STAF relief measures under the OECD minimum tax (Pillar 2)
On 18 June 2023, Switzerland will vote on the introduction of the OECD minimum tax. This provides for an increase in the profit tax for large corporate groups to at least 15%. Despite the already low income tax burden in the cantons, affected companies with a high level of substance can also in the future benefit from additional STAF tax relief measures. More on this in our client information.
April 2023
