Swiss Single Market Law and Its Enforcement

Total Page:16

File Type:pdf, Size:1020Kb

Swiss Single Market Law and Its Enforcement Swiss Single Market Law and its Enforcement PRESENTATION @ EU DELEGATION FOR SWITZERLAND NICOLAS DIEBOLD PROFESSOR OF ECONOMIC LAW 28 FEBRUARY 2017 overview 4 enforcement by ComCo 3 single market act . administrative federalism . principle of origin . monopolies 2 swiss federalism 1 historical background 28 February 2017 Swiss Single Market Law and its Enforcement Prof. Nicolas Diebold 2 historical background EEA «No» in December 1992 strengthening the securing market competitiveness of access the swiss economy 28 February 2017 Swiss Single Market Law and its Enforcement Prof. Nicolas Diebold 3 historical background market access competitiveness «renewal of swiss market economy» § Bilateral Agreements I+II § Act on Cartels § Autonomous Adaptation § Swiss Single Market Act § Act on TBT § Public Procurement Acts 28 February 2017 Swiss Single Market Law and its Enforcement Prof. Nicolas Diebold 4 swiss federalism 26 cantons 2’294 communities By Tschubby - Own work, CC BY-SA 3.0, https://commons.wikimedia.org/w/index.php?curid=12421401 https://upload.wikimedia.org/wikipedia/commons/3/3e/Schweizer_Gemeinden.gif 28 February 2017 Swiss Single Market Law and its Enforcement Prof. Nicolas Diebold 5 swiss federalism – regulatory levels products insurance banking medical services energy mountaineering legal services https://pixabay.com/de/schweiz-alpen-karte-flagge-kontur-1500642/ chimney sweeping nursing notary construction security childcare funeral gastronomy handcraft taxi sanitation 28 February 2017 Swiss Single Market Law and its Enforcement Prof. Nicolas Diebold 6 swiss federalism – trade obstacles cantonal monopolies cantonal regulations procedures & fees economic use of public domain «administrative federalism» public public services procurement subsidies 28 February 2017 Swiss Single Market Law and its Enforcement Prof. Nicolas Diebold 7 single market act – overview aims of the law free movement movement of of equalaccess access to to equal access to public persons and and services services monopolized activities procurement markets legal instruments § pple of recognition § principle of public tender § principle of origin § principle of non-discrimination 28 February 2017 Swiss Single Market Law and its Enforcement Prof. Nicolas Diebold 8 SMA: administrative federalism example: federal act on medical professions • professional qualification requirements • personal requirements requirements individually applied by cantons license valid in license valid in license valid in canton canton canton SMA: decision of one canton is binding for all others 28 February 2017 Swiss Single Market Law and its Enforcement Prof. Nicolas Diebold 9 SMA: principle of origin – right to market access Canton of Zug Canton of Lucerne Canton of Aargau no requirements licensing conditions licensing conditions - good reupte - good reupte - financial capacity - financial capacity - certificate of competence - rules of home canton apply - simple, fast and free procedure - rules of home canton apply - simple, fast and free procedure 28 February 2017 Swiss Single Market Law and its Enforcement Prof. Nicolas Diebold 10 SMA: principle of origin – restrictions Canton of Zug Canton of Lucerne Canton of Aargau no requirements licensing conditions licensing conditions - good reupte - good reupte - financial capacity - financial capacity - certificate of competence restrictions only if - no equivalence - public interest - proportional - not discriminatory 28 February 2017 Swiss Single Market Law and its Enforcement Prof. Nicolas Diebold 11 SMA: principle of origin principle applies even… § …if profession/service «does not exist» at Canton of destination prosthodontists self-employed paramedic § …to requirements concerning the legal status stock corporation for liberal professions § …to regulations concerning the exercise of an activity employment of stagiaires § …to labour regulations § …to rules on sales modalities, e.g. internet sale of drugs 28 February 2017 Swiss Single Market Law and its Enforcement Prof. Nicolas Diebold 12 SMA: principle of origin – comparison to EU Services directive 2006/123/EC Commission draft, March 2004, article 16 Adopted version, article 16 28 February 2017 Swiss Single Market Law and its Enforcement Prof. Nicolas Diebold 13 SMA: monopolies provider from cantons / communities other cantons legal monopolies, e.g. de facto monopolies, e.g. chimney sweepers . special use of public . building insurance domain . taxi dispatch historical monopolies, e.g. monopoly = obstacle . emergency services . mining for ressources to movement . waste disposal transfer of right to use monopoly right to private person (concession) participation in tender must be in a call for tender 28 February 2017 Swiss Single Market Law and its Enforcement Prof. Nicolas Diebold 14 enforcement by ComCo Competition Commission (12 members) Secretariat director centres of competence CC law CC economics CC investigation CC communication CC international affairs construction products services infrastructure CC single market enforcement CartA enforcement SMA 28 February 2017 Swiss Single Market Law and its Enforcement Prof. Nicolas Diebold 15 legal instruments § investigation / recommendation re application of SMA e.g. investigations Canton Berne, Waadt, Ticino § recommendation re cantonal laws e.g. recommendation re taxi regulation in Geneva § on request of authorities: expertise e.g. intercantonal agreement on regulation of security services revision of SMA in 2006 § complaint against decisions e.g. ticino law on manufacturers 28 February 2017 Swiss Single Market Law and its Enforcement Prof. Nicolas Diebold 16 discussion further information . Bundesgesetz über den Binnenmarkt (BGBM) vom 6. Oktober 1995 (Single Market Act), SR 943.02 . overview of practice available on ComCo website @ www.weko.admin.ch > Themen > Binnenmarkt > Praxis [email protected].
