{"id":100001873,"date":"2020-07-01T16:07:09","date_gmt":"2020-07-01T14:07:09","guid":{"rendered":"https:\/\/swissholdings.ch\/en\/?page_id=100001873"},"modified":"2026-07-09T15:47:20","modified_gmt":"2026-07-09T13:47:20","slug":"taxation","status":"publish","type":"page","link":"https:\/\/swissholdings.ch\/en\/taxation\/","title":{"rendered":"Taxation"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"100001873\" class=\"elementor elementor-100001873\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-30928eb elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"30928eb\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c9027fe\" data-id=\"c9027fe\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fb0b080 elementor-widget__width-initial elementor--h-position-center elementor--v-position-middle elementor-arrows-position-inside elementor-pagination-position-inside elementor-widget elementor-widget-slides\" data-id=\"fb0b080\" data-element_type=\"widget\" data-settings=\"{&quot;navigation&quot;:&quot;both&quot;,&quot;infinite&quot;:&quot;yes&quot;,&quot;transition&quot;:&quot;slide&quot;,&quot;transition_speed&quot;:500}\" data-widget_type=\"slides.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-swiper\">\n\t\t\t\t\t<div class=\"elementor-slides-wrapper elementor-main-swiper swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"Slides\" dir=\"ltr\" data-animation=\"\">\n\t\t\t\t<div class=\"swiper-wrapper elementor-slides\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-repeater-item-bc7115b swiper-slide\" role=\"group\" aria-roledescription=\"slide\"><div class=\"swiper-slide-bg\" role=\"img\"><\/div><a class=\"swiper-slide-inner\" href=\"https:\/\/swissholdings.ch\/updates\/\"><div class=\"swiper-slide-contents\"><div class=\"elementor-slide-heading\">Motions EATC-S \/ EATC-N \"Ensuring legal certainty in the implementation of the OECD minimum taxation <\/div><div class=\"elementor-slide-description\">Motions 25.4392 and 25.4399 call for a time limit on the applica-tion of the OECD guidance of January 15, 2025, regarding Article 9.1 of the GloBE Model Rules. The motions were adopted by both chambers during the winter session and thus referred to the Federal Council. SwissHoldings points out the risk of losing the qualified status for the minimum tax, which would entail signifi-cant risks such as double taxation and increased administrative burdens for affected companies. The consultation draft takes this into account. Therefore, SwissHoldings supports the pro-posed implementation.<\/div><div  class=\"elementor-button elementor-slide-button elementor-size-sm\">Read more<\/div><\/div><\/a><\/div><div class=\"elementor-repeater-item-add1d06 swiper-slide\" role=\"group\" aria-roledescription=\"slide\"><div class=\"swiper-slide-bg\" role=\"img\"><\/div><div class=\"swiper-slide-inner\" ><div class=\"swiper-slide-contents\"><div class=\"elementor-slide-heading\">Motions to Strengthen Switzerland's Attractiveness as a Business Location <\/div><div class=\"elementor-slide-description\">Three motions, each of which was submitted to both chambers, aim to strengthen Switzerland\u2019s attractiveness as a business location. The motions from the two EATCs(25.4393 and 25.4400) as well as a motion by Councillor of States M\u00fchlemann (25.4265) were adopted by both chambers and referred to the Federal Council. The motion M\u00fchlemann (25.4264) was rejected by the National Council. The two Silberschmidt motions (identical to the M\u00fchlemann motions) were adopted by the National Council and are expected to be debated by the EATC-S on August 31. Swiss-Holdings expressly welcomes the motions. In particular, the substance-based tax incentives\u2014which have recently been approved by the OECD as compliant with minimum tax requirements\u2014should be examined more closely.