瑞士聯邦委員會決定自2025年1月1日起實施國際所得涵蓋原則（IIR），以補充2024年已推出的瑞士補充稅。這兩項稅收原則都支持在瑞士實施OECD/G20 最低15%的營業稅。它們透過應用低稅利潤原則來防止其他司法管轄區對外國利潤徵稅。絕大多數歐盟成員國以及澳洲、加拿大和英國都計劃從2025年起實施低稅利潤原則。不過，瑞士決定暫時不實施。
SWITZERLAND: Pillar Two implementation will apply IIR instead of undertaxed profits rule
The Swiss Federal Council has decided to bring the international income inclusion rule (IIR) into force with effect from 1 January 2025, complementing the Swiss supplementary tax already introduced in 2024. Both tax rules support implementation of the OECD/G20 minimum 15 per cent business tax rate in Switzerland. They prevent other jurisdictions taxing foreign profits by applying the undertaxed profits rule. The vast majority of EU Member States, as well as Australia, Canada and the UK, are planning to apply the undertaxed profits rule from 2025 onwards. However, Switzerland has decided not to bring it into force for the time being.
Sources:
Swiss Federal Council
EY