FTA has made the GloBE Information Return (GIR) application available on the federal online portal, allowing companies to register and submit their GIR. The return facilitates information exchange with foreign tax authorities to monitor compliance with the 15% minimum tax under the GloBE model rules, but does not replace top-up tax filings.
The Swiss Federal Tax Administration (FTA) has announced that the GloBE Information Return (GIR) application is now available on the federal government’s online portal. The application allows companies to register for GIR purposes and submit their GloBE Information Return directly to the FTA.
Under the GIR framework, the FTA exchanges information with foreign tax authorities regarding the calculation of minimum taxation and the application of the top-up tax for multinational enterprise groups subject to the GloBE model rules.
The GIR facilitates automatic information exchange between tax authorities, covering details on income, taxes paid, and tax adjustments by jurisdiction, as well as information about the group’s constituent entities. This data allows authorities to assess compliance with the 15% minimum tax required under the GloBE model rules.
Filing the GIR does not replace the requirement to file a top-up tax return, and vice versa. The GIR and the top-up tax return are governed by separate provisions of the Minimum Tax Ordinance.
