BAK Taxation Index: Special Theme “Patent Box” / Taxation Update Switzerland 2015

The Swiss patent box proposed as a part of the Swiss Corporate Tax Reform USR III would significantly reduce the tax burden in certain situations. As a simulated calculation shows, the patent box can reduce the effective tax on corporate income by half in those Swiss cantons that have higher tax burdens. However, this only applies to individual companies in extreme cases. For other companies the patent box eases the effective tax burden only slightly or may even have no effect at all on the tax bill. Therefore the patent box is a key component to uphold the tax attractiveness of the Swiss cantons, but it is no universal remedy

Press Release: The Patent Box: not a cure-all remedy, but an important key component for the competitiveness of the Swiss tax system