Implementation of the OECD minimum tax rate in Switzerland
Switzerland introduced the OECD minimum tax rate on 1 January 2024. What are the implications of further implementing the minimum tax rate for the Federal Constitution, the tax system, the federal budget and the companies affected?
Press releases on the topic
Switzerland at 2025 IMF and World Bank Group Spring Meetings and G20 Finance Ministers Meeting in Washington
President Karin Keller-Sutter and Federal Councillor Guy Parmelin will attend the Spring Meetings of the International Monetary Fund (IMF) and the World Bank Group in Washington from 23 to 25 April 2025. A meeting of G20 finance ministers and central bank governors will also take place during the Spring Meetings. The Swiss delegation, which also includes representatives of the Swiss National Bank, will additionally use the event for bilateral talks.
Federal Council adopts dispatch on extending international automatic exchange of information in tax matters
During its meeting on 19 February 2025, the Federal Council submitted to Parliament the dispatch on extending the international automatic exchange of information in tax matters (AEOI). Set to apply from 1 January 2026, the extension concerns the new AEOI concerning cryptoassets and the amendment of the standard for the automatic exchange of financial account information.
Federal Council initiates consultation on exchange of information under the OECD minimum tax
During its meeting on 29 January 2025, the Federal Council initiated the consultation on approving the basis under international law for the exchange of information under the OECD minimum tax. In the future, it should be possible for the multinational enterprise (MNE) groups concerned to submit the information centrally in a single jurisdiction. The implementing jurisdictions should also be able to check whether the tax calculations of MNE groups are correct. The consultation will run until 8 May 2025. This proposal does not address national implementation. The Federal Council is closely monitoring international developments.
Federal Tax Administration FTA
Schweiz - 3003 Bern