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In beinahe sämtlichen massgeblichen Industriestaaten ist es konzernverbundenen Unternehmen - d. h. solchen, welche durch eine Obergesellschaft wirtschaftlich beherrscht werden -, gestattet, Gewinne und Verluste steuerlich zu verrechnen. Die fehlende Möglichkeit im schweizerischen Steuerrecht stellt einen bedeutenden Standortnachteil dar und erschwert insbesondere die Finanzierung der in einer Unternehmensgruppe anfallenden Restrukturierungsaufgaben. Die jetzige Regelung ist mit der immer wieder erklärten wirtschaftspolitischen Zielsetzung, den Strukturprozess in der Wirtschaft zu begünstigen statt zu behindern, nicht mehr vereinbar. Sie führt darüber hinaus in der Steuerpraxis zu allgemeinen, verunsichernden Abgrenzungsfragen.

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In seiner Botschaft über das Folgeprogramm nach der Ablehnung des EWR-Abkommens hat der Bundesrat angekündigt, in einem zweiten Massnahmenpaket gezielte Entlastungen im Bereich der Unternehmensbesteuerung vorzuschlagen. Der Bundesrat wird eingeladen, im Rahmen des Anschlussprogramms durch eine Änderung des Bundesgesetzes über die direkte Bundessteuer (DBG) für die in einer Gruppe (Holding) zusammengefassten Unternehmen die Möglichkeit der steuerlichen Verrechnung von Gewinnen und Verlusten einzuführen.

",5657,"19933329_14","Antwort BR / Büro","

Das vom Motionär formulierte Ziel ist mit demjenigen identisch, das in Ziffer 8 der Motion von Herrn Ständerat Rüesch vom 9. Juni 1992 (92.3208) sowie mit der gleichlautenden Motion von Herrn Nationalrat Cavadini Adriano vom 10. Juni 1992 (92.3212) angestrebt wurde.

Obschon die neun Punkte umfassenden Motionen Rüesch und Cavadini Adriano überwiesen worden sind, muss auf die ablehnende Haltung des Bundesrates zu Punkt 8 (\"Möglichkeit der Gewinn- und Verlustrechnung bei holdingverbundenen Gesellschaften\") hingewiesen werden. Die seinerzeitigen bundesrätlichen Ausführungen sind denn auch bezüglich der vorliegenden Motion weiterhin gültig:

\"Dieser Punkt der Motion ist offensichtlich von einem Entwurf zu einer EG-Richtlinie beeinflusst worden, wonach der Heimatstaat eines international tätigen Unternehmens Verluste, die in ausländischen Tochtergesellschaften und Zweigniederlassungen (Betriebsstätten) erlitten wurden, steuerlich berücksichtigen müsste. Damit sollen insbesondere Überbesteuerungen innerhalb einer Unternehmensgruppe verhindert werden. Der als Vorbild herangezogene Entwurf zu einer EG-Richtlinie ist unseres Erachtens noch ungenügend diskutiert worden. Ernüchternd ist ebenfalls die Feststellung, dass der fragliche EG-Entwurf eine der wichtigsten Ursachen internationaler Überbesteuerungen übersieht. Es handelt sich um das Recht eines jeden Tochter- oder Betriebsstättestaates, stets den auf seinem Hoheitsgebiet erzielten Gewinn zu besteuern, und zwar ungeachtet des von der betreffenden Unternehmensgruppe effektiv erzielten Gewinnes. Nur ein umfassendes, von allen beteiligten Staaten akzeptiertes Konzernsteuerrecht (konsolidierte Bilanz- und Erfolgsrechnung) würde es in Wirklichkeit ermöglichen, jegliche Art von Überbesteuerung zu vermeiden. Es wäre zweifellos kontraproduktiv, wenn die Schweiz diesbezüglich eine Pionierleistung erbringen wollte.

