Media release of the Swiss Federal Council of 14 June 2019
Summary information on the new Swiss Act on Patent Boxes
On 14 June 2019, the Federal Council issued a media release stating that the Federal Act on Tax Reform and AHV Financing (STAF) will come into full force on 1 January 2020. This was decided by the Federal Council at its meeting on 14 June 2019.
If a canton in Switzerland fails to implement the mandatory provisions of the STAF by 1 January 2020, federal law will apply directly.
This means that the patent box can also be implemented in Switzerland in accordance with cantonal legislation.
Further information can be found at patent-box.ch.
Companies wishing to benefit from the advantages of a patent box should start planning accordingly with a view to the 2020 financial year.