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OECD minimum tax (Pillar 2) – Implementation in Switzerland
On 01 January 2025, the next phase of the OECD minimum taxation entered into force in Switzerland. With the mandatory electronic registration via the new OMTax platform, a new era of tax compliance has begun for affected corporate groups. As a result, questions regarding the correct identification of the responsible group entity and potential additional burdens from top-up taxes are coming into focus.
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