At its meeting on October 21, 2026, the Federal Council amended the ordinance on minimum taxation for large corporate groups.
In Motions 25.4392 and 25.4399, Parliament calls for a deviation from the OECD Model Rules on one point. Specifically, this concerns an OECD administrative guideline that specifies how deferred tax assets from the period prior to the introduction of the minimum tax are to be taken into account when calculating the effective tax rate. With the amendment to the ordinance, the guideline will apply in Switzerland only to fiscal years beginning on or after January 1, 2025. The amendment affects only a small number of corporate groups.
The press release is available here.
