Federal Council adopts dispatch on exchange of information regarding OECD minimum tax rate
Berne, 12.09.2025 — During its meeting on 12 September 2025, the Federal Council adopted the dispatch on approving the basis under international law for the exchange of information in relation to the OECD minimum tax rate. In the future, it should be possible for the multinational enterprise (MNE) groups concerned to submit this information centrally in a single jurisdiction. On this basis, the jurisdictions participating in the exchange of information should be able to verify the plausibility of the tax calculations of MNE groups within the framework of the minimum tax rate. This proposal does not address national implementation.