On January 29, 2025, the Federal Council opened the consultation on the approval of the international legal basis for the exchange of information on OECD minimum taxation. The consultation will last until May 8, 2025.
The aim is for the multinational groups concerned to be able to submit their information centrally in one country in future. The countries involved in the exchange of information should also be able to check whether the tax calculations of multinational groups are correct.
In January 2025, the responsible OECD/G20 committee published the multilateral agreement of the competent authorities on the exchange of information on OECD minimum taxation. The first exchange of information under the GloBE agreement is scheduled to take place in 2026.
National implementation will take place in a separate draft law, which is expected to be submitted for consultation in the first half of 2025.
The consultation draft is available here , the federal decree here and the explanatory report here.
