Introduction of OECD/G20 minimum tax rate with effect from 1 January 2024
Bern, 22.12.2023 - The OECD/G20 minimum tax rate will be introduced as planned. During its meeting on 22 December 2023, the Federal Council decided to begin levying the supplementary tax in Switzerland from 1 January 2024. This will prevent erosion of the tax base in favour of other countries. The Federal Council will decide on other elements of the OECD/G20 regulatory framework at a later date.