On August 8, 2023, the FDF published the first report on the expected impact of the implementation of the OECD minimum tax on the individual cantons as well as the planned measures of the individual cantons as of May 31, 2023.
According to the FDF, the report shows that all cantons are concerned with the implementation of the OECD minimum tax and with possible tax and non-tax measures to strengthen location quality.
The cantons AI, BE, GL, JU, OW, VS, ZH are currently not planning any measures. In the cantons BS, SH, SO, it is still open as of the cut-off date of May 31, 2023, which adjustments are to be made. The remaining cantons have already made considerations. However, many cantons are only at the beginning and the considerations are still vague, except for AG, AR, BL, GE, LU, and NE, where laws have already been passed or consultation drafts have been prepared.
It is not possible to extrapolate the revenues from the supplementary tax to Switzerland as a whole due to the different cantonal starting points.
The full media release can be accessed here; the report supplements (responses from the cantons) are available here.
