OECD/G20 minimum taxation: Federal Council opens consultation procedure (German only)

At its meeting on August 17, 2022, the Federal Council opened the consultation on the ordinance on the minimum taxation of large corporate groups.

The Federal Council chooses a step-by-step approach for the implementation of the OECD/G20 project on the taxation of the digital economy. The ordinance temporarily regulates minimum taxation in Switzerland by means of a supplementary tax. This is intended to ensure the minimum taxation of corporate groups with a global turnover in excess of EUR 750 million.

Based on the constitutional amendment (currently under parliamentary discussion), the minimum taxation will be implemented by means of an ordinance until the law is drafted. It adopts the model regulations drawn up by the OECD/G20 by means of a reference in order to ensure the international compatibility of the Swiss regulations. In addition, the ordinance specifies in particular the allocation of the cantonal share of the supplementary tax. The procedural regulation is still being drafted and will therefore be sent out for consultation at a later date.


Bucher Tax AG, tax consultancy, tax advisor, Lucerne
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