Recommended publications
  • Guide to the Canton of Lucerne
    Languages: Albanian, Arabic, Bosnian / Serbian / Croatian, English, French, German, Italian, Polish, Portuguese, Spanish, Tamil, Tigrinya Sprache: Englisch Acknowledgements Edition: 2019 Publisher: Kanton Luzern Dienststelle Soziales und Gesellschaft Design: Rosenstar GmbH Copies printed: 1,800 Available from Guide to the Canton of Lucerne. Health – Social Services – Workplace: Dienststelle Soziales und Gesellschaft (DISG) Rösslimattstrasse 37 Postfach 3439 6002 Luzern 041 228 68 78 [email protected] www.disg.lu.ch › Publikationen Health Guide to Switzerland: www.migesplus.ch › Health information BBL, Vertrieb Bundes- publikationen 3003 Bern www.bundespublikationen. admin.ch Gesundheits- und Sozialdepartement Guide to the Canton of Lucerne Health Social Services Workplace Dienststelle Soziales und Gesellschaft disg.lu.ch Welcome to the Canton Advisory services of Lucerne An advisory service provides counsel- The «Guide to the Canton of Lucerne. ling from an expert; using such a Health – Social Services – Workplace» service is completely voluntary. These gives you information about cantonal services provide information and and regional services, health and support if you have questions that need social services, as well as information answers, problems to solve or obliga- on topics related to work and social tions to fulfil. security. For detailed information, please consult the relevant websites. If you require assistance or advice, please contact the appropriate agency directly. Some of the services described in this guide may have changed since publication. The guide does not claim to be complete. Further information about health services provided throughout Switzerland can be found in the «Health Guide to Switzerland». The «Guide to the Canton of Lucerne. Health – Social Services – Work- place» is closely linked to the «Health Guide to Switzerland» and you may find it helpful to cross-reference both guides.
    [Show full text]
  • Factsheet for Work and Residence Permits
    BUSINESS BUSINESS Approval procedure Applicant Canton of Lucerne, State Secretariat for (Employer & Office for Migration, Migration, Employee Lucerne Bern Compilation of dossier Submission of Receipt of dossier dossier Evaluation of Dossier Receipt / Decision evaluation of Dossier Information Decision about decision Permit All countries EU/EFTA States Non-EU/EFTA States Wirtschaftsförderung Luzern Alpenquai 30 CH-6005 Luzern Phone +41 41 367 44 00 [email protected] 02/2021 BUSINESS BUSINESS Residence and work permit EU/EFTA states Non-EU/EFTA states Residence and employment in Switzerland Residence and employment in Switzerland Pursuant to the bilateral agreements between Switzerland and the For citizens of non-EU/EFTA states only limited numbers of executives, EU, it is possible for all citizens of EU-26/EFTA states to work and live specialists and well qualified persons are admitted subject to quotas. in Switzerland. Citizens of Croatia will remain subject to admission Furthermore, the employer must prove by means of extensive search restrictions until 31 December 2023. These include maximum figures efforts that he could not find any persons prioritised for recruitment and labour market regulations (priority of domestic workers and con- (nationals and persons from EU/EFTA states). Salary and working con- trol of salary and working conditions). ditions customary in the place and industry are assumed. Residence without employment in Switzerland Residence without employment in Switzerland All citizens of EU-26/EFTA are entitled to residence permit if they can Residency in Switzerland can be granted to citizens of non-EU/EFTA prove that they have sufficient financial means to live in Switzerland states who have reached the age of 55, have particular personal ties and also to pay for the mandatory health insurance.