Die geforderte Massnahme muss aber auch im Lichte des herrschenden Steuersystems abgelehnt werden. Da in der Schweiz bezüglich der steuerlichen Berücksichtigung von Werteinbussen auf Beteiligungen und Sanierungsbeiträgen im Vergleich zu den meisten OECD-Staaten eine grosszügige Praxis existiert, wäre es völlig verfehlt, wenn man darüberhinaus auch Verluste der Tochtergesellschaften berücksichtigte, die bloss in der Tochtergesellschaft erwirtschaftete, nicht ausgeschüttete Gewinne schmälern und somit keinen Abschreibungsbedarf der betreffenden Beteiligungen auslösen. Das herrschende Steuersystem lässt es jedoch zu, dass in bezug auf ausländische Betriebsstätten Verluste provisorisch oder unter Umständen definitiv vom Sitzstaat steuerlich berücksichtigt werden, was denn auch in den Artikeln 6 und 52 DBG ausdrücklich geregelt wurde.

Die von den Motionären geforderte Verlustverrechnung im Konzern ist rechtlich nicht zu verwirklichen, solange kein umfassendes internationales Konzernsteuerrecht besteht. Es ist ferner zu bedenken, dass die Beteiligungserträge gemäss den Artikeln 69 und 70 DBG bereits freigestellt werden und dass zur Erhaltung der Konkurrenzfähigkeit unseres Landes als Holdingstandort zunehmend die Freistellung von Kapitalgewinnen auf Beteiligungen gefordert wird, was unweigerlich dazu führen würde, dass alle Erträge, Gewinne und Verluste im Zusammenhang mit Beteiligungen steuerlich irrelevant würden. Das Ziel der Motionäre erweist sich daher auch aus diesem Grunde als unhaltbar.\"

Schliesslich ist darauf hinzuweisen, dass die Aussage des Motionärs, wonach es in beinahe sämtlichen massgeblichen Industriestaaten den konzerngebundenen Unternehmen gestattet sei, Gewinne und Verluste steuerlich zu verrechnen, auf Länder nicht zutrifft, die, wie die Schweiz, Beteiligungserträge freistellen sowie Abschreibungen auf Beteiligungen und Sanierungsbeiträge zugunsten von Tochtergesellschaften zulassen.

Der Unternehmensstandort Schweiz kann - wie dies aus der bereits erwähnten bundesrätlichen Stellungnahme zu den Motionen Rüesch und Cavadini Adriano hervorgeht - mit anderen Massnahmen effizienter gefördert werden. Der Bundesrat ist aber bereit, das Anliegen im Rahmen der bereits zugesicherten Überprüfung der Unternehmensbesteuerung weiterzuverfolgen.

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group/body name, function and membership type.","controls_search_hint_interests","Searches organisation name, function and parliamentary group.","controls_search_hint_votes","Searches the voting title and the affair title.","controls_search_hint_access_badges","Searches guests' name and organisation.","controls_search_hint_contributors","Searches the affair title.","controls_search_hint_speeches","Searches the speech text.","controls_sort_status","Sorted by {field}, {direction}","sort_affair_date","Affair date","sort_role","Role","sort_affair_type","Affair type","sort_affair_number","Affair number","sort_valid_from","Valid from","sort_valid_to","Valid until","sort_version","facet_latest","Latest","gender_f","Female","gender_m","Male","gender_d","Diverse","lang_de","German","lang_fr","French","lang_it","Italian","lang_rm","Romansh","lang_en","English","lang_es","Spanish","bodies_title","affairs_title","no_bodies","No institutions found.","facet_has_parliament","With parliament","sort_canton","Canton","sort_position","Order","sort_population","Population","controls_search_placeholder_bodies","Search institutions…","controls_search_hint_bodies","Searches name, canton and key.","body_population","Residents","body_seats","Seats","controls_no_results","No matches for your search.","controls_filter_search","controls_loading","Loading results…","body_section_profile","Profile","body_has_parliament","Has parliament","body_languages","Languages","body_seats_legislative","Seats (legislative)","body_executive","Executive","body_seats_executive","Seats (executive)","body_consultations","Consultations","body_elections_votings","Elections & votings","body_flag","Flag","body_key_label","Body key","body_source_lang","Source language","body_people_directory_title","All people of this institution","body_composition_title","Current composition","body_chambers_title","Chambers","body_votings_title","no_votings","No recorded