📋 Tender Overview
{
detected_language: French,
translated_text: The commission was to consider two items concerning tax measures aimed at encouraging the professional activity of individuals who have reached retirement age: the parliamentary initiative Schneeberger 25.448 calls for the establishment of a tax deduction for individuals who engage in gainful activity after reaching retirement age; motion 24.4517 calls for the exemption from federal tax for income earned by individuals engaging in gainful activity after retirement age. After its counterpart in the National Council, which followed up on parliamentary initiative 25.448 (see press release from the CER-N on January 13, 2026), the CER-E is also in favor of reducing the tax burden on individuals who continue to engage in gainful activity after reaching retirement age. It expects that the requested tax relief will have a significant effect on the professional activity of individuals who have reached retirement age. According to the commission, mobilizing retired workers would help alleviate the shortage of skilled labor. Members of the commission opposing the initiative criticized that it would lead to unequal treatment between different generations and thus violate the principle of equality of rights. They also lamented that the legal bases allowing for the establishment of a tax deduction for individuals engaging in gainful activity after reaching retirement age are not sufficiently clear. Ultimately, the commission aligned itself with the decision of the CER-N by 7 votes to 4 and 1 abstention. The latter is now tasked with drafting a bill aimed at implementing the parliamentary initiative. When examining motion 24.4517 (For an exemption from federal income tax for individuals who have reached retirement age), adopted by the National Council and concerning a similar theme, the commission felt it needed additional information regarding the budgetary consequences of a tax exemption for income earned by individuals engaging in gainful activity after retirement age. It therefore decided, by 8 votes to 4, to suspend the examination of this motion until the administration provides a report on this matter. Agricultural products: price transparency and competition. Furthermore, the commission examined price transparency and the competitive situation in the food market - particularly in the agricultural sector - and reviewed two motions on this subject, adopted by the National Council. By 9 votes to 3, the CER-E proposes to reject motion 24.3295 (Improve market transparency to ensure fair competition and equitable distribution of added value). It believes that the Federal Council has taken into account the encouragement of price transparency in the interest of the proper functioning of markets in the Agricultural Policy from 2030 (PA30+) that it has put out for consultation. For the CER-E, the objective of the motion is thus achieved. By 11 votes to 0 and 1 abstention, the commission also proposes to reject motion 24.3206 (Possibilities for cooperation among agricultural producers. Create more transparency and fair prices). According to it, there are already sufficient opportunities for cooperation among agricultural producers. Furthermore, the PA30+ should further improve their situation. Additional relief for businesses. By 7 votes to 2 and 1 abstention, the CER-E decided to follow up on the Regazzi initiative 25.489 (For systematic deregulation). It welcomes the ongoing realization of the first sectoral studies on the potential for deregulation based on the federal law on reducing regulatory costs for businesses. However, given the slow progress in this area, it believes that administrative relief for businesses must continue and that deregulation must be systematic. The parliamentary initiative aims to increase pressure on the administration to continue advancing its projects in this area. No integration of climate risks into the fiduciary duty of financial actors. The commission again examined motion 19.3766 (Finance and climate. Explicitly integrate climate risks into fiduciary duty), which it had suspended to await reports from the Federal Council on this topic. Given what has been done in the meantime - notably the measures taken by the Federal Council regarding the prevention of greenwashing and self-regulation of the sector - the commission considers that the objectives of the motion are already largely achieved. It further emphasizes that, in their investment decisions, banks must always take into account all risks, including climate risks. Consequently, by 9 votes to 3 (and 0 abstentions), the CER-E proposes to its council to reject the motion. A minority, on the other hand, proposes to adopt it. Corporate taxation: new possibilities for the cantons. As part of the global minimum taxation, the OECD introduced a new incentive instrument in January 2026. With the qualified tax incentive, states can design tax incentives for research and development, based on actual economic activity, which are not subject to the global minimum tax. The CER-E wants to exploit this new leeway by amending Article 25a of the federal law on the harmonization of direct taxes of the cantons and municipalities to quickly give the cantons the opportunity to increase the deduction for research and development expenses in accordance with the new OECD framework. By 10 votes to 2, it decided to submit a commission initiative in this regard (26.476), which the CER-N will then have to decide on. By 11 votes to 0 (25.4191) and by 10 votes to 1 and 1 abstention (25.4192), the commission also adopted two motions submitted to the National Council that align with the new commission initiative. It thus confirms the decision made by the Council of States at the winter session of 2025 regarding the identical motions Muhlemann (25.4265 and 25.4264). Automatic exchange of information regarding financial accounts with the EU. Without contrary proposal, the commission proposes to appro
