Switzerland & Pillar Two webinar

Decode the Pillar Two implications of Swiss Fact Patterns

Teams

Monday 16 June 2025

16:00 - 17:00

The Swiss Minimum Tax has been in effect in Switzerland since 1 January 2024. While the focus of the affected company groups in recent months has primarily been on providing the necessary data, tax technical questions arise in connection with proper documentation of election, GloBE Income and Adjusted Covered Taxes while preparing the first tax return. Typical Swiss tax nuances raise questions regarding the treatment under the Swiss Domestic Minimum Tax in line with Pillar Two.

We are pleased to invite you to our upcoming webinar on Monday, 16 June 2025 on the treatment of Swiss specific fact patterns under Pillar Two. This webinar aims to provide tax professionals from Switzerland and abroad with valuable insights on some “hot topics” from a Swiss perspective. Our Pillar Two experts address the following topics and share practical solutions:

Participation (e.g., Swiss participation relief, equity gain or loss inclusion election);
Swiss tax losses and their treatment under Pillar Two;
Permanent establishments in Switzerland and abroad;
Common temporary differences in Switzerland (e.g. lump-sum provision);
Transfer pricing (e.g., transfer price adjustments, Swiss safe harbour rules);
Covered Taxes (e.g., non-recoverable foreign withholding taxes)

Please fill in the form below to register.

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Switzerland & Pillar Two webinar

Decode the Pillar Two implications of Swiss Fact Patterns

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