On 18 June 2023, the Swiss electorate voted in a public referendum in favor of a constitutional amendment to implement the global minimum tax. After the vote, the focus now shifts to its technical implementation. MNEs now have the required certainty to proceed with their preparations and planning for Pillar 2.
Kilian Perroulaz advises on the legal aspects of mergers and acquisitions in the Firm's Zurich office. He frequently works on matters involving corporate restructuring, tax planning, as well as general tax law for corporate and international clients.