    [Show full text]
  • On the Way to Becoming a Federal State (1815-1848)
    Federal Department of Foreign Affairs FDFA General Secretariat GS-FDFA Presence Switzerland On the way to becoming a federal state (1815-1848) In 1815, after their victory over Napoleon, the European powers wanted to partially restore pre-revolutionary conditions. This occurred in Switzerland with the Federal Pact of 1815, which gave the cantons almost full autonomy. The system of ruling cantons and subjects, however, remained abolished. The liberals instituted a series of constitutional reforms to alter these conditions: in the most important cantons in 1830 and subsequently at federal level in 1848. However, the advent of the federal state was preceded by a phase of bitter disputes, coups and Switzerland’s last civil war, the Sonderbund War, in 1847. The Congress of Vienna and the Restoration (1814–1830) At the Congress of Vienna in 1814 and the Treaty of Paris in 1815, the major European powers redefined Europe, and in doing so they were guided by the idea of restoration. They assured Switzerland permanent neutrality and guaranteed that the completeness and inviolability of the extended Swiss territory would be preserved. Caricature from the year 1815: pilgrimage to the Diet in Zurich. Bern (the bear) would like to see its subjects Vaud and Aargau (the monkeys) returned. A man in a Zurich uniform is pointing the way and a Cossack is driving the bear on. © Historical Museum Bern The term “restoration”, after which the entire age was named, came from the Bernese patrician Karl Ludwig von Haller, who laid the ideological foundations for this period in his book “Restoration of the Science of the State” (1816).
    [Show full text]
  • Participation of Children and Parents in the Swiss Child Protection System in the Past and Present: an Interdisciplinary Perspective
    social sciences $€ £ ¥ Article Participation of Children and Parents in the Swiss Child Protection System in the Past and Present: An Interdisciplinary Perspective Aline Schoch 1,*, Gaëlle Aeby 2,* , Brigitte Müller 1, Michelle Cottier 2, Loretta Seglias 3, Kay Biesel 1, Gaëlle Sauthier 4 and Stefan Schnurr 1 1 Institute for Studies in Children and Youth Services, School of Social Work, University of Applied Sciences Northwestern Switzerland FHNW, 4132 Muttenz, Switzerland; [email protected] (B.M.); [email protected] (K.B.); [email protected] (S.S.) 2 Centre for Evaluation and Legislative Studies, Faculty of Law, University of Geneva, 1211 Geneva, Switzerland; [email protected] 3 Independent researcher, 8820 Wädenswil, Switzerland; [email protected] 4 Centre for Children’s Rights Studies, University of Geneva, 1950 Sion, Switzerland; [email protected] * Correspondence: [email protected] (A.S.); [email protected] (G.A.) Received: 6 July 2020; Accepted: 12 August 2020; Published: 18 August 2020 Abstract: As in other European countries, the Swiss child protection system has gone through substantial changes in the course of the 20th century up to today. Increasingly, the needs as well as the participation of children and parents affected by child protection interventions have become a central concern. In Switzerland, critical debates around care-related detention of children and adults until 1981 have led to the launch of the National Research Program ‘Welfare and Coercion—Past, Present and Future’ (NRP 76), with the aim of understanding past and current welfare practices. This paper is based on our research project, which is part of this national program.
