On 30 April 2025, the Swiss Federal Council announced the launch of a public consultation on the amendment of the Minimum Taxation Ordinance, which is to be supplemented with rules for the submission of Pillar 2 GloBE Information Returns (GIR). This includes procedures for submitting GIRs to the Federal Tax Administration (FTA), as well as the exchange of GIRS with other countries through the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA). Under the rules, one constituent entity based in Switzerland per group would be required to electronically submit a GIR to the Federal Tax Administration...