Transitional Provisions

Article 1 [Military Finances Transition]
(1) The revenue from the posts and from customs duties shall be distributed according to the existing system until the Confederation shall in fact take over the military expenses borne up to now by the Cantons.

(2) Furthermore, federal legislation shall ensure that losses which might result for the finances of certain Cantons from the combined effect of the changes introduced by Articles 20, 30, 36 (2), and 42 e) will affect them gradually and become fully effective only after a transitional period of several years.

(3) Cantons which, at the time of the coming into force of Article 20, have not fulfilled the military obligations placed upon them by the former Federal Constitution and the federal laws, are bound to carry them out at their own expense.

Article 2 [Derogation of Law]
The provisions of existing federal laws, concordats, cantonal constitutions, and laws which are inconsistent with the present Federal Constitution shall cease to be in force with the adoption of the latter or, as the case may be, the enactment of the federal laws it provides for.

Article 3 [Federal Court Transition]
The new provisions concerning the organization and jurisdiction of the Federal Court shall only enter into force after the enactment of the pertinent federal laws.

Article 4 [Schooling Transition]
(1) A time-limit of five years shall be granted to the Cantons for the introduction of free public primary education (Article 27).

(2) They shall be given a time-limit of five years to introduce the beginning of the school year in accordance with Article 27 (3bis)). The Federal Council shall take measures in accordance with Article 27 (4) by means of an ordinance. It shall notify the Federal Assembly of this.

Article 5 [Liberal Profession Transition]
Persons carrying on a learned profession, who prior to the enactment of the federal legislation provided for in Article 33 have obtained a certificate of competence from a Canton or from an authority representing several Cantons pursuant to a concordat, shall be entitled to carry on their profession throughout the Confederation.

Article 6 [Privilege Tax Transition]
For the years 1959 and 1960, the Cantons' share of the receipts from the privilege tax on exemption from military service, including their fee for collecting it, is fixed at 31 per cent; as from 1st January, 1961, this share shall be replaced by a collecting fee of 20 per cent of the gross receipts. All contrary provisions of the federal legislation shall cease to be in force.

Article 7 [Freight Document Transition]
(1) The stamp duty on freight documents shall no longer be levied after 1st January, 1959. All contrary provisions of the federal legislation shall cease to be in force.

(2) Freight documents for the transport of luggage, animals and goods by the federal railways and by transport enterprises which have been granted a concession by the Confederation shall not be subjected by the Cantons to stamp or registration duty.

Article 8 [Additional Taxes Transition]
(1) Subject to Federal Acts within the meaning of Article 41ter, the provisions applicable on 31st December 1981 to turnover tax, direct Federal Tax (formerly defence tax), and beer tax shall remain in force with the following amendments.

(2) With effect from 1st October 1982 the following provisions shall apply to the turnover tax:
  1. a) the tax rate shall amount to 6.2 per cent of returns in the case of retail deliveries and 9.3 per cent in the case of wholesale deliveries;
  2. b) painters and sculptors shall be exempt from taxation in respect of the works of art which they themselves have created.
(3) For the tax years after 31st December 1982 direct Federal Tax shall be regulated as follows:
  1. allowances deducted from the income of individuals shall amount to:
    • 4000 francs for married persons;
    • 2000 francs for each child;
    • 2000 francs for each needy person;
    • 3000 francs for widowed, divorced or single taxpayers who run a household containing children or needy persons;
    • for insurance premiums and interest from savings capital together:
    • 2500 francs for widowed, divorced or single persons;
    • 3000 francs for married persons;
    • 4000 francs from the income from gainful activity of the spouse, when both husband and wife pursue a gainful activity.
  2. the amount of tax due from individuals shall be reduced as follows:
    • 30 per cent on the first 100 francs of the annual tax;
    • 20 per cent on the next 300 francs of the annual tax;
    • 10 per cent on the next 500 francs of the annual tax.
  3. the reduction granted up to the end of 1982 to married persons on the amount of tax shall be cancelled;
  4. a vice-chairman shall be appointed to the Federal Commission for Remission of direct Federal Tax. The competent cantonal authority shall rule on applications for remission of direct Federal Tax up to a tax amount of 1000 francs.
(4) The Federal Council shall adapt its decrees on turnover tax and defence tax to the amendments in Paragraphs (2) and (3). In the case of turnover tax it shall also regulate the effects of passing on the tax for the transitional period. The term "defence tax" shall be replaced by "direct Federal Tax" in all laws and regulations.

