Top-up tax: crediting of residual tax as the applicable tax for Swiss supplementary tax
Berne, 24.07.2025 — As part of the minimum taxation of multinational groups of companies, the FTA explains the crediting of residual tax as the applicable tax for Swiss top-up tax. It clarifies that the residual tax on distributions of a Swiss business unit is to be taken into account by the distributing Swiss business unit as the relevant tax for the calculation of the Swiss top-up tax.