05/2025
Federal Council wants to amend the minimum taxation ordinance
Peter von Burg
At its meeting on April 30, 2025, the Federal Council opened the consultation on an amendment to the Minimum Tax Ordinance (MindStV). The Minimum Tax Ordinance is to be supplemented by the rules on the international reporting obligation (GloBE Information Return, GIR).
The OECD minimum taxation rules (Pillar 2, Global Anti-Base Erosion Model Rules, GloBE) also include a reporting obligation for the groups of companies concerned, the so-called GloBE Information Return (GIR). This is a special tax return that must be submitted by multinational companies. The MindStV is to be supplemented by the provisions relating to the GIR.
The press release is available here.
First publication:
www.taxlawblog.ch
Footnotes / further notes
.
.
Footnotes / further notes:
