Technical information Top-up Tax
The technical information includes the regulation, OECD publications and practice statements on minimum taxation.
Legal basis
On this page, you will find the federal decree on the special taxation of large corporate groups, the ordinance on the minimum taxation of large corporate groups, consultation documents and further information.
OECD publications
Here you will find links to the OECD publications.
Official statements
On this page you will find the official statements of the FTA and the Swiss Tax Conference (STC).
Contact
If you have any questions, please contact us using the contact form.
Federal Tax Administration FTA
Main Division DAS
Eigerstrasse 65
3003 Berne