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
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 email@example.com 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.
Chances of the Swiss patent box for swiss enterprises
On the occasion of the seminar of the Europa Institut at the University of Zurich, Rudolf A. Rentsch and Stefan Wigger presented on the latest developments »
Tax reform 2020 in Switzerland: What are the advantages of the new Swiss patent
Within a series of publications on technology and law in the Swiss SME Magazine, the main advantages of the new Swiss patent box are presented in a clear manner »
Rudolf Rentsch and Stefan Wigger held a presentation in Lucerne on 12 September
Presentation on the Swiss tax reform (TRAF) - What will change, what do I have to consider as a small or medium enterprise? »
The Canton of Zurich, economically important for Switzerland, accepts the tax re
With around 56% of votes in favour, the framework conditions for corporate taxes will be changed in Zurich, Switzerland, as of 1 January 2020. »
Media release of the Swiss Federal Council of 14 Juni 2019: Patent boxes will be
The new Federal Act "TRAF" concerns, among other things, the possibility of a Swiss patent box and can be implemented quickly »