The Federal Council decided to implement the minimum tax rate for certain companies agreed by the OECD and G20 member states by means of a constitutional amendment.
In October 2021, the Organisation for Economic Co-operation and Development (OECD) published key parameters for the future taxation of large, multinational companies. A minimum tax rate of 15% for multinational companies with turnover of more than EUR 750 million has been agreed by 137 countries.
The Federal Council decided to implement the minimum tax rate agreed by the OECD and G20 member states by means of a constitutional amendment. Based on that decision, a temporary ordinance should ensure that the minimum tax rate can come into force on 1 January 2024. The law will be enacted subsequently in the conventional manner.
Factsheet: Implementation of the OECD minimum tax rate in Switzerland (PDF, 294 kB, 13.01.2022)Content and status of the OECD/G20 project
Last modification 13.01.2022