Company taxation / BEPS

Switzerland supports international efforts to achieve greater transparency and a level playing field with regard to the taxation of multinationals. As a member of the OECD, it actively participates in the base erosion and profit shifting (BEPS) project and follow-up work.

The final results of the OECD/G20 BEPS project to combat base erosion and profit shifting were adopted in October 2015. Some outcomes are regarded as new minimum standards with which all G20 and OECD member states and member states of the Inclusive Framework on BEPS undertake to comply. Switzerland is implementing the minimum standards from this project.

Alongside the implementation of minimum standards, other work is continuing in relation to the BEPS project:

  • Challenges of the digital economy: work on taxation of the digital economy continues in 2023.

  • Hybrid mismatch arrangements: a working group (Focus Group on Hybrids Implementation) was formed in order to exchange experiences following the implementation of the common approach. A report on Neutralising the Effects of Branch Mismatch Arrangements was published in July 2017.

  • OECD Transfer Pricing Guidelines: an edition of the OECD Transfer Pricing Guidelines that incorporates revisions from the report on Actions 8 to 10 and 13 was published in July 2017. 

  • Collection/analysis of BEPS data and countermeasures: the publicly accessible Corporate Tax Statistics Database was launched in 2019. Since 2020, aggregated and anonymised data from the country-by-country reports (Action 13) is also available.

Last modification 23.12.2022

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