Lukas Scherer

As of 1 January 2021, the calculation of the capitalisation rate for determining the earnings value was adjusted in Switzerland. What influence will this adjustment have on the Swiss tax landscape?"

Good things take time? In keeping with this saying, the Swiss Federal Assembly adopted the proposed revision of the company law on 19 June 2020 - after more than twelve years since the publication of the first dispatch. It is scheduled to enter into force on 1 January 2022 at the earliest. What impact will the revision of company law have on the Swiss tax landscape?

Are the financial measures taken in connection with the Covid-19 pandemic a curse or a blessing for SMEs in terms of taxation? Either way there are several sheet anchors."  By Dr. Roland Böhi and Lukas Scherer in NZZ 12 March 2021

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?

The practice regarding the tax treatment of employee benefit plans will undergo three major changes with effect from 1 January 2021. Are these changes also applicable to existing employee benefit plans?

In the 5th October 2020 issue of NZZ, Roland Böhi and Lukas Scherer shed light on the tax reform measures of the patent box and the super-deduction for research and development expenses for the tax promotion of innovation in Switzerland which came into force in January 2020. The authors show that it can be worthwhile not only for large companies. Even for SMEs and start-ups, attractive options for tax savings arise, also in the software sector.

eSports – the competitive playing of computer and video games is enjoying growing popularity in Switzerland. So far, this phenomenon has not yet been given much attention in the Swiss tax environment. Our article flags open questions and provides possible solutions for eSports athletes as well as for eSports organisations.