Kopf oder Zahl

"Switzerland's lowest company taxes". The Lucerne canton has been trying to attract new companies with this unique selling point since 2012; in other words, so many new companies would have to be added that more tax revenue would be generated from less revenue per company. This calculation has not yet worked out in the Lucerne canton. The policy of tight budgets subsequently helps to comb through the services and structures of cantonal expenditure for potential savings. Wherever the legal basis allows, cuts are made:
In the salaries of teachers and state employees, the police, the health insurance, welfare spending, scholarships, culture, and so on.

"More freedom, less government" was the slogan of the neoliberals already in the 1980s. The state should become as lean as possible.
Tax optimisation is the order of the day. The international business community is looking for tax loopholes. The cantons of central Switzerland are at the front of the pack and offer legal gaps for this purpose. Under international pressure from the OECD, certain tax privileges are no longer tolerated. Switzerland is trying to save the Swiss business model for the future, with the "Steuerervorlage 17" (Tax Bill 17).

Trying to make a canton's tax strategy understandable is a challenging goal. The subject is complex and abstract.
" Kopf oder Zahl" (Heads or Tails) shows people from politics and business who take a stand on this from different points of view. They are committed to the quality of life in their canton, to the well-being of their community, to the success of their business.
The canton's austerity measures have led to incomprehension and resistance among those affected. They express their displeasure in creative actions. Not only that, but they also campaign for quality of life.

«"Kopf oder Zahl" (Heads or Tails) is a contribution to the dialogue.

➔ Film in original length

Category: Documentary film
From: Reinhard Manz
Status: In evaluation
Production Year: 2019

Language: Swiss German
Subtitles: German
Duration: 83 min
Format: DCP
Sound: 5.1 Surround


Script and Director
Reinhard Manz

point de vue DOC, Andreas Weber

Simon Weber

Salome Wüllner

Andreas Weber

Dirk Koy

Sound Mixing
Patrick Becker

Lucerne the Film" Association

point de vue DOC, Basel



With financial support from

Crowd Funding Association "Luzern der Film"

Expert Committee for Film and Media Art BS/BL