Digital economy taxation

Brief summary

Digitalisation is changing the economy and many business models. Consequently, the Organisation for Economic Co-operation and Development (OECD) is preparing proposals as to how the taxation of the profits of internationally active companies can be adapted to the new developments in the longer term.

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The project is divided into two pillars:

• Pillar 1 aims to adapt the current international provisions on the tax allocation of large corporate groups' profits (market jurisdiction taxation). In-scope companies are multinational enterprises with global annual turnover above EUR 20 billion and profitability above 10%.
  
  
• Pillar 2 should introduce a minimum tax rate of 15% for internationally active corporate groups that reach the threshold of EUR 750 million in turnover.
  

Switzerland favours long-term, broad-based multilateral solutions rather than a multitude of confusing national measures.

Implementation of the OECD minimum tax rate in Switzerland

Further information on the topic can be found on the website of the State Secretariat for International Finance SIF.

Further information

Media

23.06.2022

Confederation arranges for implementation of OECD minimum tax rate in Switzerland

13.01.2022

Implementation of OECD minimum tax rate by constitutional amendment

08.10.2021

Switzerland calls for legal certainty in the implementation of the key parameters in international corporate taxation

10.07.2021

Federal Councillor Ueli Maurer at meeting of G20 finance ministers in Venice

01.07.2021

Switzerland conditionally supports key parameters for international corporate taxation

Last modification 23.01.2023