On 24 July 2025, the FTA published a notice stating that the crediting of the residual tax as the relevant tax for Swiss supplementary tax is recognized as part of the minimum taxation of multinational groups of companies.
The residual tax on distributions of a Swiss business unit is to be taken into account by the distributing Swiss business unit as the relevant tax for the calculation of the Swiss supplementary tax.
Further information from this press release is available here.
