# Popular initiative «For a social climate policy – financed in a fiscally just manner (Initiative for the Future)» (2025) A thematic map of the Atlas of Switzerland, the national atlas published by ETH Zurich. The map is drawn in the browser; this file describes it and lists its variants and links, but not the data values shown on the map. - Map: https://atlasderschweiz.ch/en/theme/popular-initiative-for-a-social-climate-policy-financed-in-a-fiscally-just-manner-initiative-for-the-future-2025/ - Short title: Inheritance tax initiative (2025) - Map id: 1150 - Categories: State and Politics › Votes › Financial and fiscal policy - Keywords: inheritance, Taxes, Votes - Published: 2025-12-04 - Last revised: 2025-12-04 - Content language: English - Other languages: [Deutsch](https://atlasderschweiz.ch/de/thema/volksinitiative-fuer-eine-soziale-klimapolitik-steuerlich-gerecht-finanziert-initiative-fuer-eine-zukunft-2025.md), [Français](https://atlasderschweiz.ch/fr/theme/initiative-populaire-pour-une-politique-climatique-sociale-financee-de-maniere-juste-fiscalement-initiative-pour-lavenir-2025.md), [Italiano](https://atlasderschweiz.ch/it/tema/iniziativa-popolare-per-una-politica-climatica-sociale-finanziata-in-modo-fiscalmente-equo-iniziativa-per-il-futuro-2025.md) ## Description ### Context Switzerland must reduce its greenhouse gas emissions to net zero by 2050. This was decided by the electorate. The federal government currently has around CHF 2 billion available each year for measures that contribute to achieving this goal. These funds come primarily from consumption-based taxes on fuels and electricity. ### The proposal The initiative calls for more funding for climate policy. The money is to come from a federal inheritance and gift tax. Until now, only cantons and municipalities have had such a tax. The federal government would now levy an additional tax of 50 percent on a person's estate and gifts, with the first CHF 50 million being tax-free. Two-thirds of the revenue would go to the federal government and one-third to the cantons. According to the text of the initiative, the revenue from the new inheritance and gift tax must be used «to combat the climate crisis in a socially just manner and to restructure the economy as a whole as necessary to achieve this goal.» ### Contents of the initiative *Federal inheritance and gift tax* The initiative aims to introduce an inheritance and gift tax at the federal level: if a person's estate and gifts together amount to more than CHF 50 million, the federal government will levy a tax of 50 percent on the amount exceeding CHF 50 million. *Earmarking of tax revenues* Two-thirds of the revenue from the new federal inheritance and gift tax would go to the federal government and one-third to the cantons. According to the text of the initiative, it would have to be used “to combat the climate crisis in a socially just manner and for the necessary restructuring of the economy as a whole.” The federal government and the cantons would have to regulate how the money is actually spent. *No exceptions* The initiative calls for “complete taxation.” It does not provide for any exceptions for widows and descendants, nor for donations to the public sector or charitable organizations. The text of the initiative also does not contain any relief for assets tied up in companies. *Measures against tax avoidance* To prevent the tax from being circumvented – for example, by moving away from Switzerland – the initiative requires the federal government to take measures against tax avoidance. It leaves open what these measures would be. *Start of taxation* The initiative requires that inheritances and gifts be taxed from the date of its adoption. This means that if a person dies on the day the initiative is accepted, their estate will be subject to federal inheritance and gift tax. However, the measures to prevent tax avoidance – e.g., by moving away – would only take effect once the implementing provisions come into force. According to the initiative, this will be the case no later than three years after acceptance. ### Results The proposal was rejected by the electorate and the cantons. Voter turnout: 42.95 % Yes votes: 21.72 % ## Sources - Federal Chancellery (2025): [Erläuterungen des Bundesrates zu den Abstimmungen vom 30.09.2025](https://www.admin.ch/dam/gov/de/Dokumentation/Abstimmungen/novembre2025/Erlaeuterungen_November-2025_de.pdf.download.pdf/Erlaeuterungen_November-2025_de.pdf) ## Data sources - Atlas of Switzerland: [Administrative Einheiten 1:500.000 (Gemeinden, Bezirke, Kantone)](http://www.atlasderschweiz.ch/) - FSO (2025): [Abstimmung vom 30. November 2025](https://www.bfs.admin.ch/bfs/de/home/statistiken/politik/abstimmungen/jahr-2025/2025-11-30.html). BFS/OFS/UST/FSO - swisstopo (2021): [Gemeindegrenzen GG25](https://shop.swisstopo.admin.ch/de/products/landscape/boundaries3D) - Swisstopo (2025): [swissBOUNDARIES3D](https://www.swisstopo.admin.ch/de/landschaftsmodell-swissboundaries3d) - swisstopo [J160089] (2010): [Landeskarte 1:500.000](https://shop.swisstopo.admin.ch/de/products/maps/national/lk500) ## Data owners - [Atlas of Switzerland (AoS)](http://www.atlasderschweiz.ch/) - [Swiss Federal Statistical Office (FSO)](https://www.bfs.admin.ch/) - [Swiss Federal Office of Topography (swisstopo)](http://www.swisstopo.admin.ch/) ## Citation The terms of use ask to name the Atlas of Switzerland and the data owners, and to keep the source references in exports, screenshots and embeds. Cite the map as: > Atlas of Switzerland (2025): Popular initiative «For a social climate policy – financed in a fiscally just manner (Initiative for the Future)» (2025). ETH Zürich. Map data © AoS, FSO, swisstopo. https://atlasderschweiz.ch/en/theme/popular-initiative-for-a-social-climate-policy-financed-in-a-fiscally-just-manner-initiative-for-the-future-2025/ ## Variants The map has 2 variants. Levels: spatial unit → time. The `u` value of a variant selects it in the links below. - Cantons - 2025: `u=BBMAAwAA` (default) - Communes - 2025: `u=BBMABQAA` ## Links Replace `{u}` with the `u` value of a variant above, or leave out `u={u}` for the default variant. The map opens at its full extent; a link cannot set the map position. - Map: https://atlasderschweiz.ch/en/theme/popular-initiative-for-a-social-climate-policy-financed-in-a-fiscally-just-manner-initiative-for-the-future-2025/?u={u} - Short link, stays valid when the title changes: https://atlasderschweiz.ch/en/t/1150/?u={u} - Side by side with another map: https://atlasderschweiz.ch/en/comparison/?lt=1150&lu={u}&rt={id of the other map}&ru={u of the other map, or leave out} Embed in another website (allowed by the terms of use, as long as the source references stay visible): ```html ``` In the embed URL, `dm` sets what is shown: `e` the map with its title bar (default), `p` also the values of an object clicked on the map, `m` only the map with a button that opens it in the atlas. `ig=1` (default) lets the map react to scrolling and dragging only after a click into it, `ig=0` right away. The size can be changed in `style`. ## Related maps - [Referendum «Federal law on the reduction of greenhouse gas emissions» (2021)](https://atlasderschweiz.ch/en/theme/referendum-federal-law-on-the-reduction-of-greenhouse-gas-emissions-2021.md) (id 943) - [Revenue from direct federal tax paid by private individuals](https://atlasderschweiz.ch/en/theme/revenue-from-direct-federal-tax-paid-by-private-individuals.md) (id 948, former edition, desktop atlas only) For the use and citation of maps and data, see the [terms of use](https://atlasderschweiz.ch/en/terms-of-use/).