k-flash audio commentTop-up tax
k-flash audio commentTop-up tax

The case

This concerns 

  • the application of the administrative guidance on Article 9.1 of the Global Anti-Base Erosion Model Rules, adopted on 13 January 2025, and
  • the rules on the temporal application and exercise of elections under the administrative guidance of 5 January 2026 concerning the Side-by-Side Package.

Source: news.admin.ch and news.admin.ch

The commentary

In this context, the Federal Tax Administration (FTA) provides guidance for large multinational enterprise groups in connection with two motions of identical wording. It clarifies that the administrative guidance, including the Grace Period Limitation, must be applied in accordance with current law until the Federal Council decides on any amendments to the OMinT. The FTA also specifies how declarations for top-up tax returns must be made.

The FTA sets also out guidance on the effective date of the new safe harbor rules in the context of the minimum taxation of large multinational enterprise groups. With respect to the applicable accounting standard for the Simplified ETR Safe Harbor, reference is made to Article 9(2) and (3) of the Minimum Taxation Ordinance (OMinT).

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