﻿<?xml version="1.0" encoding="utf-8"?><affair xmlns:i="http://www.w3.org/2001/XMLSchema-instance"><id>19940015</id><updated>2026-02-10T20:03:33Z</updated><additionalIndexing>freie Schlagwörter: DBG;freie Schlagwörter: StHG;freie Schlagwörter: Finanzen;freie Schlagwörter: Steuer;freie Schlagwörter: direkte Bundessteuer;freie Schlagwörter: Staatspolitik;Gemeinde;Kanton;Steuerharmonisierung;Bund;Gesetz</additionalIndexing><affairType><abbreviation>BRG</abbreviation><id>1</id><name>Geschäft des Bundesrates</name></affairType><deposit><date>1994-02-16T00:00:00Z</date><legislativePeriod>44</legislativePeriod><session>4413</session></deposit><descriptors><descriptor><key>L04K11070310</key><name>Steuerharmonisierung</name><type>1</type></descriptor><descriptor><key>L05K0503010102</key><name>Gesetz</name><type>1</type></descriptor><descriptor><key>L06K080701020104</key><name>Bund</name><type>1</type></descriptor><descriptor><key>L06K080701020108</key><name>Kanton</name><type>1</type></descriptor><descriptor><key>L06K080701020106</key><name>Gemeinde</name><type>1</type></descriptor></descriptors><drafts><draft><consultation><resolutions /></consultation><federalCouncilProposal /><index>0</index><links /><preConsultations><preConsultation><committee><abbreviation>WAK-NR</abbreviation><id>10</id><name>Kommission für Wirtschaft und Abgaben NR</name><abbreviation1>WAK-N</abbreviation1><abbreviation2>WAK</abbreviation2><committeeNumber>10</committeeNumber><council><abbreviation>NR</abbreviation><id>1</id><name>Nationalrat</name><type>N</type></council><typeCode>1</typeCode></committee><date>1994-02-16T00:00:00Z</date><registrations /><treatmentCategory>IV</treatmentCategory></preConsultation><preConsultation><committee><abbreviation>WAK-SR</abbreviation><id>23</id><name>Kommission für Wirtschaft und Abgaben SR</name><abbreviation1>WAK-S</abbreviation1><abbreviation2>WAK</abbreviation2><committeeNumber>23</committeeNumber><council><abbreviation>SR</abbreviation><id>2</id><name>Ständerat</name><type>S</type></council><typeCode>1</typeCode></committee><date>1994-02-16T00:00:00Z</date><registrations /><treatmentCategory>IV</treatmentCategory></preConsultation></preConsultations><references><reference><date>1900-01-01T00:00:00</date><publication><isOldFormat>true</isOldFormat><page>357</page><source>BBl 1994 II 357</source><type><id>1</id><name>Bundesblatt</name><shortName>BBl</shortName></type><url>http://www.admin.ch/opc/de/federal-gazette/1994</url><volume>II</volume><year>1994</year></publication><title>Botschaft vom 16. Februar 1994 zur Aenderung des Bundesgesetzes über die direkte Bundessteuer (DGB) sowie des Bundesgesetzes über die Harmonisierung der direkten Steuern der Kantone und Gemeinden (StHG)</title><type><id>1</id><name>Beratungsgegenstand / Entwurf</name></type></reference></references><relatedDepartments><relatedDepartment><abbreviation>EFD</abbreviation><id>7</id><name>Finanzdepartement</name><leading>true</leading></relatedDepartment></relatedDepartments><states><state><date>1994-02-16T00:00:00</date><id>229</id><name>Erledigt</name></state></states><texts><text><type><id>2</id><name>Titel der Vorlage</name></type><value>Botschaft vom 16. Februar 1994 zur Aenderung des Bundesgesetzes über die direkte Bundessteuer (DGB) sowie des Bundesgesetzes über die Harmonisierung der direkten Steuern der Kantone und Gemeinden (StHG)</value></text></texts></draft><draft><consultation><resolutions><resolution><category><id>3</id><name>Normal</name></category><council><abbreviation>SR</abbreviation><id>2</id><name>Ständerat</name><type>S</type></council><date>1994-05-30T00:00:00Z</date><text>Beschluss abweichend vom