{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Subject(ID=70828L,Language='DE')","uri":"https://ws.parlament.ch/OData.svc/Subject(ID=70828L,Language='DE')","type":"itsystems.Pd.DataServices.DataModel.Subject"},"Meetings":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Meeting(ID=5201L,Language='DE')","uri":"https://ws.parlament.ch/OData.svc/Meeting(ID=5201L,Language='DE')","type":"itsystems.Pd.DataServices.DataModel.Meeting"},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Meeting(ID=5201L,Language='DE')/Sessions"}},"Subjects":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Meeting(ID=5201L,Language='DE')/Subjects"}},"ID":"5201","Language":"DE","MeetingNumber":11,"IdSession":5212,"SessionNumber":12,"SessionName":"Fr\u00fchjahrssession 2026","Council":1,"CouncilName":"Nationalrat","CouncilAbbreviation":"NR","Date":"\/Date(1773619200000)\/","Begin":"1430","Modified":"\/Date(1776247630025)\/","LegislativePeriodNumber":52,"PublicationStatus":"final","MeetingOrderText":"Elfte Sitzung","SortOrder":11,"Location":"N"},"SubjectsBusiness":{"results":[{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/SubjectBusiness(BusinessNumber=20267287,IdSubject=70828L,Language='DE')","uri":"https://ws.parlament.ch/OData.svc/SubjectBusiness(BusinessNumber=20267287,IdSubject=70828L,Language='DE')","type":"itsystems.Pd.DataServices.DataModel.SubjectBusiness"},"Subjects":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/SubjectBusiness(BusinessNumber=20267287,IdSubject=70828L,Language='DE')/Subjects"}},"Businesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/SubjectBusiness(BusinessNumber=20267287,IdSubject=70828L,Language='DE')/Businesses"}},"IdSubject":"70828","BusinessNumber":20267287,"Language":"DE","BusinessShortNumber":"26.7287","Title":"Kostenfolge der Stempelsteuerbefreiung ","SortOrder":1,"PublishedNotes":null,"Modified":"\/Date(1773393304710)\/","TitleDE":"Fragestunde.\nFrage Andrey Gerhard.\nKostenfolge\nder Stempelsteuerbefreiung","TitleFR":"Heure des questions.\nQuestion Andrey Gerhard.\nCons\u00e9quences financi\u00e8res\nde l'exon\u00e9ration du droit de timbre","TitleIT":null}]},"Transcripts":{"results":[{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Transcript(ID=371785L,Language='DE')","uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=371785L,Language='DE')","type":"itsystems.Pd.DataServices.DataModel.Transcript"},"Subjects":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=371785L,Language='DE')/Subjects"}},"MembersCouncil":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=371785L,Language='DE')/MembersCouncil"}},"Businesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=371785L,Language='DE')/Businesses"}},"ID":"371785","Language":"DE","IdSubject":"70828","VoteId":null,"PersonNumber":4169,"Type":1,"Text":"<pd_text><p><b>Le pr\u00e9sident</b> (Page Pierre-Andr\u00e9, pr\u00e9sident): Nous arrivons ainsi au terme de l'heure des questions. Il sera r\u00e9pondu par \u00e9crit aux questions restantes.