Notional interest deduction (NID)

Companies with an above-average equity ratio could benefit from the NID rule in Zurich.
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Relief on capital taxes

With the abolition of privileged tax statuses, the currently valid reduced capital tax rates will also be abolished.

Overall limitation of measures

Although the (new) measures may be applied in combination, the tax reform provides for minimum taxation of 30%. The patent box, the additional R&D deduction, the NID and depreciation in connection with a step-up (current law step-up) may reduce the profit (before deduction of these measures, before loss carryforwards and excluding net participation income) b […]

Additional R&D deduction

R&D, a core Swiss strength, gains extra support from the tax reform.

Patent box

Switzerland’s commitment to innovation is clear in the tax treatment of IP and R&D.

Entlastungsbegrenzung

Wo liegt die Abzugsgrenze? Bei 70% des Gewinnes.