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GloBE Country Guide: Switzerland

Summary

Status Draft
LawDraft Decree of August 17, 2022.
Draft Constitutional Amendment of December 16, 2022.
Effective DateProposed January 1, 2024.
IIRYes (2024).
UTPRYes (2024).
QDMTTYes – Included in Draft Decree
Filing DeadlinesAwaiting Procedural Decree

Contents
  1. Legislation
  2. General
  3. Differences to Model Rules
  4. Qualifying Domestic Minimum Top-Up Tax
  5. Administration and Filing
  6. Penalties

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