Commission wants to have the OECD minimum tax postponed
Published: Friday, Nov 10th 2023, 12:00
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The Economic Affairs Committee of the Council of States (WAK-S) recommends that the Federal Council examine whether the implementation of the OECD minimum tax should be postponed. It is becoming apparent that fewer countries than expected are likely to introduce one by the beginning of 2024.
In addition, the OECD has adapted the guidelines since the referendum on June 18, the WAK-S announced on Friday after its meeting. This "changed starting position" should be "taken into account in the interests of companies in Switzerland". The committee therefore recommended that the Federal Council consider postponing the entry into force of the minimum taxation for one year for the time being.
In the global fight against tax havens, 140 countries agreed to tax large corporations globally at a minimum rate of 15 percent. The people and cantons supported a corresponding constitutional amendment in the summer with a large majority of 78.5 percent. This would have allowed the tax to be implemented at the beginning of 2024. Work on this is currently underway in all cantons.
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