SwissHoldings comments on the Federal Council’s draft ordinance published on May 24, 2023 on the minimum taxation of large corporate groups (Minimum Taxation Ordinance, MindStV) as part of the implementation of the OECD/G20 project on the taxation of the digital economy.
In general, the association supports the draft ordinance in large parts and would only like to see selective improvements. In addition, due to unexpected developments at OECD-level and the resulting behaviour of important market countries, the Federal Council is encouraged to consider postponing the introduction of the minimum tax until the beginning of 2025.
More information on this and amendments to individual provisions of the ordinance can be found here.