votings.","controls_search_placeholder_votings","Search votings…","controls_search_hint_votings","body_affairs_title","no_affairs","No recorded affairs.","affair_untitled","Untitled affair","affair_long_title","Full title","affair_number","Number","affair_official_record","affair_external_id","External ID","affair_agenda_section","Agenda items","controls_search_placeholder_affairs","Search affairs…","controls_search_hint_affairs","Searches affair title and affair number.","sort_affair_title","facet_state","State","view_all_votings","View all votings","view_all_affairs","View all affairs","external_link","External link","docs_title","docs_loading","Searching documents…","section_docs","no_docs","No documents.","view_all_docs","View all documents","controls_search_placeholder_docs","Search documents…","controls_search_hint_docs","Searches name and category.","facet_category","Category","facet_format","Format","facet_lang","facet_case","Case sensitive","facet_word","Whole word","facet_match_on","facet_match_off","section_events","no_events","No recorded events.","view_all_events","View full timeline","controls_search_placeholder_events","Search events…","controls_search_hint_events","Searches title, actor and details.","facet_actor_type","Actor type","event_untitled","Event","texts_title","texts_loading","Searching texts…","section_texts","no_texts","No texts.","view_all_texts","View all texts","controls_search_placeholder_texts","Search texts…","controls_search_hint_texts","Searches type and body text.","sort_type","text_untitled","Text","facet_position_country","facet_position_canton","facet_position_city","City","facet_position_commune","Commune","facet_position_other","Other","votings_title","voting_result_section","voting_decision","Decision","voting_meaning_yes","A yes means","voting_meaning_no","A no means","voting_affair","voting_chart_title","How they voted","voting_chart_alt","Seat map of {count} members, coloured by {mode}. {summary}","voting_table_alt","Table of how {count} members voted, one row per member, with their party and parliamentary group.","chart_export","chart_export_title","Export chart","chart_export_failed","Export failed.","chart_exporting","Exporting…","chart_download","Download","chart_close","chart_fullscreen","Fullscreen","chart_title","chart_title_ph","Optional title","chart_subtitle","Subtitle","chart_subtitle_ph","Optional subtitle","chart_colors","Colours & labels","chart_color_for","Colour for","chart_label_for","Label for","chart_reset","chart_order","chart_output","Output","chart_format","chart_theme","Theme","chart_theme_light","Light","chart_theme_dark","Dark","chart_size","Size","chart_options","Options","chart_show_legend","Show legend","chart_transparent","Transparent background","chart_interactive","Interactive","chart_credits","Credit","voting_chart_no_votes","No votes recorded.","voting_chart_seats","seats","voting_chart_no_seatmap","No seat data available.","voting_chart_col_person","Person","voting_chart_col_party","voting_chart_col_group","voting_chart_col_vote","voting_chart_by_party","Vote by party","voting_chart_by_party_seats","Seats by party","voting_chart_colour_by","Colour seats by","voting_chart_majority","Majority","voting_chart_edit","Edit & export","voting_chart_seat_note","Seat positions are illustrative, not the real chamber layout. Open the editor to rearrange the colours, labels and order, and export.","speeches_title","speeches_loading","Searching speeches…","speech_person","Speaker","speech_body","Institution","speech_affair","speech_meeting","groups_title","no_groups","No groups found.","group_untitled","Untitled group","section_meetings","no_meetings","No recorded meetings.","view_all_meetings","View all meetings","meetings_title","meeting_untitled","meeting_upcoming","Upcoming","facet_time","When","facet_upcoming","facet_past","Past","group_abbreviation","Abbreviation","group_description","Description","group_official_record","Official page","group_contact","member_unknown","section_votings","interests_title","interest_details","Details","interest_person","Declared by","interest_body","Granting