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P2Dash: Australia Articles Pillar Two Dashboard: Switzerland Articles
On November 26, 2025, the Swiss Federal Council issued an amendment to the Minimum Tax Ordinance to provide for the OECD GIR provisions, as well as some other small amendments.
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On November 20, 2024, the Swiss Federal Council issued the amended Minimum Tax Ordinance to provide for the IIR from January 1, 2025.
On September 4, 2024, the Swiss Federal Council announced that the Income Inclusion Rule (IIR) will apply from January 1, 2025.
English Translation of Switzerland’s Global Minimum Tax Law
Yesterday, Switzerland issued an updated Draft Decree for the Pillar Two Global Minimum Tax. This follows the previous Draft Decree that was subject to a public consultation.
On August 17, 2022, the Swiss Federal Council issued a draft decree for the implementation of Pillar Two of the OECDs Two Pillar Solution from January 1, 2024. Read our detailed analysis.
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