Executive Summary

On 6 May 2026, the Federal Council opened a consultation on amendments to the Ordinance on OECD Minimum Taxation. Two parliamentary motions call for an administrative OECD guideline on deferred tax assets to be applied starting from fiscal year 2025 instead of 2024 as internationally provided. The guideline regulates the consideration of tax assets prior to the introduction of the 15 percent minimum taxation when calculating the effective tax rate. The consultation runs until 14 July 2026; the Federal Council had originally rejected the motions.

Persons

  • No individuals named

Topics

  • Tax policy
  • OECD minimum taxation
  • Corporate taxation
  • International tax standards

Clarus Lead

The one-year delay in guideline application signals a pragmatic course: the Federal Council follows Parliament, although this deviates from internationally coordinated rules. Affected companies experience short-term tax relief, but administrative burden increases – particularly for Swiss entities of multinational groups with EU headquarters. The decision reveals a tension between national flexibility and international regulatory compliance.

Detailed Summary

The OECD minimum taxation of 15 percent has applied in Switzerland since 1 January 2024 and was legitimized by popular vote (2023). The disputed motions 25.4392 and 25.4399 concern an administrative guideline adopted in January 2025. It regulates how deferred tax assets from the prior period (before 2024) flow into the calculation of the effective tax rate. Internationally, the guideline applies retroactively from 2024; however, Parliament calls for application starting in 2025, as fiscal year 2024 was already closed at the time of publication.

The fiscal impact is limited: for the majority of affected companies, there is no effect. For individual firms, Switzerland's supplementary tax (QDMTT) in 2024 can be reduced. However, this relief is often neutralized by international supplementary taxes (IIR) from abroad – such as from EU parent companies. Overall tax burden thus remains unchanged, but declaration requirements abroad increase. Quantification of revenue losses for the federal government is not possible.

Key Points

  • The Federal Council opens consultation on a one-year delay in the OECD minimum taxation guideline application (until 14 July 2026)
  • The deviation from international OECD rules occurs for practical reasons (completed fiscal year 2024)
  • Tax relief for individual companies is offset by foreign taxes; federal revenues decline minimally

Critical Questions

  1. Evidence/Data Quality: What empirical data exist on the actual number of affected companies, and how were the tax relief scenarios modeled?

  2. Conflicts of Interest: Which corporate groups or sectors specifically benefit from the one-year delay, and were lobbying interests considered in the motion's formulation?

  3. Causality/Alternatives: Why was a retroactive correction for 2024 not considered as an alternative instead of completely postponing the guideline?

  4. Feasibility/Risks: What additional administrative costs arise for companies through asynchronous application (Switzerland 2025, abroad 2024), and how is compliance ensured?

  5. Legal Certainty: Is there a risk that OECD member states will criticize Switzerland's deviation as non-compliance and challenge mutual tax credits?

  6. Transparency: Are the motion sponsors (25.4392, 25.4399) and their background disclosed to identify conflicts of interest?

Sources

Primary Source: Federal Council press release on minimum taxation ordinance consultation – https://www.news.admin.ch/de/newnsb/nrZ9akhMobKLcqcwjhA-a

Verification Status: ✓ 06.05.2026

This text was created with the assistance of an AI model. Editorial responsibility: clarus.news | Fact-check: 06.05.2026