| Status | Enacted |
| Law | On April 30, 2025, the Swiss Federal Council issued a proposal to update the Swiss Minimum Tax Ordinance to provide for the OECD provisions relating to the submission of GloBE Information Returns, including the guidance issued in January 2025. The amended Ordinance also updates the application of the OECD Administrative Guidance applied in Switzerland to include the January 2025 OECD Administrative Guidance and the use of the 2023 Consolidated Commentary. On December 22, 2023, the Swiss Federal Council issued an Ordinance to apply a QDMTT from January 1, 2024. On September 4, 2024, the Swiss Federal Council announced the application of the IIR from January 1, 2025. On November 20, 2024, the Swiss Federal Council issued the amended Minimum Tax Ordinance to apply the IIR from January 1, 2025 |
| Effective Date | January 1, 2024. |
| IIR | January 1, 2025 (substantively enacted for IFRS and US GAAP) |
| UTPR | No |
| QDMTT | Yes – January 1, 2024 |
| Filing Deadlines | Standard |
| Safe Harbours | Transposed from OECD Guidance |
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