Tax policy in upheaval: Switzerland in the context of global tax trends

In the following position paper we look at the issues surrounding tax in Switzerland. Amongst other things, our EY subject matter specialists scrutinize the implementation of BEPS 2.0 (Pillar Two) and the consequences for Switzerland.

EY real-estate spotlight 2024 cover image

Authors: 
Roger Krapf

Publication: 
15 July 2024

Languages: 
English, German, French

Number of pages: 
20

Document type: 
Paper

Key propositions we will explore:

  1. The hoped-for level playing field of BEPS 2.0 will not be achieved and the global “tax harmonization” sought will increase subsidy competition between locations.
  2. The trend towards ever more international tax regulation is not about to stop.
  3. The paper also discusses VAT in Switzerland, where further increases are to be expected for various reasons.

Please fill out the form to receive the EY position paper on BEPS 2.0 and value-added tax in English, German and French.

EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Limited, each of which is a separate legal entity. Ernst & Young Limited is a Swiss company with registered seats in Switzerland providing services to clients in Switzerland.