Federal Council opens consultation on ordinance on minimum taxation of large corporate groups

Based on a constitutional amendment already under parliamentary discussion (see our article of June 25, 2022), the minimum taxation is to be implemented by means of a regulation until the corresponding formal law has been drafted. The proposed ordinance adopts the "Model Rules" developed by the OECD/G20 by means of a reference to ensure international compatibility. In addition, it specifies in particular the allocation of the cantonal share of the supplementary tax. The associated procedural regulation will be submitted for consultation at a later date.

The complete media release including consultation documents is available here .