{"id":7533,"date":"2026-04-15T11:51:47","date_gmt":"2026-04-15T09:51:47","guid":{"rendered":"https:\/\/rewisco.com\/?p=7533"},"modified":"2026-11-08T11:52:36","modified_gmt":"2026-11-08T10:52:36","slug":"eu-public-country-by-country-reporting-neue-offenlegungspflichten-fuer-schweizer-konzerne-ab-2026-2","status":"publish","type":"post","link":"https:\/\/rewisco.com\/en\/2026\/04\/15\/eu-public-country-by-country-reporting-neue-offenlegungspflichten-fuer-schweizer-konzerne-ab-2026-2\/","title":{"rendered":"EU Public Country-by-Country Reporting: Neue Offenlegungspflichten f\u00fcr Schweizer Konzerne ab 2026"},"content":{"rendered":"<p>International corporate groups headquartered in Switzerland may be required to make detailed tax and financial information publicly available from 2026. The legal basis is EU Directive 2021\/2101 on Public Country-by-Country Reporting (Public CbCR).<\/p>\n<p>The requirements also affect Swiss groups that exceed certain revenue thresholds and have qualifying subsidiaries or branches in the European Union.<\/p>\n<p><strong>Which Corporate Groups Are Affected?<\/strong><\/p>\n<p>The disclosure obligation may arise in particular where the following conditions are met:<\/p>\n<ul>\n<li>The group&#8217;s consolidated revenue exceeds EUR 750 million in each of two consecutive financial years.<\/li>\n<li>The group has at least one medium-sized or large subsidiary in an EU Member State.<\/li>\n<li>Alternatively, the group has an EU branch that exceeds the applicable national turnover thresholds and meets the other statutory requirements.<\/li>\n<\/ul>\n<p>For Swiss parent companies, the publication obligation generally does not arise directly under Swiss law but through the relevant EU subsidiaries or branches.<\/p>\n<p>The specific requirements depend on how the Directive has been implemented in the respective EU Member State.<\/p>\n<p><strong>What Information Must Be Disclosed?<\/strong><\/p>\n<p>The public report includes, in particular:<\/p>\n<ul>\n<li>Name of the ultimate parent undertaking and a description of its business activities<\/li>\n<li>Number of employees, expressed as full-time equivalents<\/li>\n<li>Revenue<\/li>\n<li>Profit or loss before income tax<\/li>\n<li>Current income tax expense<\/li>\n<li>Income tax actually paid<\/li>\n<li>Accumulated earnings at the end of the financial year<\/li>\n<\/ul>\n<p>The information must generally be disclosed separately for each EU Member State and certain non-cooperative tax jurisdictions. Information relating to other tax jurisdictions may be aggregated in accordance with the Directive.<\/p>\n<p><strong>When Do the Publication Requirements Apply?<\/strong><\/p>\n<p>The EU Directive generally applies to financial years beginning on or after 22 June 2024.<\/p>\n<p>For corporate groups with a calendar financial year, the following dates are particularly relevant:<\/p>\n<ul>\n<li><strong>Financial year 2025:<\/strong> First financial year generally subject to the requirements<\/li>\n<li><strong>31 December 2026:<\/strong> Latest publication date under the general 12-month deadline<\/li>\n<li><strong>From 2027:<\/strong> Annual publication for subsequent financial years<\/li>\n<\/ul>\n<p>Some EU Member States have introduced earlier application dates or different national requirements. The relevant national legislation must therefore be reviewed separately.<\/p>\n<p><strong>Who Is Responsible for Publication?<\/strong><\/p>\n<p>For groups headquartered outside the EU, the publication obligation generally rests with the affected EU subsidiaries or branches.<\/p>\n<p>The EU entity must request the necessary information from the ultimate parent undertaking. If the information is not provided in full, the EU entity may be required to publish the information available to it together with an appropriate statement.<\/p>\n<p>Coordinating the preparation of the report at group level is therefore particularly advisable for Swiss parent companies with several EU subsidiaries.<\/p>\n<p><strong>How Does Public CbCR Differ from Existing Country-by-Country Reporting?<\/strong><\/p>\n<p>Public CbCR must be distinguished from the existing tax-related Country-by-Country Reporting under the OECD framework.<\/p>\n<p>While tax-related CbCR is submitted to the competent tax authorities and is generally not publicly accessible, EU Public CbCR requires the public disclosure of selected tax and financial information.<\/p>\n<p>The requirements also differ regarding geographical breakdowns and the specific information to be disclosed.