Summary

The Swiss Federal Administration has activated the GloBE Information Return (GIR) application in the federal e-portal. The system enables companies to register for GIR purposes with the Federal Tax Administration (ESTV) and to electronically submit the required GIR reports. The availability of this digital solution simplifies compliance processes for internationally active Swiss companies.

Persons

Topics

  • Digital Tax Administration
  • GloBE Compliance
  • E-Government
  • Business Registration

Clarus Lead

The Federal Tax Administration (ESTV) is now providing companies with a dedicated application to fulfill their obligations under the Global Base Erosion (GloBE) Directive. The GIR application in the federal e-portal offers a central platform for registration and reporting. This reduces administrative burden and standardizes the compliance process for affected organizations.

Detailed Summary

The GloBE Information Return (GIR) application marks another step in the digitalization of Swiss tax administration. It was specifically developed to support companies in meeting international tax transparency requirements.

The platform serves two central functions: first, it enables companies to register with the ESTV for GIR purposes, and second, it allows them to submit their GIR reports electronically. This eliminates paper-based processes and manual data transfers. Integration into the federal e-portal ensures security standards and user-friendliness.

The GloBE Directive is part of the OECD initiative to combat profit shifting and tax avoidance by multinational corporations. For Swiss companies with international activities, GIR reporting is increasingly mandatory. The new application significantly simplifies these compliance requirements.

Key Statements

  • The GIR application is available in the federal e-portal as of March 19, 2026
  • Companies can register centrally with the ESTV and submit reports
  • The solution digitalizes and standardizes the GloBE compliance process
  • The system reduces administrative burden for internationally active companies

Critical Questions

  1. Data Quality & Validation: What automated validation mechanisms are integrated into the GIR application to ensure data quality and completeness of submitted reports?

  2. Access & Support: How is it ensured that small and medium-sized enterprises without specialized tax expertise can successfully use the application? Are training or support resources available?

  3. Technical Security: What security standards and encryption protocols protect sensitive tax data in the application, and how is data protection ensured in accordance with Swiss law?

  4. Implementation Timeline: Is the application fully functional, or are phased rollout implementation stages planned? What deadlines apply to companies for initial registration?

  5. Compatibility & Standards: Does the GIR application comply with international exchange standards (e.g., Common Reporting Standard) to enable interoperability with other tax authorities?

  6. Error Handling & Corrections: What processes exist to correct submitted data or make amendments if errors are discovered?

Source Directory

Primary Source: GloBE Information Return (GIR) – News Service Bund

Verification Status: ✓ March 19, 2026

This text was created with the support of an AI model. Editorial Responsibility: clarus.news | Fact-Check: March 19, 2026