GloBE Country Guide: Switzerland

Summary

Status	Draft
Law	Draft Decree of August 17, 2022, as amended by the updated Draft Decree of May 24, 2023. Draft Constitutional Amendment of December 16, 2022.
Effective Date	Proposed January 1, 2024.
IIR	Yes (2024).
UTPR	Yes (Planned for 2025).
QDMTT	Yes – Included in Draft Decree
Filing Deadlines	Standard
Safe Harbours	Transposed from OECD Guidance

Legislation
General
Differences to Model Rules
Qualifying Domestic Minimum Top-Up Tax
Administration and Filing
Penalties

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Lee Hadnum

Lee is a qualified Chartered Accountant and Chartered Tax Adviser. A former Senior Tax Analyst at Bloomberg Tax, Lee began his career in Ernst & Young's Entrepreneurial Services department and has 20 years of international tax planning experience. Lee's books have been recommended by The Times, The Guardian and The Telegraph.

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