OECD Minimum Tax
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What it is about
Large, internationally active companies should be taxed at a rate of at least 15 percent. This has been agreed by over 130 countries worldwide in an OECD/G20 project. If Switzerland does not adhere to this, other countries can make up for the lack of taxation. The Federal Council wants to prevent the outflow of tax revenue. It has drafted a new constitutional article as the basis for a national implementation of the OECD minimum tax. The aim is to ensure that Swiss companies pay taxes in Switzerland. This will protect them from additional taxation and tax procedures abroad. The tax base remains here. The vote on the constitutional amendment took place on June 18, 2023.
Position of the economy
Safeguarding the tax base in Switzerland
- Through the national implementation of the OECD minimum tax, the tax base remains in Switzerland and does not flow to other countries.
- Swiss companies are protected from additional taxation and complex tax procedures abroad.
Effective implementation of international minimum taxation
- With a new constitutional article, the Federal Council is creating the basis for internationally active companies to pay the required 15 percent tax in Switzerland.
- Switzerland thus complies with the globally agreed rules and prevents other countries from being allowed to make up for a lack of taxation.
Relevant articles
from topic OECD Minimum Tax