Federal Council details implementation of OECD/G20 minimum taxation
Bern, 24.5.2023 - The OECD/G20 minimum taxation for large multinational enterprises is to be implemented in Switzerland with a supplementary tax. On 18 June 2023, the Swiss electorate will vote on the requisite constitutional basis. If this basis is accepted, the Federal Council can temporarily introduce the supplementary tax by means of an ordinance. At its meeting on 24 May 2023, the Federal Council opened the second consultation procedure on this ordinance.