    [Show full text]
  • Behavioral Responses to Wealth Taxes: Evidence from Switzerland*
    Behavioral Responses to Wealth Taxes: Evidence from Switzerland* Marius Brülhart† Jonathan Gruber‡ Matthias Krapf§ University of Lausanne MIT University of Lausanne Kurt Schmidheiny¶ University of Basel October 10, 2019 Abstract We study how reported wealth responds to changes in wealth tax rates. Exploiting rich intra-national variation in Switzerland, the country with the highest revenue share of an- nual wealth taxation in the OECD, we find that a 1 percentage point drop in the wealth tax rate raises reported wealth by at least 43% after 6 years. Administrative tax records of two cantons with quasi-randomly assigned differential tax reforms suggest that 24% of the effect arise from taxpayer mobility and 20% from house price capitalization. Savings re- sponses appear unable to explain more than a small fraction of the remainder, suggesting sizable evasion responses in this setting with no third-party reporting of financial wealth. * Previous versions of this paper circulated under the titles ‘The Elasticity of Taxable Wealth: Evidence from Switzerland’ and ‘Taxing Wealth: Evidence from Switzerland’. This version is significantly extended in terms of both data and estimation methods. We are grateful to Jonathan Petkun for excellent research assistance, to Etienne Lehmann, Jim Poterba, Emmanuel Saez, and seminar participants at the Universities of Barcelona, Bristol, ETH Zurich, GATE Lyon, Geneva, Kentucky, Konstanz, Mannheim, MIT, Yale and numerous conferences for helpful comments, to the tax administrations of the cantons of Bern and Lucerne for allowing us to use anonymized micro data for the purpose of this research, to Raphaël Parchet, Stephan Fahrländer and the Lucerne statistical office (LUSTAT) for sharing valuable complementary data, and to Nina Munoz-Schmid and Roger Amman of the Swiss Federal Tax Administration for useful information.
    [Show full text]
  • Working Paper N°2017-08
    n° 2017-08 Mai 2017 WORKING PAPERS Beggar-Thy-Neighbour Tax Cuts: Mobility after a Local Income and Wealth Tax Reform in Switzerland Isabel Z. MARTINEZ 1 1 www.liser.lu LISER, Luxembourg LISER Working Papers are intended to make research findings available and stimulate comments and discussion. They have been approved for circulation but are to be considered preliminary. They have not been edited and have not been subject to any peer review. The views expressed in this paper are those of the author(s) and do not necessarily reflect views of LISER. Errors and omissions are the sole responsibility of the author(s). Beggar-Thy-Neighbour Tax Cuts: Mobility after a Local Income and Wealth Tax Reform in Switzerland∗ Isabel Z. Martínezy LISER May 18, 2017 Abstract This paper analyzes mobility responses to a large, regressive local income tax cut benefiting the top 1% in the Swiss Canton of Obwalden in 2006. DiD estimations comparing Obwalden with neighboring cantons confirm that the reform was suc- cessful in increasing the share of rich taxpayers in the canton (+20-30%). Using individual tax data, I find a large elasticity of the inflow of rich taxpayers with respect to the average net-of-tax rate ranging from 3.2 to 6.5. DiD estimates of cantonal revenue, however, show that the tax cuts did not lead to an increase in cantonal tax revenue per capita. This is in line with a theoretical analysis suggesting Obwalden was not on the wrong side of the Laffer curve before the reform. JEL-Classification: H24, H31, H71, H73, R23 Key Words: Mobility; Personal income tax; Local taxes; Tax competition; Re- gressive income tax ∗I thank Alan Auerbach, Marius Brülhart, Aline Bütikofer, Emmanuel Saez, Lukas Schmid, Arthur Seibold, Charles Varner, Danny Yagan, Cristobal Young, Josef Zweimüller, Gabriel Zucman, and Seminar participants at UC Berkeley, the University of Lausanne, and Strathclyde University, as well as at the AEA and EEA Annaual Meetings 2016 for fruitful discussions and helpful comments.
    [Show full text]
  • Implementation of Tax Reform and AHV Financing in the Canton Of
    April 2019 Your contacts Implementation of Tax Reform Dominik Birrer Partner Corporate Tax, and AHV Financing in the canton Lucerne +41 58 792 43 22 of Lucerne [email protected] Roland Z’Rotz Senior Manager Corporate International acceptance of Swiss corporate taxation is intended to be achieved Tax, Lucerne through the Tax Reform and AHV Financing Package (TRAF). The changes +41 58 792 63 73 will particularly affect the Federal Act on Direct Federal Tax (“DBG”) and Tax [email protected] Harmonization Act (StHG), and include the abolition of the cantonal tax status (privileged taxation as holding company, mixed company, domicile company) and the introduction of internationally recognised replacement measures. At the federal level, the National Council and the Council of States have debated the proposal, and the aligned position was finally voted on by both chambers on 28 September 2018. On 31 August 2018, the Lucerne cantonal government presented the planned implementation of TRAF in the canton of Lucerne. By halving the corporate income tax rate in 2012, the canton of Lucerne had already significantly mitigated the implications of the TRAF. The canton’s tax law revision 2020 generally only implements a minimal number of the replacement measures offered by the STAF. Nevertheless, even after the STAF’s entry into force, Lucerne will be able to stay in the group of the most economically attractive business locations in Switzerland. The replacement measures the canton of Lucerne is implementing feature a patent box with maximum relief of 10 %, adoption of capital tax and attractive transitional rules in the transition period from 2020 until 2024 (alternatively until 2029).
