Executive summary

In its session of 12 January 2022, the Swiss Federal Council decided on the basic procedural and material elements of a national implementation of the global minimum tax rate as agreed by 137 of the 141 member jurisdictions in the OECD¹/G20² Inclusive Framework on Base Erosion and Profit Shifting (BEPS), including all OECD, G20 and European Union Member States. Due to the urg…