<\/div><div  class=\"elementor-button elementor-slide-button elementor-size-sm\">Read more<\/div><\/div><\/div><\/div><div class=\"elementor-repeater-item-a903697 swiper-slide\" role=\"group\" aria-roledescription=\"slide\"><div class=\"swiper-slide-bg\" role=\"img\"><\/div><a class=\"swiper-slide-inner\" href=\"https:\/\/swissholdings.ch\/updates\/\"><div class=\"swiper-slide-contents\"><div class=\"elementor-slide-heading\">OECD\/G20 project on the Taxation of the Digital Economy <\/div><div class=\"elementor-slide-description\">The OECD\/G20 project on the taxation of the digital economy includes a profit redistribution mechanism (Pillar 1) and the introduction of a 15% global minimum tax for large corporations (Pillar 2). While Pillar 1 remains stalled, Pillar 2 \u2013 the global minimum tax \u2013 has already been implemented by various countries, including Switzerland. In January 2026, the OECD published the so-called \u201cside-by-side\u201d package, which effectively exempts U.S. companies from the OECD minimum tax by recognizing the U.S. system. Among other things, the package also includes OECD-compliant tax relief on labor costs and investments. SwissHold-ings is advocating for Switzerland to take measures as quickly as possible so that it can take advantage of these new opportunities to strengthen its own attractiveness as a business location. <\/div><div  class=\"elementor-button elementor-slide-button elementor-size-sm\">Read more<\/div><\/div><\/a><\/div><div class=\"elementor-repeater-item-c0c8a44 swiper-slide\" role=\"group\" aria-roledescription=\"slide\"><div class=\"swiper-slide-bg\" role=\"img\"><\/div><a class=\"swiper-slide-inner\" href=\"https:\/\/swissholdings.ch\/updates\/\"><div class=\"swiper-slide-contents\"><div class=\"elementor-slide-heading\">Amendment Protocol to the Agreement between Switzerland and the European Union on the Automatic Exchange of Information (AEOI Agreement)<\/div><div class=\"elementor-slide-description\">The automatic exchange of information (AEOI) between Switzerland and the EU is being aligned with the revised OECD Standard through a Protocol of Amendment, while the existing provisions \u2013 in particular Article 9 on withholding tax exemptions between affiliated companies \u2013 remain unchanged. Article 9 is a key loca-tion factor for many internationally active Swiss industrial and service companies when choosing Switzerland as a location for their headquarters, research, development, IP, and financing. The Federal Council published the dispatch on the agreement on June 24, 2026.  SwissHoldings had previously submitted a statement and supports the ratification of the amendment protocol to the AEOI Agreement with the EU. <\/div><div  class=\"elementor-button elementor-slide-button elementor-size-sm\">Read more<\/div><\/div><\/a><\/div><div class=\"elementor-repeater-item-dd8099d swiper-slide\" role=\"group\" aria-roledescription=\"slide\"><div class=\"swiper-slide-bg\" role=\"img\"><\/div><a class=\"swiper-slide-inner\" href=\"https:\/\/swissholdings.ch\/updates\/\"><div class=\"swiper-slide-contents\"><div class=\"elementor-slide-heading\">Double Taxation Agreement<\/div><div class=\"elementor-slide-description\">Double taxation agreements are a central pillar of Switzerland\u2019s international investment policy. They prevent double taxation, provide legal certainty, and facilitate cross-border investment. The treaty with Zimbabwe is currently under parliamentary re-view. SwissHoldings expressly supports the strategic expansion and modernization of the DTA network.<\/div><div  class=\"elementor-button elementor-slide-button elementor-size-sm\">Read more<\/div><\/div><\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\" aria-label=\"Previous slide\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-chevron-left\"><\/i>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\" aria-label=\"Next slide\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-chevron-right\"><\/i>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6ac2d9e elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6ac2d9e\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-6dc48a12\" data-id=\"6dc48a12\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1937d8c8 elementor-widget elementor-widget-html\" data-id=\"1937d8c8\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<a class=\"uthemenlink_steuern\" href=\"https:\/\/swissholdings.ch\/en\/category\/themen\/steuern\/internationales-steuerrecht\/\">\n<div