IPrime Anwaltskanzlei Zürich Balmer Etienne Treuhand
The Swiss Patent-Box

Planning of and process for a patent box in Switzerland

The Federal Act on the patent box (TRAF) will enter into force in January 2020 - Plan ahead for your business

Does your company own patents registered in Switzerland or abroad? The implications of a possible use of the new patent box and its potential for your company should be explored. 

A simultaneous analysis of both (patent) law and tax aspects helps you to develop your individual and optimised strategy vis-à-vis the new instruments of the patent box as well as of the tax relief for qualifying research & development. You may find a sample calculation for the Swiss patent box here.

Do you have any tax or patent law questions in this context? We will be delighted to meet you and your company for an initial consultation free of charge. Please contact us for an appointment at info@patent-box.ch or call one of our specialists directly.

Timing of your planning process

According to the Federal Council's press release, the Federal Act on Tax Reform and AHV Financing (TRAF) will enter into full force on 1 January 2020. The Federal Council so decided in its meeting of 14 June 2019.

The media release expressly emphasizes that “If a canton fails to implement the mandatory TRAF provisions by 1 January 2020, federal law will apply directly”. It must be assumed that the cantons will endeavor to implement the means of the patent box by 1 January 2020. Hence, companies should have a look into the necessary measures and planning work already in the current financial year if they intend to benefit from the advantages of the Swiss patent box. Depending on each canton’s approach to the new instruments, it may also make sense to consider relocating in good time.