Skip to main content

DossierPublished on 4 September 2024

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

  • 24 April 2025

    PUBLICA’s funded ratio rises further

    The Swiss Federal Pension Fund PUBLICA is publishing its annual report and sustainability report for 2024. At the end of 2024, the collective institution’s funded ratio stood at 104.6%. The investment performance was 5.9%. In responsible investment, efforts to enhance transparency are having an impact.

  • 16 April 2025

    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.

  • 19 February 2025

    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 Tax Administration FTA

Eigerstrasse 65
Schweiz - 3003 Bern