Study: Switzerland should abolish OECD minimum tax

Published on May 18, 2026

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A study by the University of St Gallen (HSG) is calling for the abolition of the OECD minimum tax. It says the rules are outdated, legally risky and detrimental to Switzerland as a business location. +Get the most important news from Switzerland in your inbox This is the conclusion of the study published on Monday by the HSG's Institute of Law and Economics. "The geopolitical and economic framework conditions have changed fundamentally since the referendum in 2023," said Peter Hongler, HSG Professor of Tax Law, at a media conference in Zurich. The minimum tax, which was voluntarily introduced by Switzerland in 2024, now fails to fulfil its original purpose, he said. + Swiss voters back minimum tax on multinational earnings In addition, the tax harbours "considerable legal risks" and could "cost more than it benefits in economic and fiscal terms" for Switzerland as a business location, said Hongler. The study commissioned by the Swiss-American Chamber of Commerce states that the tax ... Full story here Are you the author?

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