To promote R&D, cantons may grant additional deductions for R&D expenses (in addition to expenses incurred, which may be deducted as business expenses). The exact amount of the deductions is at the discretion of the cantons, but is limited to 50%. R&D expenses are taken into account if they were incurred directly by the taxpayer or indirectly by third parties in Switzerland. In the case of own expenditure, the personnel expenditure plus a surcharge of 35% is decisive. In the case of indirect R&D expenditure, 80% of the invoiced costs. The additional R&D deduction is only intended for cantonal and communal taxes and depends on the voluntary transposition into cantonal law.
Additional R&D deduction
By Olivier Eichenberger, 28.09.2018