Navigation and service


zur Suche

You are here:


The Min­istry fo­cuss­es on is­sues of na­tion­al and in­ter­na­tion­al tax pol­i­cy and is re­spon­si­ble for na­tion­al tax leg­is­la­tion. In ad­di­tion, the Min­istry is re­spon­si­ble for ne­go­ti­at­ing in­ter­na­tion­al agree­ments.

Content-related sites

Fair taxation Global corporate tax reform is on the way

Un­der the aus­pices of the OECD, 131 (as of 5 Ju­ly 2021) coun­tries have reached an agree­ment on fair tax­ing rights and a uni­form min­i­mum cor­po­rate tax rate of at least 15%. This is a gen­uine rev­o­lu­tion in in­ter­na­tion­al tax law. The plan was adopt­ed by the fi­nance min­is­ters of the 20 lead­ing ad­vanced and emerg­ing economies – the G20 – at their most re­cent meet­ing in Venice on 9−10 Ju­ly.


Fair taxation Global minimum tax: frequently asked questions

In these FAQs, we an­swer the top ques­tions on a ma­jor re­form to in­ter­na­tion­al cor­po­rate tax rules.


Fair taxation Measures to increase tax fairness adopted

In March 2021, the fed­er­al cab­i­net ini­ti­at­ed a range of mea­sures to in­crease tax fair­ness. The aim is to elim­i­nate tax havens and com­bat ag­gres­sive tax plan­ning more ef­fec­tive­ly with the help of tar­get­ed in­stru­ments. In ad­di­tion, up­dates to mod­ernise cor­po­ra­tion tax leg­is­la­tion will make fam­i­ly busi­ness­es more com­pet­i­tive.


Content-related sites