Switzerland: Switzerland implementation of OECD/G20 Inclusive Framework for the Taxation of the Digital Economy
Progress
Scope
Timeline of events
Adopted popular vote on supplementary tax to implement OECD minimum tax
On 18 June 2023, the Swiss public voted to accept the Federal Council's proposed supplementary tax to implement the OECD/G20 deal on the taxation of the digital economy. The supplementary tax will apply to large companies with a global turnover of o…
SourceAnnounced federal supplementary tax to implement OECD minimum tax
On 23 June 2022, the Swiss Federal Council proposed a supplementary tax to implement the OECD/G20 deal on the taxation of the digital economy. The supplementary tax would apply to large companies with a global turnover of over EUR 750 million that a…
SourceAnnounced plan to implement the OECD minimum tax rate in Switzerland
On 13 January 2021, the Swiss Federal Council has decided to implement the minimum tax rate agreed as part of the OECD Inclusive Framework for the Taxation of the Digital Economy by means of a constitutional amendment. The parliament, the cantons an…
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