State on January 1, 2013

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