Switzerland votes for the introduction of the Patent Box

Next May 19, in Switzerland a popular federal vote will be held in order to introduce the facilitated taxation of the profits derived from the exploitation of intangible assets protected by intellectual property rights, the so-called Patent Box. The Patent box will allow to reduce the taxable incomes derived from the exploitation of intellectual property rights up to a maximum of 90% and aims to encourage companies to invest in innovation and in research and development

© 2005-2019, Rapisardi