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.
Press releases on the topic
IIR international supplementary tax to come into force in 2025
During its meeting on 4 September 2024, the Federal Council decided to bring the income inclusion rule (IIR) into force with effect from 1 January 2025. This international supplementary tax will complement the Swiss supplementary tax (QDMTT) already introduced in 2024. Both tax rules will ensure that tax receipts stay in Switzerland, rather than flowing abroad, and provide legal certainty.
Federal Council adopts dispatch on double taxation agreement with Jordan
During its meeting on 21 August 2024, the Federal Council adopted the dispatch on the approval of a double taxation agreement (DTA) with Jordan. The agreement will create legal certainty and favourable conditions for the further development of bilateral economic relations and tax cooperation between the two countries.
Federal Council initiates consultation on determination of partner states for the AEOI concerning cryptoassets
During its meeting on 14 August 2024, the Federal Council initiated the consultation on the determination of partner states for the automatic exchange of information (AEOI) concerning cryptoassets. The Federal Council wants to use the bill to determine from when Switzerland should automatically exchange information on cryptoassets with which partner states. The consultation procedure will close on 15 November 2024.
State Secretariat for International Finance SIF
Bundesgasse 3
Switzerland - 3003 Bern