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Switzerland Issues Notice on Tax Treatment of Permanent Establishments Under Pillar 2 GloBE Rules and Swiss Minimum Tax Ordinance

|Approved Changes|Switzerland
Switzerland

The Swiss Federal Tax Administration has issued Communication-023-E-2025-f of 18 March 2025 on its Communications page concerning the tax treatment of constituent entities that qualify as permanent establishments under the GloBE rules and the Swiss Minimum Tax Ordinance. The communication explains that while permanent establishments are considered distinct constituent entities for minimum tax…

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