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Switzerland has introduced a the Federal level a superdeduction with the possibility for cantons to propose a 50% superdeduction on R&D expenses.

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Switzerland all Companies

Max. 50% superdeduction.
Benefit Overview

In cantons offering up to 50% R&D superdeduction, considering an average 15% cantonal Corporate Income Tax rate, the benefit is 50% x 15% = 7,5%.
Eligible Claim Period

The superdeduction is detailed and claimed with the tax return.
Historical Background

The superdeduction was recently (2020) introduced.
Ease of Application

Tax ruling is available to ensure upfront compliance. Considering cantonal and federal taxation rule, the superdeduction can be limited in benefit.
Regulating Body Policies

Swiss tax authorities.
Eligible Costs Staffing costs
Operationnal costs, equal to 35% of the staffing costs
80% of R&D operations subcontracted to third parties
Issues to Consider Eligibility criteria are close to Frascati, so most R&D typical activities might qualify.
Expenses are claimed the following year with the tax return.