body","interest_role","interest_type","interest_group","interest_place","Place","interest_period","Period","meeting_details","meeting_type","meeting_state","meeting_number","meeting_location","Location","meeting_period","meeting_group","meeting_body","group_type","description","controls_search_placeholder_meetings","Search meetings …","controls_search_hint_meetings","Name, location or description","section_agendas","no_agendas","No agenda items.","view_all_agendas","View all agenda items","agenda_untitled","speech_speaker_unknown","video","doc_untitled","Document","doc_body","doc_affair","doc_meeting","doc_agenda","section_contributors","Contributors","no_contributors","No contributors.","view_all_contributors","View all contributors","sort_number","topics_title","Most-used words","topics_intro","The words this person uses most across their speeches, with common filler words removed. Tile size shows how often a word is used.","topics_all_time","All time","topics_last_4y","Last 4 years","topics_last_8y","Last 8 years","topics_from","topics_to","topics_speeches","topics_words","words (filtered)","topics_distinct","distinct words","topics_uses","uses","topics_alt","Treemap of the {count} most-used words, sized by how often each is used. {ctx}","topics_table_alt","Table of the {count} most-used words and how often each is used. {ctx}","topics_table_toggle","Show as table","topics_table_word","Word","topics_empty","No speeches with usable text in this period. Try widening the range.","loyalty_title","Party loyalty","loyalty_subtitle","Share of a member's votes cast against their group's majority line (higher = more independent). Abstentions count as a position.","loyalty_axis","Dissent rate: share of votes against own group","loyalty_dissent","dissent","loyalty_ballots","votes","loyalty_empty","No votes in this period meet the thresholds for a loyalty score. Widen the range.","loyalty_chart_alt","Beeswarm plot of the dissent rate of {count} members, one dot per member, coloured by party. {ctx}","loyalty_table_alt","Table of {count} members with their votes, dissents and dissent rate. {ctx}","loyalty_col_member","loyalty_col_party","loyalty_col_group","loyalty_col_ballots","loyalty_col_dissents","Against","loyalty_col_rate","Dissent","loyalty_from","loyalty_to","loyalty_scale","Scale","loyalty_scale_log","Log","loyalty_scale_linear","Linear","loyalty_filters","Filters","cohesion_title","Group cohesion","cohesion_hint","mean Agreement Index (1 = unanimous)","section_alignment","Voting alignment","no_alignment","Not enough shared votes to compare.","view_all_alignment","View full alignment","alignment_agreed_of_shared","agreed on {agreed} of {shared} shared votes","sort_agreement","Agreement","sort_shared","Shared votes","facet_min_shared","Min. shared","min_shared_10","≥ 10","min_shared_20","≥ 20","min_shared_50","≥ 50","min_shared_100","≥ 100","section_body_alignment","body_alignment_subtitle","How members of this chamber vote relative to one another, from the votes they have in common. In the map, members who vote alike sit close together and opponents far apart. Colours are parties, so blocs and coalitions show up as clusters. The grid gives the average agreement between each pair of parties (the diagonal is each party's own internal cohesion).","alignment_from","alignment_to","alignment_view","View","alignment_view_scatter","Map","alignment_view_heatmap","Party grid","alignment_empty","Not enough votes in this window to build the model.","alignment_window_note","Most meaningful within a single legislative period: the model compares members from the votes they have in common. If the window spans an election or a change in composition, members with different terms barely overlap and positions become less comparable.","alignment_no_parties","No party groups to compare in this window.","alignment_scatter_alt","Scatter plot of {count} members placed by how similarly they voted, coloured by party. {ctx}","alignment_pairs","pairs","alignment_heatmap_note","Each cell is the average agreement between members of the two parties (diagonal = a party's internal cohesion). ± is the 95% confidence range and n the number of member-pairs behind it. A small range over many pairs means the alignment is well-established; a wide range means it's only suggestive.","alignment_heatmap_alt","Grid of the average voting agreement between {count} parties. {ctx}","alignment_members_heading","Members","alignment_members_table_alt","Table of {count} members with their agreement with the chamber and with their own party. {ctx}","alignment_col_member","alignment_col_party","alignment_col_votes","alignment_col_chamber","Aligns with chamber","alignment_col_party_align","Within party","alignment_zoom_in","Zoom in","alignment_zoom_out","Zoom out","alignment_zoom_reset","Reset zoom","alignment_filters","section_lobby","Lobby network","lobby_subtitle","The organizations members of this chamber declare in their register of interests, and where those ties overlap. In the network, members are dots (coloured by party) and organizations shared by two or more members are squares. Members who share the same organizations pull together. The breakdown shows how many mandates are paid versus unpaid, and who holds the most.","lobby_empty","No declared interests for this chamber in this window.","lobby_no_shared","No organizations are shared by two or more members here. See the breakdown.","lobby_network_alt","Network graph of {members} members and the {orgs} organizations they share, linked by declared interests. {ctx}","lobby_mandates","mandates","lobby_members_tied","members","lobby_unknown","Unknown","lobby_org_node","Organization","lobby_payment_heading","Paid vs unpaid mandates","lobby_top_orgs","Most-shared organizations","lobby_top_members","Members by mandates","discussion_title","Speech profiles","discussion_intro","Where members sit on a latent axis derived purely from the words they use in their speeches (Wordfish scaling).","discussion_calculating","Scaling speeches…","lobby_calculating","Computing lobby network…","discussion_error","The speech scaling could not be computed.","discussion_converged","Model converged","discussion_not_converged","Model did not fully converge. Read positions with extra caution.","discussion_members_scored","Members scored","discussion_vocab","Vocabulary","discussion_window","Window","discussion_show_all","discussion_show_reliable","Reliable only","discussion_methodology","How this is computed","discussion_range_label","Time range","discussion_range_1y","1 year","discussion_range_2y","2 years","discussion_range_4y","4 years","discussion_range_8y","8 years","discussion_plot_alt","Beeswarm plot of {count} members placed along a word-choice axis, one dot per member. {ctx}","discussion_plot_caption","Each dot is one member, placed by the words they use in their speeches. Members who reach for the same distinctive words sit close together; members who talk very differently sit far apart. So a member's spot isn't assigned by us; it comes out of how they actually speak. For example, someone who keeps saying “tax”, “budget” and “spending” lands far from someone who mostly says “asylum”, “border” and “integration”. Hover any dot for its details. Filled dots have enough speech to place reliably; hollow rings spoke too little, so read their position with caution.","discussion_empty","No speeches are available for this parliament, so its members can't be placed on the axis. This scaling reads the words members actually speak, and the data set only holds speech transcripts for a few parliaments: the federal chambers and a handful of cantons such as Bern, Basel-Stadt or St. Gallen. You can also try a longer time range above.","discussion_empty_sparse","There is too little speech transcript text for this parliament to place its members on the axis. Try a longer time range above.","discussion_pole_a","One pole","discussion_pole_b","Other pole","discussion_col_party","discussion_key_filled","Enough text (reliable)","discussion_key_ring","Below the word floor (low confidence)","discussion_align_title","Does the axis track party?","discussion_align_hint","How much of the spread in positions is explained by party membership (η²): 100% = parties are perfectly separated, ~0% = party tells you nothing.","discussion_align_strong","parties are clearly separated","discussion_align_moderate","parties are partly separated","discussion_align_weak","party barely explains the axis","discussion_poles_title","What the axis is made of","discussion_poles_hint","The words that most pull members towards each pole. The axis only means something once you read these. Its direction