Central IT solution
The Swiss Tax Conference will operate a central IT system on behalf of the 26 cantonal tax authorities for the purpose of filing returns for and the issue of assessments concerning the top-up tax. The legal basis for the operation of a common IT system is provided by Articles 17, 18 and 19 MindStV. The project itself, as well as the applica-tion, are referred to as OMTax, which stands for OECD Minimum Taxation.
The common, centralised IT solution will be devel-oped and introduced for the Swiss top-up tax and also for the international top-up tax according to the IIR and the UTPR. The OMTax application will be integrated into the Federal Administration's ePortal.
The OMTax application covers the procedural steps for determining the liability to tax of taxable business entities along with registration, in addition to the declaration and assessment of top-up tax. Aspects relating to the issue of tax demands for and the collection of top-up tax as well as the respective settlement between the cantons and the Federal Administration and the transfer of the proceeds are not covered by the common IT solution, and should be dealt with by the cantons through their existing systems.
In order to enable taxable business entities to register and file returns for the national top-up tax for the 2024 tax period, the OMTax application will go live on 1 January 2025.