GloBE Country Guide: Switzerland

Summary

Status Enacted
LawOn December 22, 2023, the Swiss Federal Council issued an Ordinance to apply a QDMTT from December 31, 2023.
Effective DateJanuary 1, 2024.
IIRNo
UTPRNo
QDMTTYes – January 1, 2024
Filing DeadlinesStandard
Safe HarboursTransposed from OECD Guidance

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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