is arbitrary.","discussion_no_party","No party","discussion_col_name","discussion_col_position","Position","discussion_col_words","Words","discussion_col_speeches","discussion_low_confidence","low confidence","discussion_table_title","discussion_table_alt","Table of {count} members with their position on the word-choice axis. {ctx}","discussion_read_title","How to read this","discussion_read_direction","The axis direction is arbitrary: Wordfish finds the split, not which side is “left” or “right”. Read the word poles to see what each side means.","discussion_read_uncertainty","Positions are standardized, so the spread is a convention, not a real distance. Wider error bars (and hollow dots) mean less certainty, so don't over-read those members.","discussion_read_confound","Speech style reflects role as much as ideology: committee chairs, ministers and frequent speakers can land at a pole because of what they do, not only what they believe.","organizations_title","organizations_none","No organizations.","org_members","org_mandates","org_bodies","org_members_heading","org_members_table_alt","Table of {count} members with their party, body, role, payment and period. {ctx}","org_no_members","No members.","org_col_member","org_col_party","org_col_body","org_col_role","org_col_payment","Payment","org_col_period","sort_members","sort_mandates","Mandates","interest_unknown","lobby_panel_person","Declared organizations","lobby_panel_org","Members with this mandate","lobby_table_heading","Who is tied to what","lobby_table_explain","The full matrix marks every member against every shared organization: one dot per declared tie, the exhaustive view of who is tied to what.","lobby_table_large","For this chamber that is","lobby_table_cells","cells","lobby_table_show","Show table","lobby_table_alt","Table marking each of {count} members against the {orgs} organizations they are tied to, one dot per declared tie. {ctx}","lobby_select_hint","Select a member or organization to see its ties.","lobby_filters","lobby_error","The lobby network could not be computed.","lobby_clear_selection","Clear selection","close","not_found_person","Person not found","not_found_body","Parliament not found","not_found_affair","Affair not found","not_found_group","Committee or group not found","not_found_voting","Voting not found","not_found_meeting","Meeting not found","not_found_interest","Interest not found","not_found_organization","Organization not found","not_found_text","Text not found","not_found_doc","Document not found","not_found_speech","Speech not found","not_found_hint","There is no entry with the ID {id}. It may have been removed, or the link may be outdated.","not_found_back","Back to the overview","about","About","faq","FAQ","section_title","section_title_bodies","section_title_affairs","section_title_votings","section_title_texts","section_title_docs","section_subtitle_search","section_subtitle_discussion",{"_1617":1618,"_1634":801,"_1635":1636,"_1637":1638,"_1639":988,"_1318":561,"_19":361,"_83":565,"_1640":568,"_1623":371,"_1641":1642,"_1643":772,"_1425":321,"_79":331,"_1620":473,"_85":341,"_81":571,"_87":351,"_1644":1098,"_1645":1232,"_1646":1268,"_1647":1232,"_1648":1649,"_1650":1232,"_1651":1652,"_1653":561,"_1654":740,"_1655":1232,"_1656":1638,"_1657":565,"_1624":440,"_1658":1659,"_1231":1232,"_1660":678,"_1244":1232,"_77":576,"_1661":1453,"_1662":1310,"_1663":1348,"_1664":1642,"_1665":1437,"_1625":381,"_1666":1429,"_1667":1232},"section_switcher",{"_1615":1616,"_1617":1618,"_1619":321,"_21":517,"_79":331,"_1620":473,"_1621":407,"_19":361,"_87":351,"_1622":341,"_1623":371,"_1624":440,"_1625":381,"_1626":1627,"_1628":1629,"_1630":1631,"_1632":1633},"section_title_speeches","section_title_groups","section_title_interests","section_title_meetings","section_title_organizations","label_section","Section","home","Home","people","affairs","groups","documents","interests","meetings","organizations","group_parliament","Actors","group_proceedings","Proceedings","group_records","Records","group_lobbying","Lobbying","search","eyebrow","Data on {{name}}","overview","Overview","personal_data","memberships","access_badges","Lobby","images","texts_overview","text_details","docs_overview","doc_details","votings_overview","Voting","voting_details","voting_diagram","Diagram","voting_tally","speeches_overview","speech_details","groups_overview","contributions","interests_overview","Interest","meetings_overview","vocabulary","loyalty","alignment","lobby","discussion","organizations_overview","org_details",{"_1725":1726,"_1727":1728,"_1669":1729,"_272":1730},"intro",{"_1671":1672,"_1673":1674,"_1675":1676,"_1677":1678,"_1679":1680,"_1681":1682,"_1683":1684},"en",{"_1685":1720,"_1687":1721,"_1689":1722,"_1691":1723,"_1693":1724},"de",{"_1685":1715,"_1687":1716,"_1689":1717,"_1691":1718,"_1693":1719},"fr",{"_1685":1710,"_1687":1711,"_1689":1712,"_1691":1713,"_1693":1714},"it",{"_1685":1705,"_1687":1706,"_1689":1707,"_1691":1708,"_1693":1709},"es",{"_1685":1700,"_1687":1701,"_1689":1702,"_1691":1703,"_1693":1704},"pt",{"_1685":1695,"_1687":1696,"_1689":1697,"_1691":1698,"_1693":1699},"rm",{"_1685":1686,"_1687":1688,"_1689":1690,"_1691":1692,"_1693":1694},"cookie","Nus duvrain mo cookies essenzials e funcziunals. Nagina analitica, nagin tracking.","dataLang","La Svizra ha quatter linguas naziunalas, e questas datas datti en pliras da quellas. Intgins records èn plurilings, auters mo en ina lingua. Vus pudais tscherner en tge lingua ch'il cuntegn vegn mussà; sche vossa tscherna n'è betg disponibla per in record, vegnan duvradas las autras linguas en in urden da prioritad fix. Quai è independent da la lingua da l'interfatscha. As lascha reglar sut Configuraziuns › Lingua dal cuntegn (sura a dretga).","alt","Questa pagina è era disponibla per rumantsch.","switch","Mussar per rumantsch","dismiss","Betg pli mussar","Utilizamos apenas cookies essenciais e funcionais. Sem análises, sem rastreio.","A Suíça tem quatro línguas nacionais, e estes dados existem em várias delas. Alguns registos estão em várias línguas, outros apenas numa. Pode escolher em que idioma os conteúdos são apresentados; quando a sua escolha não está disponível para um registo, as restantes línguas são usadas por uma ordem de prioridade fixa. Isto é independente do idioma da interface. Configure em Definições › Idioma dos conteúdos (canto superior direito).","Esta página também está disponível em português.","Ver em português","Não mostrar novamente","Solo utilizamos cookies esenciales y funcionales. Sin análisis, sin seguimiento.","Suiza tiene cuatro lenguas nacionales, y estos datos existen en varias de ellas. Algunos registros están en varias lenguas, otros en una sola. Puede elegir en qué idioma se muestra el contenido; cuando su elección no está disponible para un registro, se utilizan las demás lenguas en un orden de prioridad fijo. Esto es independiente del idioma de la interfaz. Configúrelo en Ajustes › Idioma del contenido (arriba a la derecha).","Esta página también está disponible en español.","Ver en español","No volver a mostrar","Utilizziamo solo cookie essenziali e funzionali. Nessuna analisi, nessun tracciamento.","La Svizzera ha quattro lingue nazionali e questi dati esistono in diverse di esse. Alcune voci sono in più lingue, altre in una sola. Puoi scegliere in quale lingua mostrare i contenuti; se la tua scelta non è disponibile per una voce, vengono usate le altre lingue secondo un ordine di priorità prestabilito. Questo è indipendente dalla lingua dell'interfaccia. Impostabile in Impostazioni › Lingua del contenuto (in alto a destra).","Questa pagina è disponibile anche in italiano.","Vedi in italiano","Non mostrare più","Nous utilisons uniquement des cookies essentiels et fonctionnels. Aucune analyse, aucun suivi.","La Suisse a quatre langues nationales, et ces données existent dans plusieurs d'entre elles. Certaines entrées sont en plusieurs langues, d'autres dans une seule. Vous pouvez choisir la langue d'affichage du contenu ; si votre choix n'est pas disponible pour une entrée, les autres langues sont utilisées selon un ordre de priorité défini. Ceci est indépendant de la langue de l'interface. Réglable dans Paramètres › Langue du contenu (en haut à droite).","Cette page est aussi disponible en français.","Voir en français","Ne plus afficher","Wir verwenden nur essenzielle, funktionale Cookies. Keine Analyse, kein Tracking.","Die Schweiz hat vier Landessprachen, und diese Daten liegen in mehreren davon vor. Manche Einträge sind mehrsprachig, andere