GloBE Country Guide: Switzerland


Status Draft
LawDraft Decree of August 17, 2022, as amended by the updated Draft Decree of May 24, 2023.
Draft Constitutional Amendment of December 16, 2022.
Effective DateProposed January 1, 2024.
IIRYes (2024).
UTPRYes (Planned for 2025).
QDMTTYes – Included in Draft Decree
Filing DeadlinesStandard
Safe HarboursTransposed from OECD Guidance

  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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