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Subject: Tax
Autor: Lukas Scherer , Manuel Vogler
Paper: TREX
Reading time: 10 Min
10.12.2020

Patent box and R&D super deduction: Are they worth the effort?

Since January 1, 2020, the patentbox and the R&D super deduction are available as special tax measures to boost the innovation sector in Switzerland. The cantons have a rather large leeway in the design of the patentbox and the R&D super deduction. This results in considerable intercantonal differences on the Swiss tax landscape. In the following article, the authors present the most important considerations for the practical application of the patentbox and the R&D super deduction.

Link to article: Patent box and R&D super deduction: Are they worth the effort?

Lukas Scherer
Manuel Vogler
TREX
10.12.2020