nur in einer Sprache. Sie können wählen, in welcher Sprache die Inhalte angezeigt werden; ist Ihre Wahl für einen Eintrag nicht verfügbar, werden die übrigen Sprachen in einer festen Prioritätsreihenfolge verwendet. Dies ist unabhängig von der Oberflächensprache. Einstellbar unter Einstellungen › Inhaltssprache (oben rechts).","Diese Seite ist auch auf Deutsch verfügbar.","Auf Deutsch anzeigen","Nicht mehr anzeigen","We use only essential, functional cookies. No analytics, no tracking.","Switzerland has four national languages, and this data comes in several of them. Some records are in multiple languages, some in only one. You can choose which language the content is shown in; when your choice isn't available for a record, the remaining languages are used in a set priority order. This is independent of the interface language. Set it under Settings › Content language (top right).","This page is also available in English.","View in English","Don't show again","settings",{"_1793":1794,"_1795":1796,"_1797":1153,"_1798":1799,"_1800":1155,"_1801":1157,"_1802":1803,"_1804":1805,"_1806":1807,"_1808":1809,"_1810":1811,"_626":627,"_1812":1813,"_1814":1815,"_1816":1817,"_1818":1819,"_1820":1821},"nav",{"_1617":1739,"_1740":1741,"_1742":676,"_1743":1744,"_1745":1746,"_1626":1627,"_1628":1629,"_1630":1631,"_1632":1633,"_1619":321,"_21":517,"_1621":407,"_1620":473,"_79":331,"_1624":440,"_19":361,"_87":351,"_1622":341,"_1623":371,"_1625":381,"_1747":1732,"_1748":1749,"_1595":1596,"_1750":1751,"_1597":1598,"_1752":1753,"_1754":1755,"_1756":1757,"_1758":1759,"_1760":1761,"_1762":1763,"_1764":1765,"_1766":1767,"_1768":1769,"_1770":1771,"_1772":1773,"_1774":1775,"_1776":1777,"_1778":1779,"_1780":1781,"_1782":1783,"_1784":1785,"_1786":1736,"_1787":1788,"_1789":1790,"_1791":1792},{"_1685":1720,"_1687":1721,"_1689":1722,"_1691":1723,"_1693":1724},{"_1731":1732,"_1733":1734,"_1735":1736,"_1737":1738},"project.title","Project","project.desc","About parlhub: what the portal is, answers to common questions, and how the data fits together.","experiments.title","Experiments","experiments.desc","Experimental analyses and methodology showcases on parlhub, including the Wordfish scaling of parliaments from their speeches.","parlhub home","skip_to_content","Skip to main content","explore","start","Start here","start_desc","Quicklinks to chambers, cantons and communes","project","project_desc","The project at a glance","about_desc","What parlhub is and who is behind it","faq_desc","Answers to common questions","sustainability","Sustainability","sustainability_desc","How parlhub is hosted and what it costs the planet","accessibility","Accessibility","accessibility_desc","What works, what doesn't, and how to report a barrier","traffic_stats","Traffic statistics","traffic_stats_desc","Which parts of the site get requested, and by whom","imprint","Imprint","imprint_desc","Who runs parlhub, contact, and the licenses","github","GitHub","github_desc","The project's source code on GitHub","data_guide","Data guide","data_guide_desc","Every kind of data, in plain terms, with examples","data_map","Data map","data_map_desc","How the data fits together, at a glance","methodology","Methodology","methodology_desc","How each figure is calculated, with links to the code","experiments","experiments_desc","Experimental analyses and methodology write-ups","wordfish","Wordfish scaling","wordfish_desc","Placing members on an axis by the words in their speeches","menu_label","Settings","appearance","Appearance","theme","theme_system","System","theme_light","theme_dark","font_size","Font size","font_size_decrease","Decrease font size","font_size_increase","Increase font size","high_contrast","High contrast","grayscale","Grayscale","interface_language","Interface","content_language","Content language","content_language_auto","Auto (follow interface)","content_language_note","Language of the displayed data (names, titles, texts). Independent of the interface; when a record isn't available, the next language is used.","content_language_priority","Priority",{"_1797":1823,"_1802":1824,"_1825":226,"_1826":208,"_1827":208,"_1828":226,"_1829":-5},"system",100,"show_cookie_consent_message","ui_high_contrast","ui_grayscale","msg_lang_hint","content_lang"]