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
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.
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 Tax Administration FTA
Schweiz - 3003 Bern