Government Council BL New attempt for Baselbieter value-added tax law
The Basel-Landschaft government is sending the revision of the law on the levy of planning surplus values to the cantonal council. A consultation process launched at the end of 2022 had been suspended because the value-added levy was also an issue at federal level as part of the revision of the Spatial Planning Act.
26.06.2024, 11:59
26.06.2024, 12:20
SDA
The revision still provides for the levying of value-added taxes not only for zoning, but also for rezoning and upzoning, as the Basel-Landschaft government announced on Wednesday.
The government is now proposing that a levy of only 20 percent be charged on the additional land value generated by the planning. The municipalities can increase this added value levy rate to a maximum of 40 percent in municipal regulations. The government had originally proposed a minimum levy rate of 30 percent, but reduced this again following feedback from the consultation process.
In addition, following the Federal Supreme Court ruling, the exemption limit up to which no levy has to be charged for planning-related additional land values will be adjusted. This will be reduced from the current CHF 50,000 to CHF 30,000, according to the press release.
Dispute between municipality and canton
In February 2019, Basel-Landschaft voters narrowly approved the law on the compensation of surplus planning values. The municipality of Münchenstein then took the matter to the Federal Court. It saw the law as a contradiction to municipal autonomy and the Federal Spatial Planning Act.
The Federal Supreme Court partially upheld the appeal and found that the cantonal law on value-added taxes partially violates the overriding federal law on spatial planning.
