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