Since 1 January 2020, many cantons have allowed an
additional deduction for research and development expenditure. The
cantons enjoy wide discretion in the application of this additional
deduction. Depending on the cantonal implementation, this may
result in very attractive tax planning options, not only for
multinational enterprises but also for SME's.
1. Which expenditure qualifies for the R&D
super-deduction?
As of 1 January 2020, Swiss companies are able to apply for an
additional tax deduction on their research and development
("R&D") expenditure. Depending on the canton, this
deduction may exceed the ordinary business-related R&D
expenditure (so-called "R&D super-deduction") by up
to 50%.
