Phishing emails purporting to be from the Federal Tax Administration (FTA) are currently in circulation. These claim to contain an official notification regarding a refund. Please ignore these emails, do not click on any links they contain, do not disclose any personal data and delete these emails. Further measures can be found on the website of the Federal Office for Cyber Security.

Further information can be found here:
Federal Office for Cyber Security

OECD publications

Here you will find links to the OECD publications.

GloBE Model Rules (English, German, French)
Commentary to the GloBE Model Rules, First Edition (English, German)
Consolidated Commentary to the GloBE Model Rules (2025) (English)
Consolidated Commentary to the GloBE Model Rules (2023) (English)
Approved Administrative Guidance (Englisch)
- Tax Challenges Arising from the Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two), Side-by-Side Package: Inclusive Framework on BEPS
- Central Record of Legislation with Transitional Qualified Status
  Administrative Guidance on the Global Anti-Base Erosion Model Rules (Pillar Two), Central Record of Legislation with Transitional Qualified Status
  Articles 8.1.4 and 8.1.5 of the GoBE Rules
  Administrative Guidance on Article 8.1.4 and 8.1.5 of the Global Anti-Base Erosion Model Rules (January 2025)
  Article 9.1 of the GloBE Rules
  Administrative Guidance on Article 9.1 of the Global Anti-Base Erosion Model Rules
- Administrative Guidance from June 2024
- Administrative Guidance from December 2023
- Administrative Guidance from July 2023
- Administrative Guidance from February 2023

GloBE Information Return (English)
Safe harbours and penalty relief (English)
Illustrative examples (English)
Implementation Handbook (English, French)

Contact

If you have any questions, please contact us using the contact form.

Federal Tax Administration FTA
Main Division DAS
Eigerstrasse 65
3003 Berne