Entwurf</text><type>52</type></resolution><resolution><category><id>3</id><name>Normal</name></category><council><abbreviation>NR</abbreviation><id>1</id><name>Nationalrat</name><type>N</type></council><date>1994-09-20T00:00:00Z</date><text>Zustimmung</text><type>3</type></resolution><resolution><category><id>3</id><name>Normal</name></category><council><abbreviation>SR</abbreviation><id>2</id><name>Ständerat</name><type>S</type></council><date>1994-10-07T00:00:00Z</date><text>Annahme in der Schlussabstimmung</text><type>36</type></resolution><resolution><category><id>3</id><name>Normal</name></category><council><abbreviation>NR</abbreviation><id>1</id><name>Nationalrat</name><type>N</type></council><date>1994-10-07T00:00:00Z</date><text>Annahme in der Schlussabstimmung</text><type>36</type></resolution></resolutions></consultation><federalCouncilProposal /><index>1</index><links /><preConsultations><preConsultation><committee><abbreviation>WAK-NR</abbreviation><id>10</id><name>Kommission für Wirtschaft und Abgaben NR</name><abbreviation1>WAK-N</abbreviation1><abbreviation2>WAK</abbreviation2><committeeNumber>10</committeeNumber><council><abbreviation>NR</abbreviation><id>1</id><name>Nationalrat</name><type>N</type></council><typeCode>1</typeCode></committee><date>1994-02-16T00:00:00Z</date><registrations><registration><correspondents /><sessionId>4311</sessionId></registration></registrations><treatmentCategory>IV</treatmentCategory></preConsultation><preConsultation><committee><abbreviation>WAK-SR</abbreviation><id>23</id><name>Kommission für Wirtschaft und Abgaben SR</name><abbreviation1>WAK-S</abbreviation1><abbreviation2>WAK</abbreviation2><committeeNumber>23</committeeNumber><council><abbreviation>SR</abbreviation><id>2</id><name>Ständerat</name><type>S</type></council><typeCode>1</typeCode></committee><date>1994-02-16T00:00:00Z</date><registrations /><treatmentCategory>IV</treatmentCategory></preConsultation></preConsultations><references><reference><date>1900-01-01T00:00:00</date><publication><isOldFormat>false</isOldFormat><page>null</page><source>BBl null null</source><type><id>1</id><name>Bundesblatt</name><shortName>BBl</shortName></type><url>http://www.admin.ch/opc/de/federal-gazette/null/null.pdf</url><year>null</year></publication><title>Bundesgesetz über die direkte Bundessteuer (DBG)Bundesgesetz über die Harmonisierung der direkten Steuern der Kantone und Gemeinden (StHG)</title><type><id>1</id><name>Beratungsgegenstand / Entwurf</name></type></reference><reference><date>1994-10-07T00:00:00</date><publication><isOldFormat>true</isOldFormat><page>1861</page><source>BBl 1994 III 1861</source><type><id>1</id><name>Bundesblatt</name><shortName>BBl</shortName></type><url>http://www.admin.ch/opc/de/federal-gazette/1994</url><volume>III</volume><year>1994</year></publication><referendumDeadline>1995-01-16T00:00:00Z</referendumDeadline><type><id>3</id><name>Schlussabstimmungstext</name></type></reference></references><relatedDepartments><relatedDepartment><abbreviation>EFD</abbreviation><id>7</id><name>Finanzdepartement</name><leading>true</leading></relatedDepartment></relatedDepartments><states><state><date>1994-02-16T00:00:00</date><id>229</id><name>Erledigt</name></state></states><texts><text><type><id>2</id><name>Titel der Vorlage</name></type><value>Bundesgesetz über die direkte Bundessteuer (DBG)Bundesgesetz über die Harmonisierung der direkten Steuern der Kantone und Gemeinden (StHG)</value></text></texts></draft></drafts><language>de</language><priorityCouncils><priorityCouncil><abbreviation>SR</abbreviation><id>2</id><name>Ständerat</name><type>S</type><priority>1</priority></priorityCouncil></priorityCouncils><relatedAffairs /><roles /><sequentialNumber>191</sequentialNumber><shortId>94.015</shortId><state><id>229</id><name>Erledigt</name><doneKey>0</doneKey><newKey>0</newKey></state><texts><text><type><id>1</id><name>Titel des Geschäftes</name></type><value>Bundesgesetz über die direkte Bundessteuer. Aenderung</value></text></texts><title>Bundesgesetz über die direkte Bundessteuer. Aenderung</title></affair>