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 practice statements of the FTA and the Swiss Tax Conference (STC).
Contact
Phone numbers (German)
Alain Müller
+41 58 464 74 87
André Schmied
+41 58 469 00 57
Ralph Theiler
+41 58 463 52 27
Federal Tax Administration FTA
Main Division DAS
Eigerstrasse 65
3003 Berne
Last modification 12.08.2025
Contact
Phone numbers (German)
Alain Müller
+41 58 464 74 87
André Schmied
+41 58 469 00 57
Ralph Theiler
+41 58 463 52 27
Federal Tax Administration FTA
Main Division DAS
Eigerstrasse 65
3003 Berne