OECD minimum tax for enterprises

1. Vaud✓ Yes majority, Yes share 85.7%, Turnout 41%
2. Geneva✓ Yes majority, Yes share 85.6%, Turnout 40%
3. Neuchâtel✓ Yes majority, Yes share 84.7%, Turnout 36%
4. Zug✓ Yes majority, Yes share 82.3%, Turnout 51%
5. Basel-Stadt ½✓ Yes majority, Yes share 81.3%, Turnout 48%
6. Basel-Landschaft ½✓ Yes majority, Yes share 81.3%, Turnout 43%
7. Fribourg✓ Yes majority, Yes share 80.7%, Turnout 38%
8. Jura✓ Yes majority, Yes share 80.0%, Turnout 32%
9. Valais✓ Yes majority, Yes share 79.9%, Turnout 39%
10. Nidwalden ½✓ Yes majority, Yes share 79.5%, Turnout 49%
11. Lucerne✓ Yes majority, Yes share 78.7%, Turnout 42%
12. Solothurn✓ Yes majority, Yes share 78.1%, Turnout 40%
13. Graubünden✓ Yes majority, Yes share 77.7%, Turnout 39%
14. Appenzell Innerrhoden ½✓ Yes majority, Yes share 77.7%, Turnout 37%
15. Obwalden ½✓ Yes majority, Yes share 77.2%, Turnout 49%
16. Aargau✓ Yes majority, Yes share 77.0%, Turnout 41%
17. St. Gallen✓ Yes majority, Yes share 76.7%, Turnout 41%
18. Zurich✓ Yes majority, Yes share 76.6%, Turnout 45%
19. Thurgau✓ Yes majority, Yes share 76.3%, Turnout 42%
20. Schaffhausen✓ Yes majority, Yes share 75.9%, Turnout 63%
21. Ticino✓ Yes majority, Yes share 75.8%, Turnout 39%
22. Appenzell Ausserrhoden ½✓ Yes majority, Yes share 75.5%, Turnout 46%
23. Schwyz✓ Yes majority, Yes share 75.2%, Turnout 49%
24. Bern✓ Yes majority, Yes share 74.9%, Turnout 44%
25. Glarus✓ Yes majority, Yes share 73.3%, Turnout 40%
26. Uri✓ Yes majority, Yes share 72.8%, Turnout 41%

✓ Yes majority · ✗ No majority · Turnout %
½ half canton: counts half towards the majority of the cantons.

Sources: Federal Statistical Office (FSO); older votes: Swissvotes, Année Politique Suisse, University of Bern; map base: FSO, GEOSTAT

Cantons by their majority language: Fribourg and Valais count as French-speaking, Bern and Graubünden as German-speaking.

Yes or no?

What exactly is it about?

Switzerland takes part, with around 140 other states, in a project of the OECD and the G20. The OECD is the Organisation for Economic Co-operation and Development; the G20 is the group of the twenty most important industrial and emerging economies. Large corporate groups that operate in several countries and have an annual turnover of at least 750 million euros are to pay at least 15 per cent tax on their profit in every country. If a group pays less in one country, other states can collect the difference. The Federal Decree of 16 December 2022 amends the Federal Constitution. It allows the Confederation to regulate a minimum tax and taxation in the market state, meaning where goods are sold, for large corporate groups. Until a law exists, the Federal Council can introduce a supplementary tax by ordinance. The cantons receive 75 per cent of the revenue and the Confederation 25 per cent. Nothing changes for all other companies. Because the decree amends the Constitution, a vote by the people is compulsory. A majority of voters and a majority of the cantons are needed.

What is disputed?

The Federal Council and Parliament recommend a yes. They argue that with the supplementary tax, revenue and jobs stay in Switzerland instead of other states collecting the tax. They add that the distribution of revenue rests on a compromise between the Confederation, cantons and municipalities, and that all cantons benefit through fiscal equalisation. A minority in Parliament rejects the proposal. It argues that a few cantons with low taxes and many large companies receive most of the revenue. In the minority's view, the Confederation should receive a larger share and the revenue should be spread more evenly among the cantons.

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