Switzerland calls for legal certainty in the implementation of the key parameters in international corporate taxation

Bern, 08.10.2021 - On 8 October 2021, the Inclusive Framework of the OECD, in which 140 member countries including Switzerland participate, specified the July 2021 key parameters for the future taxation of large, internationally active companies. Switzerland demands that the interests of small, robust economies are taken into account in the implementation, and that legal certainty is established for the companies concerned.

The Inclusive Framework of the OECD published the initial key parameters at the beginning of July 2021. Since then, important points have been clarified for Switzerland: the new taxing rights for market jurisdictions are moderate, and unilateral digital taxes are to be abolished with binding effect. The global minimum tax rate is to be set at 15%. Furthermore, the minimum taxation rules are to be introduced in stages. This measure benefits countries like Switzerland with a comparatively long legislative process.

Other points of importance for Switzerland are still open and to be detailed in the coming months. In this context, Switzerland is committed to rules that foster innovation and prosperity, that are applied uniformly worldwide and that are subject to a dispute settlement mechanism. The aim is to create legal certainty for the companies concerned. Switzerland – like other countries – is critical of the OECD's timetable, as it does not yet sufficiently respect national legislative processes. It will not be possible for Switzerland to introduce the new rules by 2023, as envisaged by the OECD. Federal Councillor Ueli Maurer emphasised this once again at the OECD Ministerial Council Meeting in Paris on 5 and 6 October 2021.

In parallel with the ongoing work of the OECD, the Federal Department of Finance, in close collaboration with other Departments and the involvement of the cantons, cities, businesses and academia, will, by the first quarter of 2022, draw up internationally accepted proposals for the Federal Council that will continue to offer businesses the best possible framework conditions for sustainable growth.

Address for enquiries

Peter Minder, Head of Communications
Federal Department of Finance FDF
Tel. +41 79 437 73 61,


Federal Department of Finance

State Secretariat for International Financial Matters