Swiss patent box: a tax-saving option for you?

Revenues from patents and similar rights may be almost fully tax-exempt (up to 90%) at Swiss cantonal level. What do you stand to gain?

Patent box Switzerland: how does it work?

The patent box is here! Switzerland’s tax reform, effective from 2020, allows cantons to become more tax-competitive and innovation-friendly by giving companies tax breaks on income from intellectual property rights. The idea is to promote research and development and incentivise innovative value creation.

Rentsch Partner and PwC are here to help you make the most of this brand-new opportunity. It’s uncharted territory, so you might want to talk to us to find out whether you qualify, and how to go about taking advantage of the patent box.

In the meantime, feel free check out this website for more details of what’s involved - and what you stand to gain.

Do you tick the boxes for the patent box?

  1. Do you have patented or patentable technology?
  2. Are your net margins on the patented products higher than 6-7%?
  3. Do you perform R&D activities in Switzerland to a large extent?
    • If you have answered these 3 questions with a yes, you should be able to benefit from the patent box. Please contact us immediately for a meeting with our specialists.
    • If your R&D activities mostly take place abroad, it’s advisable to do a patent box feasibility check. Please contact us to schedule a meeting with our specialists.

How we can help

The Swiss tax reform and the new patent box are a rich opportunity. But in such new and unexplored territory it’s good to have an expert guide. Contact us to discuss your next move.

Benjamin Koch
Partner, Leader Transfer Pricing and Value Chain Transformation
PwC Switzerland
+41 58 792 43 34
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Armin Marti
Partner, Leader Tax Policy
PwC Switzerland
+41 58 792 43 43
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