Campione d'Italia

Campione d' Italia ( usually short Campione ) is an Italian exclave with 2126 inhabitants ( 31 December 2012), surrounded by the Swiss canton of Ticino, which from the rest of Italy by Lake Lugano, settlements ( Bissone, Caprino ) and mountains ( Sighignola ) on Swiss territory is disconnected.

Geography

Campione is located on the eastern shore of Lake Lugano. It has an area of 2.6 km ² ( 0.9 km ² land and 1.7 km ² area of ​​the lake ); the north- south extent of the area is about 2.45 km. The length of the land border is about 7 km.

History

The special status Campiones goes back to the year 777, when the Lombard ruler pools of Campione in his will bequeathed the territory of the monastery of Sant'Ambrogio in Milan. In whose possession it remained 1020 years long. For centuries, especially from the 12th to the 14th century, Campione was for its artisans, the famous Campionesi known: stonecutters, sculptors, painters, architects and builders, emerged whose works everywhere in northern Italy.

Napoleon raised his arrival in 1797 to all church property and suggested Campione Cisalpine Republic to the newly created while the Ticino in 1798 also raised to the equivalent Swiss canton of peasant lands of Central Switzerland by Napoleon. Napoleon has therefore takes into account the historical circumstances of the Middle Ages when making its decision. Already in 1800 and again during the Congress of Vienna 1814/15 tried the Ticino to achieve the change of Campione in Switzerland. As a bargaining was " the most isolated community in Switzerland ," Indemini offered. Both raids were unsuccessful.

The Lombardy and thus Campione 1861 were part of the Kingdom of Italy. In the same year a border settlement between the Kingdom of Italy and the Swiss Confederation agreed. Previously, the territory of Campione had also includes the opposite coast of San Martino with the part of the post road between Lugano and Melide. Since then, the border is in the middle of the lake. This was built a few years later for the Gotthard railway of importance that came so to lie to Chiasso exclusively on Swiss territory. In return Campione received free access to the Swiss market.

The addition d' Italia was founded in 1933 under Mussolini appended to the name to emphasize the affiliation of the territory to Italy. During this time, the archway was built at the entrance.

Special

Campione is economically strong integrated into Switzerland uses the Swiss franc as the main currency and benefit from special rules for Italians on Swiss territory. The vehicles of the Campionesi, even those of the local police ( polizia Municipale ) had Swiss license plate of the canton of Ticino with the abbreviation TI (Ticino). The municipality pays an annual six -figure sums to Switzerland. Thus, the maintenance of the only access road on Bissone and the use of Swiss hospitals and schools by the residents of Campione are paid.

The telephone network is Swiss, which means that calls from Italy have to start with the area code 004191 and so are international calls. Campione has, similar to the German Büsingen, both a Swiss ( 6911 ) as well as an Italian zip code ( 22060 ). In the years 1944-1952 the city was made ​​even own postage stamps, philatelic great interest aroused (see Postal History and Stamps of Campione d' Italia ).

1917, during the First World War, the first casino was opened in Campione. The ulterior motive was to elicit on "neutral territory" foreign diplomats in a relaxed atmosphere military secrets. Today Campione benefited greatly from his casino, the new building was opened for 82.5 million Swiss francs ( 50 million euros ) on 9 May 2007. It is the largest casino in Europe, designed by the famous Swiss architect Mario Botta. There is in Italy only three other casinos ( in Sanremo, Venice and Aosta). The laws on gambling halls are less stringent than in the rest of Italy or Switzerland in Campione.

The customs status of Campione is particularly interesting. The place does not belong under Article 3, Section 1 of the Central Committee of the customs territory of the European Union, but very well with the EU. On the other hand, there is - in contrast to the Principality of Liechtenstein and Büsingen - no treaty on the integration of Campione the Swiss customs territory. Such was indeed the aim of the Italian side, but which one came off again after it had become clear how difficult the negotiations on the Büsingen Customs Union Agreement. The Enclave is therefore not de jure, but de facto release part of Switzerland. Between Switzerland and Campione there are no customs controls.

In addition to the Italian-speaking Campionesen and a few Swiss people live in the village as a result of movement of persons in the European Union, several hundred German, not least for tax reasons. Among them are or were some celebrities, such as actor Mario Adorf.

Campione as a tax haven

The residents of Campione in Switzerland can work on the same terms as the Swiss. According to the Italian-Swiss double taxation agreement, they do not pay tax at the residence, but in Switzerland to the local records, the income derived. Part of these revenues, the Swiss financial authority to Italy.

For self-employed and freelancers it is something entirely different. Until a few years Campione was highly favored by the Italian tax legislation, but the income of the population, which occurred usually in Swiss francs, was converted into a fixed exchange rate in Lire, a currency that depreciated continuously. Even today, puts the Italian Minister of Economy and Finance every three years for the taxation of profits earned in Swiss francs income an exchange rate fixed, eg 2007 in the amount of EUR 0.52135 per franc. The actual price was at that time 0.64587. The difference is similar to the additional allowance of lying also in the Swiss currency area German enclave Biisingen reflect on the Upper Rhine the higher cost of living of the inhabitants. Moreover, for locally generated income of up to 200,000 francs a standard deduction of 20 %. That being said, however, the same tax laws as everywhere in Italy apply. However, these are very confusing even for Taxman and can change very quickly, sometimes even retroactively. In addition, apart from two small bank branches at the place make the residents of Campione their financial transactions via Swiss banks, which are subject to banking secrecy, and financial center of Lugano is just a few kilometers away. Since the municipality and the province of Como achieve significant revenue from the casino, they should be not particularly interested to strict controls. In practice, this means that even with sophisticated lifestyle effectively only comparatively low taxes are due. That could not remain hidden to the German Federal Tax Office. When moving from Germany to Campione be adhered to, the German exit tax, which essentially means that in Germany remaining assets will be treated the same as when sold and must be taxed accordingly.

Unlike in Switzerland, where a standard VAT rate of 8% applies, in Campione no VAT is calculated. However it can not be claimed back the paid in Switzerland VAT on goods when they are moved to Campione. Conversely, no VAT will be charged on purchases made in Campione crossing the border into Switzerland. The residents of Campione can just like the Swiss paid on goods purchased in the EU, for example in nearby Italy VAT reclaim after exportation from the customs territory of the European Union.

Due to the outstanding budgetary situation of the municipality until 2010 waives the municipal property tax ( imposta Comunale estate, ICI). Apartments in Campione, not least because of the very lovely lakeside very expensive, and due to the Italian tenant laws, there is little rental housing.

Personalities

• Isidoro Bianchi (* July 20, 1581 Campione d' Italia, Milan † December 11, 1662 ), painter

Pictures

Gambling casinos di Campione

Piazza Indipendenza on the border with Switzerland's community Bissone

Waterfront and boat dock