﻿<?xml version="1.0" encoding="utf-8"?><affair xmlns:i="http://www.w3.org/2001/XMLSchema-instance"><id>19970022</id><updated>2026-02-10T20:26:06Z</updated><additionalIndexing>Unternehmenssteuer;Unternehmen;Klein- und mittleres Unternehmen;Lebensversicherung;Steuerpolitik;Stempelsteuer;Holding;Wettbewerbsfähigkeit</additionalIndexing><affairType><abbreviation>BRG</abbreviation><id>1</id><name>Geschäft des Bundesrates</name></affairType><deposit><date>1997-03-10T00:00:00Z</date><legislativePeriod>45</legislativePeriod><session>4506</session></deposit><descriptors><descriptor><key>L04K07030601</key><name>Unternehmen</name><type>1</type></descriptor><descriptor><key>L03K110703</key><name>Steuerpolitik</name><type>1</type></descriptor><descriptor><key>L04K11070407</key><name>Unternehmenssteuer</name><type>1</type></descriptor><descriptor><key>L05K0703040305</key><name>Wettbewerbsfähigkeit</name><type>2</type></descriptor><descriptor><key>L06K070301020202</key><name>Holding</name><type>2</type></descriptor><descriptor><key>L05K0703060302</key><name>Klein- und mittleres Unternehmen</name><type>2</type></descriptor><descriptor><key>L04K11070106</key><name>Stempelsteuer</name><type>2</type></descriptor><descriptor><key>L04K11100106</key><name>Lebensversicherung</name><type>2</type></descriptor></descriptors><drafts><draft><consultation><resolutions /></consultation><federalCouncilProposal /><index>0</index><links><link><date>2019-09-02T00:00:00</date><title i:nil="true" /><url i:nil="true" /></link><link><date>2019-09-02T00:00:00</date><title>Verhandlungen | Argumente (PDF)</title><url>https://www.parlament.ch/centers/documents/_layouts/15/DocIdRedir.aspx?ID=DOCID-1-9572</url></link></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>1997-03-10T00:00:00Z</date><registrations /><treatmentCategory>III</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>1997-03-10T00:00:00Z</date><registrations /><treatmentCategory>III</treatmentCategory></preConsultation></preConsultations><references><reference><date>1997-03-10T00:00:00</date><publication><isOldFormat>true</isOldFormat><page>1164</page><source>BBl 1997 II 1164</source><type><id>1</id><name>Bundesblatt</name><shortName>BBl</shortName></type><url>http://www.admin.ch/opc/de/federal-gazette/1997</url><volume>II</volume><year>1997</year></publication><title>Botschaft vom 26. März 1997 zur Reform der Unternehmensbesteuerung 1997</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>1997-03-10T00:00:00</date><id>24</id><name>Im Rat noch nicht behandelt</name></state><state><date>1997-04-30T00:00:00</date><id>2</id><name>Behandelt vom Nationalrat</name></state><state><date>1997-09-30T00:00:00</date><id>4</id><name>Von beiden Räten behandelt</name></state><state><date>1997-10-10T00:00:00</date><id>229</id><name>Erledigt</name></state></states><texts><text><type><id>2</id><name>Titel der Vorlage</name></type><value>Botschaft vom 26. März 1997 zur Reform der Unternehmensbesteuerung 1997</value></text></texts></draft><draft><consultation><resolutions><resolution><category><id>3</id><name>Normal</name></category><council><abbreviation>NR</abbreviation><id>1</id><name>Nationalrat</name><type>N</type></council><date>1997-04-30T00:00:00Z</date><text>Beschluss abweichend vom Entwurf</text><type>52</type></resolution><resolution><category><id>3</id><name>Normal</name></category><council><abbreviation>SR</abbreviation><id>2</id><name>Ständerat</name><type>S</type></council><date>1997-06-05T00:00:00Z</date><text>Rückweisung an die Kommission</text><type>33</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>1997-09-30T00:00:00Z</date><text>Abweichung</text><type>37</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>1997-10-06T00:00:00Z</date><text>Abweichung</text><type>37</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>1997-10-07T00:00:00Z</date><text>Abweichung</text><type>37</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>1997-10-08T00:00:00Z</date><text>Zustimmung</text><type>3</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>1997-10-10T00:00:00Z</date><text>Annahme in der Schlussabstimmung</text><type>36</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>1997-10-10T00:00:00Z</date><text>Annahme in der Schlussabstimmung</text><type>36</type></resolution></resolutions></consultation><federalCouncilProposal /><index>1</index><links /><preConsultations><preConsultation><committee><abbreviation>WAK-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>1997-03-10T00:00:00Z</date><registrations><registration><correspondents /><sessionId>4509</sessionId></registration></registrations><treatmentCategory>III</treatmentCategory></preConsultation><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>1997-03-10T00:00:00Z</date><registrations><registration><correspondents /><sessionId>4509</sessionId></registration></registrations><treatmentCategory>III</treatmentCategory></preConsultation></preConsultations><references><reference><date>1997-03-10T00:00:00</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 Reform der Unternehmensbesteuerung 1997</title><type><id>1</id><name>Beratungsgegenstand / Entwurf</name></type></reference><reference><date>1997-10-21T00:00:00</date><publication><isOldFormat>true</isOldFormat><page>802</page><source>BBl 1997 IV 802</source><type><id>1</id><name>Bundesblatt</name><shortName>BBl</shortName></type><url>http://www.admin.ch/opc/de/federal-gazette/1997</url><volume>IV</volume><year>1997</year></publication><referendumDeadline>1998-01-29T00:00:00Z</referendumDeadline><type><id>3</id><name>Schlussabstimmungstext</name></type></reference><reference><date>1998-02-24T00:00:00</date><publication><isOldFormat>false</isOldFormat><page>669</page><source>AS 1998 669</source><type><id>2</id><name>Amtliche Sammlung</name><shortName>AS</shortName></type><url>http://www.admin.ch/opc/de/official-compilation/1998/669.pdf</url><year>1998</year></publication><type><id>5</id><name>Amtliche Sammlung</name></type></reference></references><relatedDepartments><relatedDepartment><abbreviation>EFD</abbreviation><id>7</id><name>Finanzdepartement</name><leading>false</leading></relatedDepartment></relatedDepartments><states><state><date>1997-03-10T00:00:00</date><id>24</id><name>Im Rat noch nicht behandelt</name></state><state><date>1997-04-30T00:00:00</date><id>2</id><name>Behandelt vom Nationalrat</name></state><state><date>1997-09-30T00:00:00</date><id>4</id><name>Von beiden Räten behandelt</name></state><state><date>1997-10-10T00:00:00</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 Reform der Unternehmensbesteuerung 1997</value></text></texts></draft></drafts><language>de</language><priorityCouncils><priorityCouncil><abbreviation>NR</abbreviation><id>1</id><name>Nationalrat</name><type>N</type><priority>1</priority></priorityCouncil></priorityCouncils><relatedAffairs><relatedAffair><id>19973192</id><priorityCode>N</priorityCode><shortId>97.3192</shortId></relatedAffair></relatedAffairs><roles /><sequentialNumber>220</sequentialNumber><shortId>97.022</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>Unternehmensbesteuerung. Revision</value></text></texts><title>Unternehmensbesteuerung. Revision</title></affair>