The OECD minimum tax rate of 15% for large companies should wait, according to the senate commission for economic affairs and taxation.
The senate commission wants the government to delay the implementation of a minimum tax rate of 15% given the lack of progress in other countries.
On June 18, the Swiss voted in favour of new rules on the profits of groups with sales in excess of €750 million. Preparations are now underway in Switzerland for implementation.
Since the vote, the OECD (Organisation for Economic Co-operation and Development) has adapted its guidelines. In addition, it is likely that fewer countries than initially planned will introduce minimum taxation on January 1, 2024, the OECD said in a press release on Friday. ...