On April 7, 2026, the FTA provided information regarding the application of the administrative guidance on Article 9.1 of the GloBE Model Rules dated January 13, in connection with two identical motions that had been adopted, as part of the minimum taxation of large multinational enterprise groups.
The FTA states that the administrative guideline and the grace period limitation set forth therein apply in accordance with current law and until the Federal Council decides on any amendment to the MindStV.
The practice guidelines are available here.
