A Swiss government committed has rejected an inheritance tax proposal from the Socialist Party and has also rejected a suggestion to introduce a consumption tax on energy in place of the VAT. The inheritance tax suggested by the Socialists would have applied at a rate of 20% to inheritances above CHF 2 million. To implement this change taxing rights would have needed to be transferred to the federal government from the cantons.

The government committee warned that a new tax on business transfers would create uncertainty and damage the attractiveness of the country as a place to set up business. The energy tax proposal was rejected amongst other reasons because the VAT is an important source of government revenue and to weaken the VAT would cause problems for the government finances.