The canton of Vaud has created premature clarity regarding the general reduction in the tax rate: a lower cantonal tax rate is already in force at Lac Léman as from 1 January 2019.
The canton of Basel Stadt also plans to proceed rapidly: Parliament has already approved the implementation of the reform, including a reduction in the tax rate. However, because the referendum was held against it, a referendum vote is necessary on 10 February 2019. If approved, the government council potentially could bring the tax rate reduction into effect already retroactively to the beginning of 2019.
A referendum vote was already held in Berne at the end of 2018, although the reform itself was not yet to be implemented, but a first step towards reducing the profit tax rate. The public’s rejection of this proposal shows that the implementation of the planned tax rate cuts – at least in some cantons – will not be as simple.
In Zurich, the government council referred its implementation proposal to the cantonal parliament in autumn 2018, which is to discuss it in spring 2019. If a referendum is held against the cantonal proposal, it is to be voted on in September 2019. In this case, too, the entry into force is planned for 2020.
Last autumn, the cantonal government of Zug also referred its proposal to amend the tax law to the cantonal parliament. The latter is to discuss the amendment in a first reading in April 2019 and in a second reading after the national vote in May 2019.
Other cantons such as Schaffhausen or Ticino, have not yet sent an official bill to the cantonal parliament. The corresponding intentions of the implementation parameters are, however, known.