Beat Baumgartner, Fabio Sonderegger, Julia Ann NiggJune 25, 2026 – A7 Ed. 2/2026
Tax Incentives Under Pillar 2: New Opportunities Based on “Qualified Tax Incentives”?
- International
- Entreprises
Tax incentives are an important element of business location promotion and, particularly in Switzerland, constitute a key pillar of the country’s attractiveness as a business location. The OECD/G20 minimum tax (Pillar 2), the aim is to ensure that multinational corporate groups with revenue of at least EUR 750 million are subject to an effective minimum tax rate of 15% in every jurisdiction. This is leading to a fundamental shift in business location policy. Against this backdrop, the question arises as to the future role of “Qualified Tax Incentives” (QTI) in Switzerland.