Article 9 [Tax Amnesty Transition]
(1) During the years 1969 to 1973, the Confederation can institute a special tax amnesty for federal, cantonal and communal taxes.

(2) Federal legislation shall determine the date of this amnesty and specify its conditions and effects.

Article 10 [Cantonal Equalization Transition]
(1) Until the introduction of new rules for financial equalization among the Cantons, the present 6 per cent commission of the Cantons shall be replaced as from 1st January 1972 by a cantonal share of 12 per cent of the net withholding tax yield; federal legislation shall determine the share of each Canton.

(2) In years when the withholding tax exceeds 30 per cent the Cantons' share shall amount to 10 per cent.

Article 11 [Retirement and Disabled Insurance]
(1) Insofar as the provisions for federal insurance do not cover basic requirements, as defined in Article 34quater (2), the Confederation shall grant the Cantons subsidies for the financing of supplementary allowances. For this purpose it may use fiscal resources intended for the financing of the federal insurance scheme. The maximum contribution of the public authorities, stipulated in Article 34quater (2)(b) and (c) shall be calculated so as to take into account these federal subsidies and the corresponding contributions of the Cantons.

(2) Those insured who belong to the relevant generation at the time of the introduction of the system for obligatory professional insurance, in accordance with Article 34quater (3), shall be able to benefit from the minimum legally prescribed protection after a period whose duration, calculated from the time the law comes into effect, shall vary between 10 and 20 years, according to the amount of their income. The law shall specify those persons belonging to the relevant generation at the time of the introduction, and shall determine the minimum allowance granted during the transitional period; it shall take into account, by special provisions, the situation of those insured for whom an employer had made insurance arrangements prior to the law's coming into effect. The contributions necessary for covering the allowances must reach their normal level after a period of no more than five years.

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Article 16 [Supplementary Tax Transition]
Subject to amendment by legislation, the supplementary tax on motor fuels shall amount to 30 centimes per liter.

Article 17 [Annual Road Charge Transition]
(1) The Confederation shall levy on domestic and foreign motor vehicles and trailers with a total weight of over 3.5 tons each an annual charge for the use of all roads open to general traffic.

(2) This charge shall amount to:
  1. for lorries and articulated motor vehicles
    • over 3.5 and up to 11 tons............ 500 francs
    • over 11 and up to 16 tons............. 1500 francs
    • over 16 and up to 19 tons............. 2000 francs
    • over 19 tons.......................... 3000 francs
  2. for trailers
    • over 3.5 and up to 8 tons............. 500 francs
    • over 8 and up to 10 tons.............. 1000 francs
    • over 10 tons.......................... 1500 francs
  3. for coaches.......................... 500 francs
(3) In the case of vehicles which are not on the road in Switzerland for the whole year, the Federal Council shall fix graduated rates commensurate with the length of time involved; it shall take into consideration the cost of collecting the charge.

(4) The Federal Council shall regulate the implementation by ordinance. It can determine the rates, within the meaning of Paragraph (2), for special categories of vehicle, exempt specific vehicles from the charge and issue special regulations, particularly for journeys in the frontier area. Such regulations shall not result in vehicles registered abroad being treated more favorably than Swiss vehicles. The Federal Council can provide for fines for contraventions. The Cantons shall collect the charge for vehicles registered in Switzerland.

(5) This charge shall be levied for a period of 10 years. Before the expiry of this time-limit the charge can be wholly or partially abolished by legislation.

Article 18 [National Highway Charge Transition]
(1) The Confederation shall levy on domestic and foreign motor vehicles and trailers up to a total weight of 3.5 tons each an annual charge of 30 francs for the use of the first- and second-class national highways.

(2) The Federal Council shall regulate the implementation by ordinance. It can exempt specific vehicles from the charge and issue special regulations, particularly for journeys in the frontier area. Such regulations shall not result in vehicles registered abroad being treated more favorably than Swiss vehicles. The Federal Council can provide for fines for contraventions. The Cantons shall collect the charge for vehicles registered in Switzerland and monitor the keeping of the regulations by all vehicles.

(3) This charge shall be levied for a period of 10 years. Before the expiry of this time-limit the charge can be wholly or partially abolished by legislation.

Article 19 [Nuclear Energy Moratorium Transition]
For a period of 10 years after the adoption of this transitional provision by the people and the Cantons no planning, building, start-up, or operating permits shall be issued under Federal law for new installations for the production of nuclear energy (nuclear power stations or nuclear reactors for heating purposes). Installations of the kind for which building permission under Federal law was not granted up to 30th September 1986 count as new.