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Switzerland: Clarifications on GIR filing and notification requirements

For fiscal year 2024, GIR is due June 30, 2026.

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February 13, 2026

The Federal Council in December 2025 amended the minimum tax ordinance (MTO) to include a GloBE information return (GIR) filing requirement for each Swiss constituent entity (CE), unless another Swiss CE has already filed a GIR on that dedicated digital platform or another non-Swiss CE has already filed a GIR with a jurisdiction with which the respective exchange relationship under the GIR-MCAA has been activated.

If filed in another jurisdiction, a notification must be submitted to inform the Swiss tax authorities on the identity and location of the entity submitting the GIR on behalf of other group members. Such notification is to be made within the same deadline as for the GIR.

The GIR is to be submitted on a dedicated digital platform on the federal government’s ePortal to be operated by the Federal Tax Administration. For fiscal year 2024, the GIR is due June 30, 2026.

Read a February 2026 report prepared by KPMG’s EU Tax Centre

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