Key implementation point
Constitutional referendum required. QDMTT only (IIR/UTPR deferred). Revenue split 75% cantons / 25% federal. Cantonal rate variance is critical.
Implementation detail
- 01 Switzerland implemented Pillar Two via constitutional amendment (referendum) — unique among all enacting jurisdictions.
- 02 Swiss voters approved the constitutional amendment in June 2023 with 78.5% in favour.
- 03 Only QDMTT (Ergänzungssteuer) enacted initially — IIR and UTPR deferred.
- 04 Federal revenue from Ergänzungssteuer: 75% to cantons, 25% federal government.
- 05 Cantonal tax rates vary significantly (Zug ~11%, Geneva ~14%, Zurich ~19.7%) — cantonal-level analysis required.
- 06 Switzerland's QDMTT protects cantonal tax base against IIR by other jurisdictions.
- 07 ESTV (Federal Tax Administration) has published comprehensive Pillar Two guidance.
Enacted legislation
Bundesgesetz über eine Mindestbesteuerung grosser Unternehmensgruppen (MinBestG)
Official sources & further reading
Track Switzerland rules against your live MNE
In Pillar2OS you can pull this jurisdiction's rules directly into your entity structure — automatically calculating top-up positions, flagging QDMTT obligations, and tracking rule changes as they happen across all your operating countries.
See it in the sandbox →