Large globally active companies will be taxed at a rate of at least 15% in Switzerland in the future. The Swiss government decided on Friday to introduce part of the OECD/G20 tax reform as planned on January 1, 2024.
The rapid implementation will prevent tax revenue from flowing abroad, the Federal Department of Finance (FDF) wrote in a press release.
The minimum taxation will be implemented in Switzerland with an amendment to the ordinance, which provides for the levying of a new supplementary tax in Switzerland. This required an amendment to the constitution. The people and cantons clearly approved this last June in a nationwide vote. After six years, the government must submit a federal law to Parliament. ...