<\/p>\n<p><strong>Recommended Actions<\/strong><\/p>\n<p>Swiss corporate groups with consolidated revenue exceeding EUR 750 million should assess whether their EU subsidiaries or branches fall within the scope of the new disclosure requirements.<\/p>\n<p>In particular, it is advisable to:<\/p>\n<ul>\n<li>Identify the relevant EU entities and applicable national publication requirements.<\/li>\n<li>Compile the necessary tax and financial data at group level.<\/li>\n<li>Reconcile the information with existing OECD CbCR filings and the consolidated financial statements.<\/li>\n<li>Establish responsibilities, publication formats and deadlines at an early stage.<\/li>\n<\/ul>\n<p>For groups with a calendar financial year, 31 December 2026 may already represent an important deadline.<\/p>\n<p>The official communications and statutory provisions issued by the competent authorities shall prevail.<\/p>\n<p><strong>Sources:<\/strong><\/p>\n<p><a href=\"https:\/\/finance.ec.europa.eu\/financial-markets\/company-reporting-and-auditing\/company-reporting\/public-country-country-reporting_en\" data-rich-text-autolink=\"\">https:\/\/finance.ec.europa.eu\/financial-markets\/company-reporting-and-auditing\/company-reporting\/public-country-country-reporting_en<\/a><\/p>\n<p><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX:32021L2101\" data-rich-text-autolink=\"\">https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX:32021L2101<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>International corporate groups headquartered in Switzerland may be required to make detailed tax and financial information publicly available from 2026. The legal basis is EU Directive 2021\/2101 on Public Country-by-Country Reporting (Public CbCR). The requirements also affect Swiss groups that exceed certain revenue thresholds and have qualifying subsidiaries or branches in the European Union. Which&#8230;<\/p>","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[515,2,147,145,514],"tags":[290,585,547,577,360,612,551,550,13,575,597,610,586,593,595,581,584,596,574,598,603,605,604,609,602,592,573,587,576,579,594,580,607,606,583,613,614,608,582,572,589,591,590,588,578,571,600,601,599,611],"class_list":["post-7533","post","type-post","status-publish","format-standard","hentry","category-buchhaltung","category-individuals-and-family-offices","category-taxes","category-corporates-and-foundations","category-wirtschaftspruefung","tag-auditing","tag-beps-2-0","tag-beratungsleistungen","tag-branches","tag-buchhaltung","tag-conformite-fiscale","tag-consultation","tag-consulting","tag-corporate","tag-corporate-group","tag-corporate-income-tax","tag-fiscalite-des-groupes","tag-gewinnsteuer","tag-global-minimum-tax","tag-global-minimum-taxation","tag-globale-mindestbesteuerung","tag-globe","tag-globe-rules","tag-group","tag-group-taxation","tag-imposition-minimale","tag-imposition-minimale-ocde","tag-impot-minimum-mondial","tag-impot-sur-les-benefices","tag-international-tax-reform","tag-internationale-steuerreform","tag-konzern","tag-konzernbesteuerung","tag-legal-persons","tag-mindestbesteuerung","tag-oecd-minimum-tax","tag-oecd-mindeststeuer","tag-pilier-2","tag-pilier-deux","tag-pillar-two","tag-publication-fiscale","tag-reforme-fiscale-internationale","tag-regles-globe","tag-saeule-2","tag-schweizer-gesetz","tag-steuercompliance","tag-steuerharmonisierung","tag-steuerpublizitaet","tag-steuertransparenz","tag-subsidiaries","tag-swiss-law","tag-tax-compliance","tag-tax-disclosure","tag-tax-transparency","tag-transparence-fiscale"],"_links":{"self":[{"href":"https:\/\/rewisco.com\/en\/wp-json\/wp\/v2\/posts\/7533","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rewisco.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rewisco.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rewisco.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/rewisco.com\/en\/wp-json\/wp\/v2\/comments?post=7533"}],"version-history":[{"count":1,"href":"https:\/\/rewisco.com\/en\/wp-json\/wp\/v2\/posts\/7533\/revisions"}],"predecessor-version":[{"id":7534,"href":"https:\/\/rewisco.com\/en\/wp-json\/wp\/v2\/posts\/7533\/revisions\/7534"}],"wp:attachment":[{"href":"https:\/\/rewisco.com\/en\/wp-json\/wp\/v2\/media?parent=7533"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rewisco.com\/en\/wp-json\/wp\/v2\/categories?post=7533"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rewisco.com\/en\/wp-json\/wp\/v2\/tags?post=7533"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}