Digital economy taxation
Taxation of the profits of international companies needs to be adapted to the digital economy. The Organisation for Economic Co-operation and Development (OECD) is working on proposals in this regard. Switzerland is also involved.
Press releases on the topic
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 Council adopts dispatch on amendment of DTA with Hungary
During its meeting on 20 November 2024, the Federal Council adopted the dispatch on the protocol of amendment to the double taxation agreement (DTA) with Hungary. The protocol implements the OECD's minimum standards from the base erosion and profit shifting (BEPS) project with regard to double taxation agreements.
Federal Councillor Karin Keller-Sutter to meet UK Chancellor of the Exchequer Rachel Reeves in London
On 7 November 2024, Federal Councillor Karin Keller-Sutter will meet the United Kingdom's finance minister, Chancellor of the Exchequer Rachel Reeves, for a working visit. The meeting will focus on multilateral and bilateral financial and tax topics.
State Secretariat for International Finance SIF
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