Digital economy taxation
Taxation of the profits of international companies needs to be adapted to the digital economy. The Organisation for Economic Co-operation and Development (OECD) is working on proposals in this regard. Switzerland is also involved.
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.
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.
Press releases on the topic
Switzerland and EU sign Amending Protocol to the Agreement on automatic exchange of information in tax matters
On 20 October 2025 in Brussels, Switzerland and the European Union (EU) signed the Amending Protocol to the Agreement on the automatic exchange of financial account information to improve international tax compliance. With the Amending Protocol, the Agreement will be aligned to the amended OECD standard and supplemented with new provisions on administrative assistance for the collection of VAT claims.
Federal Council initiates consultation on automatic exchange of information with eight more partner states
During its meeting on 13 August 2025, the Federal Council initiated the consultation on the introduction of the automatic exchange of financial account information (AEOI) with eight more states. The AEOI with these partner states is scheduled to enter into force on 1 January 2027, with the first exchange of data to take place in 2028. By expanding its AEOI network, Switzerland is reaffirming its commitment to compliance with international standards. The consultation will run until 14 November 2025.
Federal Council adopts dispatch approving the list of 74 partner states for the automatic exchange of information concerning cryptoassets
During its meeting on 6 June 2025, the Federal Council adopted the dispatch on the approval of the introduction of the international automatic exchange of information (AEOI) concerning cryptoassets with the relevant partner states. Entry into force is planned for 2026, with the first exchange of data taking place in 2027.
State Secretariat for International Finance SIF
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