The Swiss Federal Council has announced its decision to bring the Pillar 2 income inclusion rule (IIR) into force with effect from 1 January 2025. The Swiss supplementary tax (QDMTT) has already entered into force from 1 January 2024, while the undertaxed profits rule (UTPR) will not be brought into force for the time being.
---
IIR international supplementary tax to come into force in 2025
Bern, 04.09.2024 - During its meeting on 4 September 2024, the Federal Council decided to bring t…