    [Show full text]
  • Switzerland Tax Alert
    International Tax Switzerland Tax Alert 15 April 2014 Cantons announce lower headline tax rates in anticipation of Corporate Tax Reform III Contacts Switzerland is considering a comprehensive corporate tax reform, referred to Jacqueline Hess as the “Corporate Tax Reform III,” that could result in the phasing out of [email protected] certain tax regimes, such as the holding, mixed and domiciliary company regimes between 2018 and 2020. The regimes would be replaced with a Jacques Kistler variety of other measures. [email protected] Ferdinando Mercuri The overriding objective of the contemplated reform is to secure and [email protected] strengthen the tax competitiveness and attractiveness of Switzerland as an international location for corporations. To achieve this objective, the steering Rene Zulauf committee in charge of the reform considers it an imperative that the tax [email protected] system offer competitive tax rates that are accepted internationally. Daniel Stutzmann-Hausmann [email protected] The changes recommended by the steering committee are, in part, a response to concerns raised by the European Commission that some of Switzerland’s tax rules constitute unfair tax competition and are in violation of the 1972 Switzerland-EU Free Trade Agreement. The steering committee has recommended several measures to replace the holding, mixed and domiciliary company regimes that would accomplish the dual goals of tax competitiveness and international acceptance. These measures include: • A “license box” for income arising from the exploitation and use of intellectual property; • A notional interest deduction on equity; and • A general reduction of the headline corporate tax rate (effective combined federal/cantonal/communal rate).
    [Show full text]
  • The Swiss Tax System –– Main Features of the Swiss Tax System
    The Swiss Tax System – Main features of the Swiss tax system The Swiss Tax System The Swiss Tax – Federal taxes – Cantonal and communal taxes 2019 edition Schweizerische Eidgenossenschaft Confédération suisse Confederazione Svizzera Confederaziun svizra 2019 Swiss Confederation Swiss Tax Conference Information Committee Federal Tax Administration FTA Issuer Swiss Tax Conference Information Committee Author Federal Tax Administration 3003 Bern Illustrations Barrigue Lausanne Print JP OPTIMUM SA 1110 Morges Unit price 1 – 10 units: CHF 9 11 – 100 units: CHF 7 101 units or more: CHF 5 Flat-rate price for schools: CHF 5 / unit ISSN 1664-8447 2nd edition 2019 Preface This brochure is suited primarily for foreign nationals interested in learning about the Swiss tax system. It gives an easy-to-under- stand overview of the taxes levied by the Confederation, cantons and communes. This brochure is issued by the Information Committee of the Swiss Tax Conference, which all cantonal tax administrations and the Fed- eral Tax Administration are part of. One of the Committee’s aims is to foster relations between tax administrations and taxpayers by providing all interested parties with tax-related information in an objective manner. This should help the general public to have a better understanding of tax issues. Swiss Tax Conference Information Committee The Chairman: Lino Ramelli Bellinzona, June 2019 1 Contents Main features of the Swiss tax system 1 General ................................................................................5 1.1 Development of the tax system ........................................5 1.2 Overview of the introduction and duration of the individual federal taxes, customs duties and contributions ......................................................................... 7 2 Who levies taxes in Switzerland? .....................................9 3 Basic principles of fiscal sovereignty ..............................12 3.1 Principle of equality before the law (art.
    [Show full text]
  • SWITZERLAND the Constitution and Other Laws and Policies Protect
    SWITZERLAND The constitution and other laws and policies protect religious freedom, and in practice, the government generally enforced these protections. The government generally respected religious freedom in law and in practice. There was no change in the status of respect for religious freedom by the government during the reporting period. There were reports of societal abuses or discrimination based on religious affiliation, belief, or practice. Such incidents were mostly directed against Muslim and Jewish minorities. The U.S. government discusses religious freedom with the government as part of its overall policy to promote human rights. Section I. Religious Demography The country has an area of 15,937 square miles and a population of 7.6 million. Three-quarters of the population nominally belong to either the Roman Catholic or the Protestant churches, and although actual church attendance rates are much lower, 80 percent say they are religious. Of this group, 22 percent acknowledged being "very religious," according to a 2007 Religion Monitor survey sponsored by the Bertelsmann Foundation. The arrival of immigrants has contributed to the noticeable growth of religious communities that had little presence in the past. The 2000 census notes membership in religious denominations as follows: 41.8 percent Roman Catholic; 35.3 percent Protestant; 4.3 percent Muslim; 1.8 percent Christian Orthodox; and 11.1 percent professed no formal creed. Religious groups that constitute less than 1 percent of the population include Old Catholics, other Christian denominations, Buddhists, Hindus, and Jews. The majority of Muslims originate from Bosnia-Herzegovina, Kosovo, and Albania, followed by Turkey and North African and other Arab countries.
