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.

Unfortunately this content is not available in English.

SR 642.161
Ordinance on the minimum Taxation of large enterprise groups (minimum Taxation Ordinance, MindStV) of 22 December 2023

Notes on the regulation

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:

Completed consultations - 2023