First of all, it is necessary to identify which business entity from a large multinational corporate group is liable to top-up tax and to enter it into a register. In order to do so, the person authorised to act on be-half of the business entity liable to top-up tax registers in the ePortal and logs in to the OMTax application. After receiving the activation letter, the taxable business entity can register and file a return.

The competent canton reviews the registration in the central register of taxable business entities from large multinational corporate groups. According to Article 5 MindStV, the competent canton is the canton in which the highest domestic business entity has its registered office or the most significant business entity, if there is no intermediate company in Switzerland or if multiple intermediate companies are liable to tax.