03/2025
Supplementary tax: Tax treatment of business units that qualify as permanent establishments
Natalya Ezzaini
On March 18, 2025, the FTA explained the treatment of business units that are considered permanent establishments in a communication on the minimum taxation of multinational enterprise groups.
On March 18, 2025, the FTA explained the treatment of business units that are considered permanent establishments in a communication on the minimum taxation of multinational enterprise groups.
It clarifies the legal classification under Swiss law and highlights the consequences for the tax liability, procedural obligations and liability of these operating sites.
The communication is available here.
First publication:
www.taxlawblog.ch
Footnotes / further notes
.
.
Footnotes / further notes:
