Nearly 80% of Swiss voters have voted to approve the implementation of the Pillar 2 global minimum tax, which was subject to a referendum held on 18 June 2023. The referendum concerned a Federal Decree providing for a constitutional amendment to allow for the implementation of the 15% global minimum tax, which was already approved by the Swiss Parliament in December 2022. Now approved in the referendum, the Swiss Federal Council will implement the global minimum tax in stages, which include…