Consultation on OECD/G20 minimum taxation (German only)

The Federal Council wants to implement the OECD/G20 project on the taxation of the digital economy in Switzerland in stages with a constitutional norm and transitional provisions. It decided this at its meeting on 11 March 2022.

"The OECD/G20 project on the taxation of the digital economy poses major challenges for Switzerland. Low taxes as a locational advantage will lose importance. With its implementation, the Federal Council wants to preserve Switzerland's competitiveness as well as jobs and tax revenue for the Confederation, cantons and municipalities." (FDF media release on the consultation)

The following document consists of the Federal Decree on a special taxation of large groups of companies. The explanatory report on this can be found on admin.ch.