Subject: Tax
Autor: Roland Böhi , Lukas Scherer , Manuel Vogler

The implementation of the patent box

Covid-19 and the related tax issues have been omnipresent in the Swiss tax landscape in recent months. The entry into force of the corporate tax reform (so-called TRAF) and the measures associated with it have inevitably been overshadowed by the Covid-19 pandemic. Nevertheless, companies have been able to profit from various TRAF measures as of 1 January this year. The patent box is one of those measures. Mid way through the first year of application, it seems like a good time to take a closer look at this measure in more detail.