style=\"border-top: 5px solid #7EA195\">\n    \n    <h3 style=\"margin-top: 10px;text-align: center\"> International Tax Law <span style=\"font-size: 25px;margin-left: 10px\"><i class=\"fa fa-angle-right\" style=\"text-align: right\"><\/i><\/span><\/h3>\n    \n<\/div>\n<\/a>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-497c61c1\" data-id=\"497c61c1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4bfa073d elementor-widget elementor-widget-html\" data-id=\"4bfa073d\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<a class=\"uthemenlink_steuern\" href=\"https:\/\/swissholdings.ch\/en\/category\/themen\/steuern\/nationales-steuerrecht\/\">\n<div style=\"border-top: 5px solid #7EA195\">\n    \n    <h3 style=\"margin-top: 10px;text-align: center\">National Tax Law <span style=\"font-size: 25px;margin-left: 10px\"><i class=\"fa fa-angle-right\" style=\"text-align: right\"><\/i><\/span><\/h3>\n    \n<\/div>\n<\/a>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4c348c73 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4c348c73\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-62fcd4a9\" data-id=\"62fcd4a9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-29afad36 elementor-widget elementor-widget-text-editor\" data-id=\"29afad36\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 style=\"text-align: left\">Latest Update in Taxation Department<\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5a473d6b elementor-align-left elementor-widget elementor-widget-button\" data-id=\"5a473d6b\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-xl\" href=\"https:\/\/swissholdings.ch\/wp-content\/uploads\/2026\/07\/20260709_Update_03_2026_TAX_EN.pdf\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-file-pdf\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Update Taxation<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-14a2a80d elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"14a2a80d\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-2c092d0a\" data-id=\"2c092d0a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7bb2374 elementor-widget elementor-widget-posts\" data-id=\"7bb2374\" data-element_type=\"widget\" data-settings=\"{&quot;full_content_row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;1&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"posts.full_content\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-posts-container elementor-posts elementor-posts--skin-full_content elementor-grid\">\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-100002683 post type-post status-publish format-standard hentry category-taxation-video\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t<p><iframe title=\"Steuerliche Auswirkungen Home Office - Teil 1 von 2\" src=\"https:\/\/player.vimeo.com\/video\/574931454?dnt=1&amp;app_id=122963\" width=\"750\" height=\"422\" frameborder=\"0\" allow=\"autoplay; fullscreen; picture-in-picture\" allowfullscreen><\/iframe><\/p>\n\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-2a71fb8a\" data-id=\"2a71fb8a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-43d67fd9 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"43d67fd9\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-xl\" href=\"https:\/\/swissholdings.ch\/en\/videos\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-video\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">More<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1171986c elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1171986c\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-79380b09\" data-id=\"79380b09\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7ffb93e1 elementor-widget elementor-widget-wp-widget-dotorg_blog_list\" data-id=\"7ffb93e1\" data-element_type=\"widget\" data-widget_type=\"wp-widget-dotorg_blog_list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\r\n\t\t\t\t\r\n        \t        \r\n\t\t\t\t<h2 class=\"widget content_widget\"><span><a href=\"https:\/\/swissholdings.ch\/en\/category\/themen\/steuern\/\">Recent<\/a><\/span><\/h2>\r\n\t\t\t\r\n                        \r\n\t\t\t            <div class=\"blogger\">\r\n\t\t\t\r\n                                      \t<div class=\"item small_post tranz p-border post-100005595 post type-post status-publish format-standard hentry category-internationales-steuerrecht category-statements-positions\">\n\n\t\t\t\t\n            \t<div class=\"item_inn tranz\">\n\n                    <div class=\"item_category\"><h4>Statements &amp; Positions<\/h4><\/div> <!