Published on 20 March 2026

GloBE Information Return (GIR)

With the exchange of the GloBE Information Return (GIR), Switzerland enables multinational enterprise groups (MNE Groups) concerned to use a central filing mechanism and supports the correct implementation of the OECD Global Minimum Tax (Pillar 2).

The GIR is a standardized return used to enable automatic exchange of information about the implementation of the GloBE (Global Anti-Base Erosion) rules. The GIR contains general information about the MNE Group, as well as jurisdiction‑specific information on applicable safe‑harbour rules and detailed GloBE calculations.

• Who is affected?

  The GIR affects MNE Groups with consolidated annual turnover of at least EUR 750 million. In principle, each constituent entity of an MNE Group must file a GIR with the tax authority of the jurisdiction in which it is located (“local filing”). Local filing is not required if the GIR is centrally filed with the competent authority (in Switzerland the Federal Tax Administration; FTA) and then transmitted via information exchange to the partner jurisdictions where the MNE Group has constituent entities (“central filing”). Data is exchanged with competent authorities in partner jurisdictions based on the dissemination approach set out in the multilateral competent authority agreement and is not publicly accessible.

• Legal basis for central reporting

  The exchange of the GIR is based on

  • the Multilateral Convention on Mutual Administrative Assistance in Tax Matters (SR 0.652.1 ), which forms the basis for automatic exchange of information
  • the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA; SR 0.653.3), which regulates the modalities of the information exchange, and
  • the Ordinance on the minimum Taxation of large enterprise groups (SR 642.161), which lays down the national implementation provisions.

  The GIR MCAA has been provisionally applied since 1 January 2026 and is expected to be ratified in mid-2026 following final approval. This means that, for the first time, MNE Groups will be able to file a GIR with the FTA for the 2024 fiscal year.

• Signatories and exchange relationships

  Switzerland intends to establish the broadest possible exchange network so that affected MNE Groups do not have to file the GIR individually in each jurisdictions in which they operate (see local filing above). Potential partner jurisdictions are

  • all OECD/G20 Inclusive Framework on BEPS members  that are signatories to the GIR MCAA
  • as well as other signatories to the GIR MCAA.

  The current list of signatories to the GIR MCAA can be viewed on the following OECD website. Until further notice, this list provides the relevant overview of jurisdictions with which Switzerland intends to exchange GIRs.

  The list of activated exchange relationships can be accessed at the following link.

• How to proceed?

  The Federal Tax Administration (FTA) is responsible for implementing the exchange of information.

• Additional links

  OECD: Pillar Two