</p>\n</pd_text>","MeetingCouncilAbbreviation":"N","MeetingDate":"20260316","MeetingVerbalixOid":4144,"IdSession":"5212","SpeakerFirstName":"Pierre-Andr\u00e9","SpeakerLastName":"Page","SpeakerFullName":"Page Pierre-Andr\u00e9","SpeakerFunction":"P-M","CouncilId":1,"CouncilName":"Nationalrat","CantonId":10,"CantonName":"Freiburg","CantonAbbreviation":"FR","ParlGroupName":"Fraktion der Schweizerischen Volkspartei","ParlGroupAbbreviation":"V","SortOrder":2,"Start":"\/Date(1773675107051)\/","End":"\/Date(1773675125491)\/","Function":"P-M","DisplaySpeaker":false,"LanguageOfText":null,"Modified":"\/Date(1790250099505)\/","StartTimeWithTimezone":"\/Date(1773675107050+0060)\/","EndTimeWithTimezone":"\/Date(1773675125490+0060)\/","VoteBusinessNumber":null,"VoteBusinessShortNumber":null,"VoteBusinessTitle":null},{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Transcript(ID=371788L,Language='DE')","uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=371788L,Language='DE')","type":"itsystems.Pd.DataServices.DataModel.Transcript"},"Subjects":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=371788L,Language='DE')/Subjects"}},"MembersCouncil":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=371788L,Language='DE')/MembersCouncil"}},"Businesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=371788L,Language='DE')/Businesses"}},"ID":"371788","Language":"DE","IdSubject":"70828","VoteId":null,"PersonNumber":4062,"Type":1,"Text":"<pd_text><p>Herr Nationalrat Andrey, das Bundesgesetz \u00fcber die Stempelabgaben sieht aus verschiedenen Gr\u00fcnden tats\u00e4chlich zahlreiche Ausnahmen von der subjektiven oder der objektiven Steuerpflicht vor. Generelle Sch\u00e4tzungen zum Einnahmenpotenzial der Aufhebung der Ausnahmen liegen nicht vor. Der Bericht des Bundesrates in Erf\u00fcllung des Postulates Rieder 21.3440, \"Finanzierung der AHV durch eine Finanzmarkttransaktionssteuer\", vom 9.[NB]Oktober 2024 enth\u00e4lt Sch\u00e4tzungen zu einzelnen Ausbaumassnahmen bei der Emissions- und der Umsatzabgabe. Dieser Bericht zeigt, dass das Ertragspotenzial beschr\u00e4nkt ist und die Nachteile \u00fcberwiegen. Formal m\u00fcsste eine Reduktion dieser Ausnahmen durch eine Anpassung des Gesetzes erfolgen. Dabei k\u00f6nnte der Gegenstand der Abgaben ausgeweitet werden, indem Artikel 5 f\u00fcr die Emissionsabgabe oder Artikel 13 f\u00fcr die Umsatzabgabe erweitert w\u00fcrde. Eine Reduktion der bestehenden Ausnahmen k\u00f6nnte \u00c4nderungen oder Aufhebungen verschiedener Artikel vorsehen, namentlich der Artikel 6, 14, 17a, 19, 19a und[NB]22. Dabei w\u00e4re das Einnahmenpotenzial gegen die Kosten und unerw\u00fcnschten Nebenwirkungen abzuw\u00e4gen.</p>\n</pd_text>","MeetingCouncilAbbreviation":"N","MeetingDate":"20260316","MeetingVerbalixOid":4144,"IdSession":"5212","SpeakerFirstName":"Karin","SpeakerLastName":"Keller-Sutter","SpeakerFullName":"Keller-Sutter Karin","SpeakerFunction":"BR-F","CouncilId":99,"CouncilName":"Bundesrat","CantonId":17,"CantonName":"St. Gallen","CantonAbbreviation":"SG","ParlGroupName":null,"ParlGroupAbbreviation":null,"SortOrder":1,"Start":"\/Date(1773675019196)\/","End":"\/Date(1773675107051)\/","Function":"BR-F","DisplaySpeaker":true,"LanguageOfText":"DE","Modified":"\/Date(1790250099502)\/","StartTimeWithTimezone":"\/Date(1773675019197+0060)\/","EndTimeWithTimezone":"\/Date(1773675107050+0060)\/","VoteBusinessNumber":null,"VoteBusinessShortNumber":null,"VoteBusinessTitle":null}]},"ID":"70828","Language":"DE","IdMeeting":"5201","VerbalixOid":796968,"SortOrder":40,"Modified":"\/Date(1790250099500)\/"}}