--   \r\n\t<p class=\"meta meta_full \">\r\n\t\t<span class=\"post-date\">23. July 2026<\/span>\r\n    <\/p>\r\n-->\n                \t<h2 class=\"posttitle\"><a class=\"link link--forsure\" href=\"https:\/\/swissholdings.ch\/en\/swissholdings-comments-regarding-public-consultation-on-taxation-revisions-to-chapter-vii-of-the-oecd-transfer-pricing-guidelines\/\">SwissHoldings comments regarding public consultation on taxation:  Revisions to Chapter VII of the OECD Transfer Pricing Guidelines<\/a><\/h2>\n\n                    <p class=\"teaser\">We welcome several important features of the Discussion Draft, in particular: In the Introduction Section, a clearer acknowledgement that<span class=\"helip\">...<\/span><\/p>\n\n                \t   \r\n\t<span class=\"meta meta_more \">\r\n    \t\t<a class=\"p-border\" href=\"https:\/\/swissholdings.ch\/en\/swissholdings-comments-regarding-public-consultation-on-taxation-revisions-to-chapter-vii-of-the-oecd-transfer-pricing-guidelines\/\">Read More<\/a>\r\n\r\n    <\/span>\r\n\n\n                <\/div><!-- end .item_inn -->\n\n            <\/div>\n\r\n\t\t\t\r\n                                      \t<div class=\"item small_post tranz p-border post-100005174 post type-post status-publish format-standard has-post-thumbnail hentry category-editorials category-internationales-steuerrecht category-steuern\">\n\n\t\t\t\t\n                    <div class=\"entryhead\">\n\n                        \n                        <div class=\"icon-rating tranz\"><\/div>\n\n                        <div class=\"imgwrap\">\n\n                            <a href=\"https:\/\/swissholdings.ch\/en\/oecd-side-by-side-package\/\">\n                                <img fetchpriority=\"high\" decoding=\"async\" width=\"380\" height=\"301\" src=\"https:\/\/swissholdings.ch\/en\/wp-content\/uploads\/sites\/4\/2026\/01\/Design-ohne-Titel-2-380x301.png\" class=\"standard grayscale grayscale-fade wp-post-image\" alt=\"\" \/>                            <\/a>\n\n                        <\/div>\n\n                    <\/div><!-- end .entryhead -->\n\n                \n            \t<div class=\"item_inn tranz\">\n\n                    <div class=\"item_category\"><h4>Editorials<\/h4><\/div> <!--   \r\n\t<p class=\"meta meta_full \">\r\n\t\t<span class=\"post-date\">7. January 2026<\/span>\r\n    <\/p>\r\n-->\n                \t<h2 class=\"posttitle\"><a class=\"link link--forsure\" href=\"https:\/\/swissholdings.ch\/en\/oecd-side-by-side-package\/\">OECD Publishes Side-by-Side Package and Creates New Opportunities for Switzerland<\/a><\/h2>\n\n                    <p class=\"teaser\">This is an automated translation. With the Side-by-Side package, the OECD is strengthening the minimum taxation while offering new<span class=\"helip\">...<\/span><\/p>\n\n                \t   \r\n\t<span class=\"meta meta_more \">\r\n    \t\t<a class=\"p-border\" href=\"https:\/\/swissholdings.ch\/en\/oecd-side-by-side-package\/\">Read More<\/a>\r\n\r\n    <\/span>\r\n\n\n                <\/div><!-- end .item_inn -->\n\n            <\/div>\n\r\n\t\t\t\r\n                                      \t<div class=\"item small_post tranz p-border post-100005164 post type-post status-publish format-standard has-post-thumbnail hentry category-editorials category-nationales-steuerrecht category-steuern\">\n\n\t\t\t\t\n                    <div class=\"entryhead\">\n\n                        \n                        <div class=\"icon-rating tranz\"><\/div>\n\n                        <div class=\"imgwrap\">\n\n                            <a href=\"https:\/\/swissholdings.ch\/en\/motions-on-oecd-minimum-taxation-pose-significant-risks-for-swiss-companies\/\">\n                                <img decoding=\"async\" width=\"380\" height=\"301\" src=\"https:\/\/swissholdings.ch\/en\/wp-content\/uploads\/sites\/4\/2023\/06\/SoMe-Preview-OECD-Editorial-380x301.png\" class=\"standard grayscale grayscale-fade wp-post-image\" alt=\"\" \/>                            <\/a>\n\n                        <\/div>\n\n                    <\/div><!