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
IIR international supplementary tax to come into force in 2025
During its meeting on 4 September 2024, the Federal Council decided to bring the income inclusion rule (IIR) into force with effect from 1 January 2025. This international supplementary tax will complement the Swiss supplementary tax (QDMTT) already introduced in 2024. Both tax rules will ensure that tax receipts stay in Switzerland, rather than flowing abroad, and provide legal certainty.
Federal Councillor Karin Keller-Sutter to meet German Minister of Finance, Christian Lindner, in Berlin
On 5 June 2024, Federal Councillor Karin Keller-Sutter will meet the German Minister of Finance, Christian Lindner, in Berlin. The exchange will focus on the state of public finances and the debt brake, as well as international financial market stability and the minimum taxation of multinational enterprises.
Introduction of OECD/G20 minimum tax rate with effect from 1 January 2024
The OECD/G20 minimum tax rate will be introduced as planned. During its meeting on 22 December 2023, the Federal Council decided to begin levying the supplementary tax in Switzerland from 1 January 2024. This will prevent erosion of the tax base in favour of other countries. The Federal Council will decide on other elements of the OECD/G20 regulatory framework at a later date.
Federal Tax Administration FTA
Schweiz - 3003 Bern