    [Show full text]
  • Historic Organs of SWITZERLAND
    Historic Organs of SWITZERLAND May 12-25, 2014 with J. Michael Barone www.americanpublicmedia.org www.pipedreams.org National broadcasts of Pipedreams are made possible through the generosity of Mr. and Mrs. Wesley C. Dudley, by a grant from the MAHADH Fund of HRK Foundation, by the contributions of listeners to American Public Media stations, and through the support of the Associated Pipe Organ Builders of America, APOBA, representing designers and creators of !ne instruments heard throughout the country and abroad, with information on the Web at www.apoba.com, and toll-free at 800-473-5270. See and hear Pipedreams on the Internet 24-7 at www.pipedreams.org. A complete booklet pdf with the tour itinerary can be accessed online at www.pipedreams.org/tour Table of Contents Welcome Letter Page 2 Historical Background - Organs Page 3-6 Alphabetical List of Organ Builders Page 7-10 Historical Background - Organists Page 11-13 Organ Observations: Some Useful Terms Page 14-16 Discography Page 17-19 Bios of Hosts and Organists Page 20-23 Tour Itinerary Page 24-27 Organ Sites Page 28-128 Rooming List Page 129 Traveler Bios Page 130-133 Hotel List Page 134 Map Inside Back Cover !anks to the following people for their valuable assistance in creating this tour: Els Biesemans in Zurich Valerie Bartl, Janelle Ekstrom, Cynthia Jorgenson, Janet Tollund, and Tom Witt of Accolades International Tours for the Arts in Minneapolis. In addition to site speci"c websites, we gratefully acknowledge the following sources for this booklet: Orgelverzeichnis Schweiz by Peter Fasler: www.orgelverzeichnis.ch Orgues et Vitraux by Charles-André Schleppy: www.orgues-et-vitraux.ch PAGE 22 HISTORICALORGANTOUR OBSERVATIONS DISCOGRAPHYBACKGROUNDWELCOME ITINERARYHOSTS Welcome Letter from Michael..
    [Show full text]
  • I. Al Li Eii Swiss Legal Culture
    Marc Thommen Introduction to Swiss Law Edited by Daniel Hürlimann und Marc Thommen Volume 2 Marc Thommen Introduction to Swiss Law Editor: Prof. Dr. iur. Marc Thommen Zurich, Switzerland This work has been published as a graduate textbook in the book series sui generis, edited by Daniel Hürlimann and Marc Thommen (ISSN 2569-6629 Print, ISSN 2625-2910 Online). The German National Library (Deutsche Nationalbibliothek) lists this work in the Deutsche Nationalbibliografie; detailed bibliographic data is available in the internet via http://dnb.d-nb.de. © 2018 Prof. Dr. Marc Thommen, Zurich (Switzerland) and the authors of the respective chapters. This work has been published under a Creative Commons license as Open Access which requires only the attribution of the authors when being reused. License type: CC-BY 4.0 – more information: http://creativecommons.org/licenses/by/4.0/ DOI:10.24921/2018.94115924 Cover image credits: "5014 Gretzenbach" from the book Heimatland © 2018 Julian Salinas and Ursula Sprecher (http://www.juliansalinas.ch). Cover design: © 2018 Egbert Clement The font used for typesetting has been licensed under a SIL Open Font License, v 1.1. Printed in Germany and the Netherlands on acid-free paper with FSC certificate. The present work has been carefully prepared. Nevertheless, the authors and the publisher assume no liability for the accuracy of information and instructions as well as for any misprints. Lectorate: Chrissie Symington, Martina Jaussi Print and digital edition produced and published by: Carl Grossmann Publishers, Berlin, Bern www.carlgrossmann.com ISBN: 978-3-941159-23-5 (printed edition, paperback) ISBN: 978-3-941159-26-6 (printed edition, hardbound with jacket) ISBN: 978-3-941159-24-2 (e-Book, Open Access) v Preface A man picks an apple from a tree behind a bee house in Gretzenbach, a small village between Olten and Aarau.
    [Show full text]