-- end .entryhead -->\n\n                \n            \t<div class=\"item_inn tranz\">\n\n                    <div class=\"item_category\"><h4>Editorials<\/h4><\/div> <!--   \r\n\t<p class=\"meta meta_full \">\r\n\t\t<span class=\"post-date\">18. December 2025<\/span>\r\n    <\/p>\r\n-->\n                \t<h2 class=\"posttitle\"><a class=\"link link--forsure\" href=\"https:\/\/swissholdings.ch\/en\/motions-on-oecd-minimum-taxation-pose-significant-risks-for-swiss-companies\/\">Motions on OECD Minimum Taxation Pose Significant Risks for Swiss Companies<\/a><\/h2>\n\n                    <p class=\"teaser\">The Council of States has approved the motion on \u201cLegal certainty in the implementation of the OECD minimum tax,\u201d after the National<span class=\"helip\">...<\/span><\/p>\n\n                \t   \r\n\t<span class=\"meta meta_more \">\r\n    \t\t<a class=\"p-border\" href=\"https:\/\/swissholdings.ch\/en\/motions-on-oecd-minimum-taxation-pose-significant-risks-for-swiss-companies\/\">Read More<\/a>\r\n\r\n    <\/span>\r\n\n\n                <\/div><!-- end .item_inn -->\n\n            <\/div>\n\r\n\t\t\t\r\n                                      \t<div class=\"item small_post tranz p-border post-100004789 post type-post status-publish format-standard hentry category-editorials category-steuern\">\n\n\t\t\t\t\n            \t<div class=\"item_inn tranz\">\n\n                    <div class=\"item_category\"><h4>Editorials<\/h4><\/div> <!--   \r\n\t<p class=\"meta meta_full \">\r\n\t\t<span class=\"post-date\">16. May 2025<\/span>\r\n    <\/p>\r\n-->\n                \t<h2 class=\"posttitle\"><a class=\"link link--forsure\" href=\"https:\/\/swissholdings.ch\/en\/oecd-minimum-tax-how-donald-trump-is-rewriting-the-global-tax-architecture-and-how-europe-can-respond\/\">OECD Minimum Tax: How Donald Trump Is Rewriting the Global Tax Architecture \u2013 and How Europe Can Respond<\/a><\/h2>\n\n                    <p class=\"teaser\">The United States under President Trump is taking a step back from the consensus on the OECD minimum tax and is pursuing its own rules.<span class=\"helip\">...<\/span><\/p>\n\n                \t   \r\n\t<span class=\"meta meta_more \">\r\n    \t\t<a class=\"p-border\" href=\"https:\/\/swissholdings.ch\/en\/oecd-minimum-tax-how-donald-trump-is-rewriting-the-global-tax-architecture-and-how-europe-can-respond\/\">Read More<\/a>\r\n\r\n    <\/span>\r\n\n\n                <\/div><!-- end .item_inn -->\n\n            <\/div>\n\r\n\t\t\t\r\n                                      \t<div class=\"item small_post tranz p-border post-100004473 post type-post status-publish format-standard has-post-thumbnail hentry category-editorials category-internationales-steuerrecht\">\n\n\t\t\t\t\n                    <div class=\"entryhead\">\n\n                        \n                        <div class=\"icon-rating tranz\"><\/div>\n\n                        <div class=\"imgwrap\">\n\n                            <a href=\"https:\/\/swissholdings.ch\/en\/underrated-but-indispensable-for-international-business-double-taxation-agreements\/\">\n                                <img decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/swissholdings.ch\/en\/wp-content\/uploads\/sites\/4\/2024\/10\/DALL\u00b7E-2024-09-25-16.22.37-A-simpler-more-toned-down-image-representing-double-taxation-agreements-DTAs-resembling-a-photograph.-It-should-feature.jpeg\" class=\"standard grayscale grayscale-fade wp-post-image\" alt=\"\" srcset=\"https:\/\/swissholdings.ch\/en\/wp-content\/uploads\/sites\/4\/2024\/10\/DALL\u00b7E-2024-09-25-16.22.37-A-simpler-more-toned-down-image-representing-double-taxation-agreements-DTAs-resembling-a-photograph.-It-should-feature.jpeg 300w, https:\/\/swissholdings.ch\/en\/wp-content\/uploads\/sites\/4\/2024\/10\/DALL\u00b7E-2024-09-25-16.22.37-A-simpler-more-toned-down-image-representing-double-taxation-agreements-DTAs-resembling-a-photograph.