www.admin.ch/gov/en/start/documentation/media-releases.msg-id-86783.html
See also:
www.mme.ch/de-ch/magazin/artikel/magazin/artikel/mme-saeule-2-berechnung-top-up-tax
Update:
wts.com/global/publishing-article/20221124-implementation-of-oecd-minimum-tax-rate-in-switzerland~publishing-article?language=en
www.vischer.com/en/knowledge/blog/global-minimum-taxation-is-coming-40094/#page=1