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.
Unfortunately this content is not available in English.
AS 2024 692
Ordinance on the minimum Taxation of large enterprise groups
(Minimum Taxation Ordinance, MindStV) of 22 December 2023
Modification of 20 November 2024
SR 642.161
Ordinance on the minimum Taxation of large enterprise groups
(Minimum Taxation Ordinance, MindStV) of 22 December 2023
BBl 2022 3216
Federal resolution on a Top-up Tax on large corporate groups (Implementation of the OECD / G20 project on the taxation of large
corporate groups) of 16 December 2022.
The consultation documents and further information are available online at:
Phone numbers (German)
Alain Müller
+41 58 464 74 87
André Schmied
+41 58 469 00 57
Perrine Cailac
+41 58 460 68 26
Federal Tax Administration FTA
Main Division DAS
Eigerstrasse 65
3003 Berne
Last modification 05.01.2026
Phone numbers (German)
Alain Müller
+41 58 464 74 87
André Schmied
+41 58 469 00 57
Perrine Cailac
+41 58 460 68 26
Federal Tax Administration FTA
Main Division DAS
Eigerstrasse 65
3003 Berne