-It-should-feature-150x150.jpeg 150w, https:\/\/swissholdings.ch\/en\/wp-content\/uploads\/sites\/4\/2024\/10\/DALL\u00b7E-2024-09-25-16.22.37-A-simpler-more-toned-down-image-representing-double-taxation-agreements-DTAs-resembling-a-photograph.-It-should-feature-60x60.jpeg 60w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>                            <\/a>\n\n                        <\/div>\n\n                    <\/div><!-- end .entryhead -->\n\n                \n            \t<div class=\"item_inn tranz\">\n\n                    <div class=\"item_category\"><h4>Editorials<\/h4><\/div> <!--   \r\n\t<p class=\"meta meta_full \">\r\n\t\t<span class=\"post-date\">25. September 2024<\/span>\r\n    <\/p>\r\n-->\n                \t<h2 class=\"posttitle\"><a class=\"link link--forsure\" href=\"https:\/\/swissholdings.ch\/en\/underrated-but-indispensable-for-international-business-double-taxation-agreements\/\">Underrated, but indispensable for international business: Double  Taxation Agreements<\/a><\/h2>\n\n                    <p class=\"teaser\">Switzerland has currently signed double taxation agreements with over 100 countries. This network is constantly being renewed and expanded.<span class=\"helip\">...<\/span><\/p>\n\n                \t   \r\n\t<span class=\"meta meta_more \">\r\n    \t\t<a class=\"p-border\" href=\"https:\/\/swissholdings.ch\/en\/underrated-but-indispensable-for-international-business-double-taxation-agreements\/\">Read More<\/a>\r\n\r\n    <\/span>\r\n\n\n                <\/div><!-- end .item_inn -->\n\n            <\/div>\n\r\n\t\t\t\r\n                                      \t<div class=\"item small_post tranz p-border post-100004416 post type-post status-publish format-standard has-post-thumbnail hentry category-medienmitteilungen category-steuern\">\n\n\t\t\t\t\n                    <div class=\"entryhead\">\n\n                        \n                        <div class=\"icon-rating tranz\"><\/div>\n\n                        <div class=\"imgwrap\">\n\n                            <a href=\"https:\/\/swissholdings.ch\/en\/press-release-tax-talks-2024\/\">\n                                <img loading=\"lazy\" decoding=\"async\" width=\"380\" height=\"301\" src=\"https:\/\/swissholdings.ch\/en\/wp-content\/uploads\/sites\/4\/2024\/09\/IMG_8467-scaled-380x301.jpg\" class=\"standard grayscale grayscale-fade wp-post-image\" alt=\"\" \/>                            <\/a>\n\n                        <\/div>\n\n                    <\/div><!-- end .entryhead -->\n\n                \n            \t<div class=\"item_inn tranz\">\n\n                    <div class=\"item_category\"><h4>Press releases<\/h4><\/div> <!--   \r\n\t<p class=\"meta meta_full \">\r\n\t\t<span class=\"post-date\">4. September 2024<\/span>\r\n    <\/p>\r\n-->\n                \t<h2 class=\"posttitle\"><a class=\"link link--forsure\" href=\"https:\/\/swissholdings.ch\/en\/press-release-tax-talks-2024\/\">Tax Talks 2024: The minimum tax changes the competition between locations in the long term &#8211; what does this mean for Switzerland?<\/a><\/h2>\n\n                    <p class=\"teaser\">The OECD minimum taxation should ensure that multinational companies pay at least 15% tax on their profits.\u00a0In Europe, implementation is<span class=\"helip\">...<\/span><\/p>\n\n                \t   \r\n\t<span class=\"meta meta_more \">\r\n    \t\t<a class=\"p-border\" href=\"https:\/\/swissholdings.ch\/en\/press-release-tax-talks-2024\/\">Read More<\/a>\r\n\r\n    <\/span>\r\n\n\n                <\/div><!-- end .item_inn -->\n\n            <\/div>\n\r\n\t\t\t\t\t\t<\/div>\r\n\t\t\t<div class=\"clearfix\"><\/div>\r\n\t\t\r\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e71e03 elementor-align-right elementor-widget elementor-widget-button\" data-id=\"2e71e03\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/swissholdings.ch\/en\/category\/themen\/steuern\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-angle-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">See all<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b4c2e74 