At the media conference on April 24, 2023, Federal Councillor Karin Keller-Sutter presented the arguments for the adoption of the bill concerning the OECD minimum taxation, which was passed by parliament in December 2022. The Federal Council and Parliament want to implement the minimum taxation reform in order to safeguard jobs and tax revenues on the one hand, but also to create stable framework conditions on the other. If Switzerland did not introduce the minimum taxation, other countries could collect the difference between the lower tax and the minimum taxation of 15%. The electorate will vote on the proposal and the accompanying constitutional amendment on June 18, 2023.
Further information is available here.
The Q&A on the implementation of minimum taxation in Switzerland is available here.