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b4c2e74\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4d6d3474\" data-id=\"4d6d3474\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-62c1121e elementor-widget elementor-widget-heading\" data-id=\"62c1121e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Contact<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-42bfc413 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"42bfc413\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-18cc1fa0\" data-id=\"18cc1fa0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6913bdff elementor-widget elementor-widget-image\" data-id=\"6913bdff\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"500\" height=\"500\" src=\"https:\/\/swissholdings.ch\/en\/wp-content\/uploads\/sites\/4\/2024\/10\/Hess_Martin_Rund.png\" class=\"attachment-large size-large wp-image-100004492\" alt=\"\" srcset=\"https:\/\/swissholdings.ch\/en\/wp-content\/uploads\/sites\/4\/2024\/10\/Hess_Martin_Rund.png 500w, https:\/\/swissholdings.ch\/en\/wp-content\/uploads\/sites\/4\/2024\/10\/Hess_Martin_Rund-300x300.png 300w, https:\/\/swissholdings.ch\/en\/wp-content\/uploads\/sites\/4\/2024\/10\/Hess_Martin_Rund-150x150.png 150w, https:\/\/swissholdings.ch\/en\/wp-content\/uploads\/sites\/4\/2024\/10\/Hess_Martin_Rund-60x60.png 60w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-b790cc8\" data-id=\"b790cc8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6801e222 elementor-widget elementor-widget-text-editor\" data-id=\"6801e222\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 style=\"margin: 0\">Martin Hess<\/h3><p>Head Tax Policy, Member of the Executive Committee<\/p><p>+41 31 356 68 61<br \/><a href=\"mailto:martin.hess@swissholdings.ch\">martin.hess@swissholdings.ch<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-795c5a6c\" data-id=\"795c5a6c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-29dc5812 elementor-widget elementor-widget-image\" data-id=\"29dc5812\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"500\" height=\"500\" src=\"https:\/\/swissholdings.ch\/en\/wp-content\/uploads\/sites\/4\/2024\/10\/Antal_Claudiu_Rund.png\" class=\"attachment-large size-large wp-image-100004490\" alt=\"\" srcset=\"https:\/\/swissholdings.ch\/en\/wp-content\/uploads\/sites\/4\/2024\/10\/Antal_Claudiu_Rund.png 500w, https:\/\/swissholdings.ch\/en\/wp-content\/uploads\/sites\/4\/2024\/10\/Antal_Claudiu_Rund-300x300.png 300w, https:\/\/swissholdings.ch\/en\/wp-content\/uploads\/sites\/4\/2024\/10\/Antal_Claudiu_Rund-150x150.png 150w, https:\/\/swissholdings.ch\/en\/wp-content\/uploads\/sites\/4\/2024\/10\/Antal_Claudiu_Rund-60x60.png 60w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-7e387fbc\" data-id=\"7e387fbc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5d86e0c elementor-widget elementor-widget-text-editor\" data-id=\"5d86e0c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 style=\"margin: 0\">Claudiu Antal<\/h3><p>Deputy Head Tax Policy<\/p><p>+41 31 356 68 69<br \/><a href=\"mailto:claudiu.antal@swissholdings.ch\">claudiu.antal@swissholdings.ch<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Motions EATC-S \/ EATC-N &#8220;Ensuring legal certainty in the implementation of the OECD minimum taxation Motions 25.4392 and 25.4399 call for a time limit on the applica-tion of the OECD guidance of January 15, 2025, regarding Article 9.1 of the GloBE Model Rules. The motions were adopted by both chambers during the winter session and &hellip;<\/p>\n","protected":false},"author":2,"featured_media":100002065,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-100001873","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Taxation - Swissholdings EN<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/swissholdings.ch\/en\/taxation\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxation - Swissholdings EN\" \/>\n<meta property=\"og:description\" content=\"Motions EATC-S \/ EATC-N &#8220;Ensuring legal certainty in the implementation of the OECD minimum taxation Motions 25.4392 and 25.4399 call for a time limit on the applica-tion of the OECD guidance of January 15, 2025, regarding Article 9.1 of the GloBE Model Rules. 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